Internal Audit Head Unit
|Name||: Mrs.Febriana Ika Sari binti Mohd. Jaafar|
|Telephone No.||: 03 – 8891 2088|
|Fax No.||: 03 – 8888 2317|
- To ensure the payment process, the receipts are collected and properly accounted for, assets and inventory is controlled accordingly, the financial records are maintained properly and have an effective internal control system.
- The approach made by rotation at least once in two years so that each Department / Agency under the ministry is audited.
- 8 aspects to be emphasized:
- Management control
- Control of the budget
- Control of receipts
- Control of procurement
- Control of expenditure
- Management of trust account / deposit
- Management of asset and store
- Management of government vehicles
PERFORMANCE AUDIT / PROGRAM / ACTIVITIES
- Focus on the planning, implementation and monitoring of program/activities implemented.
- Ensure the existence of efficiency, effectiveness and economic.
- Engage an objective examination and analysis of the goals and achievements of the program / activities of the Department.
- Justification for program / project based on the following matrix:
- The expected impact of the audit
- Financial materiality
- The risk to good management.
- Significant (from the internal)
- Visibility (from the external)
- Implement at the Responsibility Center (PTJ) and Cost Center (PK) of Departments / Agencies under the ministry which is not covered in the Financial Management Audit or Performance Audit.
- Create awareness that the UAD constantly monitoring Departments / Agencies under the ministry’s compliance with financial regulations.
- Spot-check auditing.
- An audit involves a review of the provision of financial documents for management control, receipts, expenditure control, trust and deposit management, asset management and storage as well as confirmation of money in the hands of the current year to ensure that they are managed in accordance with the current financial regulations and are in compliance with Treasury Instructions.
INVESTIGATION AUDIT/ SPECIAL AUDIT
- Executed when there are orders from the top or the issues raised through the public complaints, media reports or e-mail to the agency under the ministry.
- Aiming to determine whether the issues raised are reasonable, justified or otherwise, to be reported to management.
- Implement the query raised by UAD and Auditor General (AG) involving all PTJ in Departments / Agencies under the ministry.
- Ensure action taken on all query given in line with the feedback provided by the Department / Agency in order to avoid repeating the same query.