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- To ensure the payment process and collections are properly accounted for, assets and inventory are controlled accordingly, the financial records are maintained properly and have an effective internal control system;
- Take an approach of rotation at least once in two years so that each Department / Agency under the ministry is audited;
- 6 aspects to be emphasized:
a. Management control;
b. Control of the budget;
c. Control of receipts;
d. Control of expenditure;
e. Management of trust account / deposit; and
f. Asset management, inventory and store.
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 programs / projects based on the following matrix:
a. The expected impact of the audit;
b. Financial materiality;
c. The risk to good management;
d. Significant (from the internal perspective);
e. Visibility (from the external perspective); and
f. Coverage Auditability.
- 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 is constantly monitoring Departments / Agencies under the ministry’s to ensure compliance with financial regulations;
- Spot-check auditing; and
- 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 cash-in-hand of the current year.
Investigation Audit/ Special Audit
- Executed when there are orders from management or the issues raised through the public complaints, media reports or e-mail to the agency under the ministry; and
- Aimed at determining 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; and
- Ensure action taken on all queries given, in line with the feedback provided by the Department / Agency in order to avoid repeating the same query.