Profile Information

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Objective

  • Improve the level of compliance with financial regulations of all PTJ under the control of the ministry, to the laws, regulations and procedures that have been established;
  • Ensure the programs and activities of the Ministry and its agencies can be managed economically, efficiently and effectively; and
  • Ensure the effectiveness and efficiency of all ICT applications.

Function

Financial Management

  • 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.

 

Presence Audit

  • 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.

 

Follow-Up Audit

  • 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.