Internal Audit and Risk Management Unit
The Internal Audit and Risk Management Unit
The Internal Audit and Risk Management Unit (UAD) of Kolej Profesional Baitulmal Kuala Lumpur (KPBKL) was established on October 15, 2018, in line with the decision to form the Internal Audit and Risk Management Committee (JKAD) during the Board of Directors Meeting No. 06/2017 on August 29, 2017.
UAD is assigned to conduct audit inspections and independent assessments of the financial management system, operational activities, governance, risk management, and other core activities at KPBKL. This unit will report directly to and be accountable to JKAD, while administrative matters are overseen by the Chief Executive Officer of KPBKL.
Mission
The mission of UAD is to conduct independent and objective audits, generate high-quality reports, and add value to the organization and its stakeholders.
Vision
Committed to assist KPBKL to become a leading educational institution and training service provider, contributing to efficiency and effectiveness in governance to develop a workforce that exemplifies integrity and accountability
Struktur Organisasi
Internal Audit Unit
- KPBKL Board of Directors
- KPBKL Internal Audit and Governance Committee L
- Chief Executive Officer
- KPBKL Internal Audit Unit
- MAIWP Internal Audit Unit and Governance Committee
- MAIWP Internal Audit Unit
Peranan UAD
i) Independent
ii) Consultant/Advisory
iii) Internal Audit & Governance Committee - IAGC
Code of Ethics for Auditors
The Code of Ethics for Internal Auditors is a set of principles and values that delineate the ethical standards to be followed by an Auditor. This Code of Ethics constitutes a culturally ethical and professional work practice aimed at guiding Auditors to enhance their performance. It encompasses the following two components:
- Principles relevant to the profession of auditing and internal audit practices; and
- This regulation explains principles in the form of practices and guidelines of ethical conduct for auditors.
Auditors are required to practice and uphold the following principles:
• Integrity
• Objectivity
• Confidentiality
• Competence
Tasks
Reviewing and evaluating organizational activities over a specific period to determine whether the functions of planning, supervision, direction, and control have been implemented according to policies, directives, and regulations, and to ensure that they are effective in delivering excellent, efficient, and effective service quality. |
Determining the procedures and internal control systems for financial and operational management are established and effective. |
Studying the capability to establish management structures, provide workflows and processes, and conduct continuous supervision implemented by the management |
Assessing and determining the extent to which policies, plans, legal procedures, methods, and management practices for revenue and expenditure have been adhered to. |
Determining the extent to which KPBKL assets are accounted for, protected, and properly maintained to prevent loss and damage caused by wrongful or illegal activities, as well as natural exposures that could affect the assets. |
Job scope
Assessing savings, efficiency, and effectiveness in the use of KPBKL resources by identifying situations where:
- Activities that are wasteful and do not add value
- Unproductive tasks
- Excessive or inadequate staff management
- Underutilized facilities and equipment
Ensuring that the planning, development, and implementation of computer-based management systems include control features, accuracy features, and the ability to record documentation, so the systems in operation can help KPBKL achieve its goals and objectives.
Submitting the Annual Audit Plan and audit program to the IAGC for consideration and approval.
- UAD is responsible for preparing and submitting the annual audit plan to the JKAD at least once a year for review and approval.
- The annual audit plan schedule should be prioritized using a risk-based approach and include input from MAIWP.
- Any significant changes in the approved schedule must be reported to the IAGC through regular status reports on current activities.
Submitting and presenting periodic reports to JKAD that include the following:
- Presenting reports on significant audit findings and recommendations for improvement or enhancement to add value.
Reporting on follow-up actions taken regarding significant audit findings. - Coordinating with UAD-MAIWP and External Audit to avoid duplication.
- Planning audit activities.
- Addressing challenges encountered during audit implementation.
Internal Audit and Governance Committee
MEMBERS OF THE INTERNAL AUDIT COMMITTEE (IAGC)
- CHAIRPERSON
- MEMBER
CURRENT CHAIRMAN OF IAGC:
- Y.BHG. DR. HAJI AZMI BIN HAJI HARUN
CURRENT MEMBERS OF IAGC:
- Y.BHG. DATUK DYG SADIAH BINTI ABG BOHAN (2024-2026)
- Y.BHG. TUAN WAN AHMAD FADHLI SHAH BIN WAN MOHAMAD ZAIN (2024-2026)
- Y.BHG. TUAN HAJI ZAM ARIFFIN BIN ISMAIL (2024)
FORMER CHAIRMAN OF IAGC:
- Y.BHG. ALLAHYARHAM TUAN MOHD NAZRUDDIN BIN ABDULLAH (1999 – 2021)
- Y.BHG. PROF. DATUK DR. SHAMRAHAYU BT. AB. AZIZ (2021 – 2024)
FORMER MEMBERS OF IAGC:
- Y.BHG. PROF AZMAN BIN AB RAHMAN (1999 – 2021)
- Y.BHG. DR. RIDZWAN BIN BAKAR (1999 – 2021)
- Y.BHG. PROF MADYA DR. NAJAHUDDIN BIN LATEH (2022-2023)
- Y.BHG TUAN HAJI ZAM ARIFFIN BIN ISMAIL (2021 – 2024)
Contact Us
- 03-9281 4054
- audit@kpbkl.edu.my
