SCOPE OF DUTIES : INTERNAL AUDIT OFFICE
The Internal Audit Office is responsible for evaluating the University's internal control systems and governance through comprehensive auditing, encompassing the following aspects:
- AUDITING AND COMPLIANCE
- Compliance Audit: Ensuring all operations align with existing acts, policies, regulations, and standing orders or procedures.
- Financial Audit: Evaluating the integrity of financial statements, accounting systems, asset management, and financial information holistically.
- Performance Audit: Ensuring University activities, programs, and projects are managed with economy, efficiency, and effectiveness.
- Special Audits: Conducting audits on subsidiaries or special assignments as directed by the Audit Committee or University Authorities (PBU).
- PLANNING AND REPORTING
- Annual Audit Plan (RAT): Preparing and obtaining approval for the RAT, and reporting its implementation status periodically to the PBU.
- Audit Result Reporting: Preparing and presenting transparent Audit Reports to the Auditees and PBU for improvement actions.
- Follow-up Monitoring: Reporting and monitoring Auditee feedback regarding recommendations and directives raised in audit reports.
- External Reporting: Coordinating and submitting Audit Reports to the Ministry and relevant stakeholders.
- MEETING MANAGEMENT AND COORDINATION
- Meeting Secretariat: Managing the proceedings of the Audit Committee Meeting (JKA) and the Audit Action Management Committee Meeting (JPTA).
- External Audit Coordination: Coordinating audit reports conducted by External Auditors for the information and action of the PBU.
B. AUDIT PROCESS
Any audit to be conducted by the Internal Audit shall follow the processes and standards established according to the type of audit, in order to assist in enhancing internal control and good governance at the University.
Audit Process
- The audit process is an activity carried out by Auditors starting from audit planning, implementation, and reporting.
- All types of audits must follow the established audit process, except for Special Audits, Surprise Audits (carried out unexpectedly), and Follow-up Audits.
- Special and Surprise Audits (carried out unexpectedly) do not require prior planning, but the audit process can be carried out after receiving instructions from the Ministry/PBU.
- Follow-up Audits can be carried out directly without going through the full audit process.
C. TYPE OF AUDIT
- Performance Audit is to assess whether the management of a department and centres (PTj)/program/activity is carried out efficiently, prudently, and effectively to achieve the objectives set in fulfilling the mission and vision of the University.
- Financial Audit is to assess whether the management and implementation of the University's financial and accounting affairs comply with the established regulations and accounting standards.
- Compliance Audit is to assess and determine whether the implementation of the University's operations complies with the applicable regulations in force.