1. Assess the University's internal controls and governance by conducting audits that cover :
   • Compliance with acts, policies, regulations, directives, and procedures in force.
   • Financial and accounting management, including financial statements, financial information, financial systems, assets, and others.
   • University activities/programmes/projects to ensure they are managed prudently, efficiently, and effectively.
   • Management of Information and Communication Technology (ICT) systems.
2. Prepare and obtain approval for the Annual Audit Plan (RAT) and report the implementation status of the RAT to the University Audit Committee (PBU).
3. Prepare and present Audit Reports to the Auditee and the University Audit Committee (PBU).
4. Report and monitor the auditee’s actions on issues raised, recommendations made, and directives given.
5. Manage JKA (Audit Committee) and JPTA (Internal Audit Committee) meetings.
6. Prepare and submit Audit Reports to the Ministry and other relevant parties.
7. Conduct audits on subsidiary companies as directed by the PBU.
8. Coordinate audit reports conducted by External Auditors for submission to the PBU.

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

1. The audit process is an activity carried out by Auditors starting from audit planning, implementation, and reporting.
2. All types of audits must follow the established audit process, except for Special Audits, Surprise Audits (carried out unexpectedly), and Follow-up Audits.
3. 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.
4. Follow-up Audits can be carried out directly without going through the full audit process.

1. 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.
2. 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.
3. Compliance Audit is to assess and determine whether the implementation of the University's operations complies with the applicable regulations in force.