FAQs

Auditing is the process by which a competent, independent person accumulates and evaluates evidence about quantifiable information related to a specific economic entity for the purpose of determining and reporting on the degree of correspondence between quantifiable information and established criteria.

Audits are performed to provide reasonable assurance that the organization adheres to the rules and regulations in line with the organization’s good corporate governance. In addition, Audits will also highlight the elements and factors that may hinder the financial efficiency and effectiveness.

In general, the scope of auditing covers all aspects of management in each organization including finance, compliance and performance. The scope of the audit is related to the audit coverage, including departments, identifying the location, division, activities, processes, period / year of audit selection. All of these are referring to the title of the audit.

1. Preliminary Work
2. Initial Conference
3. Fieldworks
4. Audit Query
5. Exit Conference
6. Final Report
7. Presentation of Report to Audit Committee
8. Presentation to Board of Directors

Audit take place either for a few days to several months. The length of time required depends on the audit scope, ease of obtaining the required information, the number of auditors assigned to the audit and auditees recording quality. Positive working relationship between the client and the auditor is an important factor in the accuracy of the information collected and auditing solution according to the expected time frame.

Each audit scope and objectives. Any auditor who request information from you should be able to explain the purpose and scope of the audit so you can understand why questions being asked and provide accurate answers. When you understand the purpose of the audit, you can help by either providing relevant information or if you are not the best source of information is required the auditor to the right person or office. If you have any questions or concerns about information being requested, it is appropriate to discuss those concerns with the Chief Auditor.

Internal audit
It was established by Treasury Circular. 2/1979 and the implementation of Internal Audit based on the General Circular No.. 3/1998 issued by the Prime Minister.
Report to the Audit Committee (JKA) in terms of the audit function.
The scope of the audit is the management, finance, achievement, information technology and the special audit.
Ensure effective and efficient management.
Audit staff consists of a staff of UTeM.
Continuous auditing and does not have the authority to issue an audit certificate.
Audit established under the administrative authority of and responsible to the Vice-Chancellor.

External Audit
It was established under the Audit Act 1957.
Report to Parliament.
The scope of the audit focused on the financial statements.
Ensure consistency and completeness of the financial statements.
External Audit staff consists of a staff of the National Audit Department.
Audited year-end and have the power to issue a Certificate of Audit.
External audits prescribed by statute and accountable to Parliament.

The Audit Committee (JKA) regularly conducts quality reviews and evaluations of the Internal Audit function and the JKA will recommend to the University Board of Directors on the performance and compliance of the Internal Audit. The activities and functions of the Internal Audit Office are subject to the Malaysian Auditing Guidelines and Standards.

Every individual in the University has a role in the effectiveness of internal control. The Head of Management is fully responsible for the use and control of the entrusted funds. The Top Management is responsible to the Board which administers governance and oversight. Meanwhile, the Audit Committee is fully responsible for overseeing the financial and administrative control system at the University. Heads of Departments are responsible for the system of internal control in their respective departments. Everyone needs to know that internal control must be given serious attention. As all staff will produce information that has an impact on the system of internal control, they will need to discuss with management about any problems in operation, non-compliance with university policies or violations of other illegal policies and activities.

Internal Audit can help the Department / PTj achieve its objectives through the following :-
a) Improve the management of internal control to the Department / PTj.
b) Assist the Department / PTj to identify weaknesses and practices that are in conflict with current rules and further provide improvement recommendations on how an issue can be resolved.
c) Assist the Department / PTj to increase accountability and integrity in financial management.

Internal Audit Office can be contacted through our general line 06 - 270 1507 or email This email address is being protected from spambots. You need JavaScript enabled to view it. during working hours from 8.00 a.m. to 5.00 p.m. Kindly refer to our staff directory for any further assistance.