PURPOSE AND MISSION OF INTERNAL AUDIT
The Internal Audit Unit of Universiti Malaysia Kelantan (UAD) was established as an independent, objective body that carries out auditing activities and consulting services guided by the philosophy of adding value to improve the operations and administration of Universiti Malaysia Kelantan.
The mission of Internal Audit is to enhance and protect the value and interests of Universiti Malaysia Kelantan through reporting that provides objective and risk-based views, opinions and guarantees.
To achieve this goal, the Internal Audit Unit of Universiti Malaysia Kelantan will use a systematic and disciplined approach to evaluate and improve the effectiveness of risk management, internal control and University governance.
INTERNAL AUDIT PROFESSIONAL PRACTICE STANDARDS
UMK's Internal Audit Unit is administered and operates in compliance with the mandatory elements of the Institute of Internal Auditors' International Professional Practices Framework (IPPF) including core principles for Internal Audit Professional Practice, Code of Ethics, International Standards for Professional Practice Internal Audit and Definition of Internal Audit.
The Head of Internal Audit will report to the Vice Chancellor from time to time and periodically to the Audit Committee on the compliance of Internal Audit activities to the Code of Ethics and Standards.