The Internal Audit Unit of Universiti Malaysia Kelantan (UMK) was established on 8 April 2012. It is an independent unit placed under the administration of the Chancellery known as the Office of the Vice Chancellor and is directly responsible to the Vice Chancellor (VC). In terms of function, the Head of Internal Audit reports directly to the Audit Committee.
The Internal Audit Unit of UMK is an independent function that provides assurance and consulting services objectively to add value and improve the level of operations of UMK. The objective of this unit is to help the management of UMK achieve its goals by bringing a systematic and disciplined approach to evaluate and improve the effectiveness of the University in terms of risk management, control and governance processes.
To Be A Contributor To The Efficiency And Excellence of UMK Governance
Implement Auditing Professionally and Independently Towards Improving Governance and Financial Management Accountability To Achieve The Vision, Mission and Objectives of UMK
The Internal Audit Unit was established to provide assurance and consulting services to the Vice Chancellor through professional opinions on the completeness, reliability and effectiveness of the University's internal control system and governance process. This can be implemented through the activities of the Internal Audit Unit which has been designed and carried out systematically based on guidelines and standards set by the National Audit Department (JAN), Ministry of Higher Education (MOHE) and the Institute of Internal Auditors (IIA).
The Internal Audit Unit is not an addition or replacement to management but is responsible for internal control is to ensure that appropriate and adequate rules and procedures are established regardless of the audit activities are under management.
