Internal Audit Division

Internal Audit division was established in accordance to Pekeliling Perbendaharaan Malaysia - Pelaksanaan Audit Dalam Di Kementerian Atau Jabatan Persekutuan Dan Kerajaan Negeri. Internal Audit division is head by Maurice Braoh. As of now Internal audit Division only have 1 personnel. It was established in 2003.

Definition And Objectives of Internal Audit

Internal audit is an independent function, which gives assurance and objective consulting services to add value and improve the level of operations of the organization. The objective of the Internal Audit Unit is to assist one organizations achieve their goals through a systematic approach and discipline to evaluate and determine the effectiveness of all control and governance processes.

Functions

The main functions of Internal audits is to evaluate a Pustaka's internal controls, including its corporate governance and accounting processes. To ensure compliance with laws and regulations and help to maintain accurate and timely financial reporting and data collection. Internal audits also provide management with the tools necessary to attain operational efficiency by identifying problems and correcting lapses before they are discovered in an external audit.

Others internal audit functions are as follows:-

a) To facilitate research and related activities on library science.
b) To identify queries regarding library services that need to be answered through research and promote the conduct of research to answer those queries.
c) To review and make recommendations on studies/research and professional efforts pertaining to libraries and recommending inclusions, standards, procedures and policies.
d) The Secretariat for strategic plans.
e) The Secretariat for Pustaka's Malaysia's Plans submission.
f) To coordinate library advisory and consultancy services.
g) The Coordinator for Continual Improvement Programs.

Current Staff

1. Maurice Braoh - Internal Auditor
2. Patrick Sidi - Assistant Auditor (reshuffled to Internal audit Division effective 1st November 2020)

Former Staff

1. Ammie Syarina Mohd Jelani - Assistant Accountant (reshuffled to Finance Division effective 1st November 2020)

Key Performance Indicators

Statements of Objective		Measures		Targets		Stretch Targets
Enhance financial compliance.		Successfully completed the audit exercise. Successfully completed the Walk-Through Test.		To conduct 2 compliance audit. To conduct 4 Random process ‘Walk-Through Test.		To conduct 3 compliance audit. To conduct 4 Random process ‘Walk-Through Test.