BACKGROUND
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The Internal Audit Unit (UAD) of the Ministry of Plantation and Commodities (MPC) was established in 2000 in accordance with Treasury Circular No. 2 Year 1979. UAD was established to provide support services to the management and is directly responsible to the Secretary General of the MPC. The roles and responsibilities of UAD have been reviewed and adapted to current developments in accordance with Treasury Circular PS 3.1/2013. Internal Audit is an independent function that provides certainty and objective consulting services to add value and improve the operational level of the organization. |
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OBJECTIVES
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The objective of UAD is to help MPC achieve its goals through a systematic and disciplined approach to evaluate and determine effectiveness in all control and governance processes. |
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FUNCTION
| UAD is responsible for conducting two (2) main types of auditing as follows: | |||
| 1. | Financial Management Auditing includes an examination of the financial system, internal controls and financial records to determine whether expenses, revenue, assets and stores have been managed in accordance with relevant laws, regulations and directives. | ||
| 2. | Performance Auditing involves the evaluation of an organization's activities to determine if its goals have been achieved and resources are used prudently, efficiently and effectively. | ||
LAWS
| Applicable laws, regulations and procedures: | |||
| 1. | Federal Constitution | ||
| 2. | Audit Act 1957 | ||
| 3. | Financial Procedure Act 1957 | ||
| 4. | Treasury Instructions | ||
| 5. | Circular Letter of the Accountant General of Malaysia | ||
| 6. | Administrative Instructions of the Secretary General of the Ministry of Plantation and Commodities | ||
CLIENT CHARTER
| No. | Key Charter |
Time Standard / Commitment |
| 1. |
Issuance of Audit Report / Observation |
To issue the Audit Report / Observation within 14 to 45 working days after the completion of the audit fieldwork. |
| 2. | Preparation of Annual Report | To submit the Internal Audit Annual Report to the Treasury of Malaysia no later than 31 March of the following year. |
| 3. |
Submission of Annual Audit Plan (AAP) |
To submit the Annual Audit Plan to the Treasury of Malaysia no later than 31 January of the current year. |
| 4. |
Achievement of Audit Implementation |
To ensure the implementation of audits achieves 80% of the approved Annual Audit Plan. |
| 5. |
Professional Advisory Service |
To provide advice and views related to internal control, governance, and risk management within 14 working days from the date a complete application is received. |
ORGANIZATION CHART
ACTIVITIES PLAN FOR THE YEAR 2025
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Financial Auditing |
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Performance Auditing |
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Compliance Auditing |
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Special Assignment |
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KPI ACHIEVEMENTS FOR THE YEAR 2025
| No. | KPI Details |
KPI Periods |
KPI Targets |
KPI Achievements |
Justification / Explanation |
| 1 |
Auditing Activities |
2025 | 10 | 10 | Achievement until December 31, 2024 |
| 2 | Annual Report | 2024 | 1 | 1 | In accordance with the requirements of Treasury Circular PS 3.1, UAD had complied with the regulations by sending UAD 2024 Annual Report to the Treasury on 28th March 2025. |
| 3 | Annual Audit Plan | 2025 | 1 | 1 | In accordance with the requirements of Treasury Circular PS 3.1, UAD had complied with the regulations by sending the UAD 2025 Annual Audit Plan to the Treasury on 24 December 2024. |
| 4 |
JKA Meetings |
2025 | 4 | 4 | Audit Committee (JKA) Meetings were successfully held on the dates as follows:
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| 5 |
JKA Meeting Minutes |
2025 | 4 | 4 | Audit Committee (JKA) Meeting Minutes were sent to Treasury on the dates as follows:
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UAD ANNUAL REPORTS
| No. | Title of Report | Download |
| 1. | Laporan Tahunan Unit Audit Dalam Tahun 2021 Kementerian Perusahaan Perladangan dan Komoditi |  |
| 2. | Laporan Tahunan Unit Audit Dalam Tahun 2022 Kementerian Perladangan dan Komoditi | |
| 3. | Laporan Tahunan Unit Audit Dalam Tahun 2023 Kementerian Perladangan dan Komoditi | |
| 4. | Laporan Tahunan Unit Audit Dalam Tahun 2024 Kementerian Perladangan dan Komoditi | |
CONTACT US
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Mrs. Fazline Binti Mohd Saleh Head of Internal Audit Unit (KUAD) fazline [AT] kpk [DOT] gov [DOT] my 0388803340 |
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Mrs. Shazwani Binti Saripuddin Assistant Auditor shazwani [DOT] saripuddin [AT] kpk [DOT] gov [DOT] my 0388878252 |
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Mr. Baderolhi Sham Bin Md. Nor Auditor baderol [AT] kpk [DOT] gov [DOT] my 0388803339 |
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Mr. Muhamad Hazrul Bin Roseli Assistant Auditor hazrul [DOT] roseli [AT] kpk [DOT] gov [DOT] my 0388878256 |
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Mrs. Nurul Shahirah Binti Che Amran Auditor nurulshahirah [AT] kpk [DOT] gov [DOT] my
0388878250 |
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Mr. Afzainizam Bin Zainal Abidin Assistant Auditor afzainizam [AT] kpk [DOT] gov [DOT] my 0388878261 |
For enquiries and administrative matters, please contact:
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 "Quality Audit Enhances Accountability" |
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