About Us
Vision
Assist university’s management in achieving excellence in financial management of Universiti Malaysia Sabah.
Mission
Perform independent audits and produce balanced reports to the Audit Committee and University’s Board of Directors.
Scope and Audit Methodology
· The auditing should focus on specific activities. For this purpose, the auditing shall be subject to the Sub-Finance Centre (PTJ) of the university.
· Selection of PTJ or activity to be audited shall be made in a cyclical system and priority is given to departments with greater spending and revenue collection.
· Auditing shall include a reasonable period so that the objective of an audit can be achieved.
· The number of audit transactions is subject to the effectiveness of the internal control of the PTJ or activities being audited. Number of samples selected would depend on the number of transactions for the year being audited in certain considerations taken into account by an auditor.
· PTJ can be categorised as having an effective internal control system should have among other the following elements:-
§ All transactions are properly documented and may be inspected at any time;
§ All transactions are recorded correctly and updated;
§ All transactions are reviewed and approved by authorised parties;
§ There is a separation of duties in approving, processing, recording and reviewing of transactions; and
§ Effective supervision given to the duties of subordinate officers.
Administration Regulations
· Constitution
· Financial Procedure Act
· University and University College Act
· UMS Constitution Act
· UMS Statutes
· UMS Financial and Accounting Regulations (Amendment 1998)
· Circular / Treasury Circular
· Circular / General Circular
· Treasury Instructions
· Treasury Malaysia Sabah
· Financial Procedure Act
· Circular / Treasury Circular
· Circular / Registrar Circular
· General Administration Development Circular
· Malaysian Accounting Standard Board (MASB)
Internal Audit Division, Level 5, North Block, Chancellery Building, Universiti Malaysia Sabah, Jalan UMS, 88400 Kota Kinabalu, Sabah.
+6088-320000 ext 1013/1016 
+6088-320475
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