Page 69 - Laporan Tahunan PPZ-MAIWP 2021
P. 69
Akauntabiliti 67
Accountability
Puzat Pungutan Zakat-MAIWP
Zakat Collection Center-MAIWP
Unit Audit Dalam
Internal Audit Unit
Fungsi audit dalam PPZ-MAIWP dilaksanakan Peranan utama UAD adalah untuk
oleh Unit Audit Dalam (“UAD”) yang menyediakan laporan-laporan bebas
melaporkan kepada Jawatankuasa Audit serta objektif mengenai keberkesanan
Dalam & Governans berdasarkan rancangan sistem kawalan dalaman PPZ-MAIWP.
Dalam tempoh kewangan, UAD telah
tahunan Audit Dalam yang telah diluluskan. menilai sistem kawalan dalaman yang
Unit Audit Dalam melaksanakan pengauditan merangkumi urus tadbir, operasi dan
pematuhan, pengurusan kewangan, sistem maklumat mengenai bidang-
kewangan, ICT dan prestasi mengikut unit- bidang utama operasi PPZ-MAIWP.
unit dan bahagian yang terdapat di PPZ- Jawatankuasa Audit Dalam & Governans
MAIWP dengan mengguna pakai polisi/ akan membincangkan laporan-laporan
pekeliling/prosedur/garis panduan/arahan audit dalaman dan pihak pengurusan
akan mengambil tindakan sewajarnya
dalaman PPZ-MAIWP dan garis panduan terhadap pengesyoran mereka.
MAIWP yang telah diluluskan oleh Lembaga
Pengarah serta amalan terbaik industri.
The Internal Audit Unit (“UAD”) executes The primary role of the UAD is to
the audit functions in PPZ-MAIWP, provide independent and objective
reporting to the Internal Audit & Governance reports on the effectiveness of the PPZ-
Committee based on approved Internal MAIWP internal control system. During
the financial period, the UAD evaluated
Audit annual planning. In addition, the the internal control system that
Internal Audit Unit conduct compliance encompassed governance, operations
audits, financial management, finance, ICT, and information system regarding vital
and performances according to the units operational areas of PPZ-MAIWP. The
and divisions in PPZ-MAIWP by adopting the Internal Audit & Governance Committee
policies/circulars/procedures/guidelines/ would discuss the internal audit reports,
internal instructions of PPZ-MAIWP and and the management will undertake
appropriate actions based on their
MAIWP guidelines approved by the Board of recommendations.
Directors as well as industry best practices.
