Page 51 - FREN-C2021 PROCEEDINGS
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Table 2. Key Performance Indicator (KPI) Reporting and Actual Audit Task Force, ROS Pahang














                                    Source: Enforcement Division Report of ROS Pahang, (2021)

               Recommendations:
               Top management of ROS Pahang needs to refine the KPI / MKPI that has been set up to the ROS
               entire Malaysia as the Covid-19 epidemic spread factor is still prevalent.

               a)    RO  who  work  in  the  Enforcement  Division  is  also  required  to  carry  out  duties  in  the
                     Management Division of Societies as the structural changes implemented by the ROS Pahang
                     which is no longer involve duties within by unit.
               b)    The  use  of  technology  during  a  pandemic  is  very  suitable  for  the  implementation  of
                     document/record  inspection  of  Societies.  However,  ROS  Pahang  needs  to  look  back  at  the
                     members  in  Societies’  knowledge  regarding  the  use  of  this  technology  and  must  find  the
                     solution regarding how to ensure that they will adapt to this status quo.
               c)    Inspection of documents/records can also be conducted in the platform ‘face to face but must be
                     in a structured environment that is compliant with SOP and procedures that have already been
                     set up by the National Security Council and The Ministry of Health, Malaysia.


                                                       Conclusion
               The Organizational Change which is implemented in an organization is very important and necessary,
               especially  when  changes  are  occurring  in  policies,  procedures,  pressures  with various  internal  and
               external factors. This change needs to implement because to ensure that an organization is required
               and can adapt to the current situations and conditions to meet demands and achieve goals effectively
               and efficiently. However, it is still important to make changes by organizations to change the culture
               that  is  not  by  the  previous  situation.  So,  organizational  change  is  a  process  of  change  that  occurs
               inside or outside the organization, at the individual/group level that occurs gradually and continuously
               to advance and develop the organization. In the case of ROS Pahang, this department has made some
               changes  involving  internal  and  external  forces.  As  a  result,  a  new  team  was  formed  to  carry  out
               enforcement tasks that were perceived as a burden to the RO while carrying out the task. In addition,
               planning to make the change by using communication medium by using Zoom and Google meeting as
               the  platform  while  conducting  inspections  of  documents  and  records  of  societies  has  helped  ROS
               Pahang reduce the cost of operating expenses and also can avoid the risk of Covid-19 transmission but
               needs to look back at staff and members in Societies regarding their knowledge of the technology.
               However, there are some weaknesses of these changes that need to be addressed by ROS Pahang to
               ensure that these changes run properly. So, it is a clear crystal that, each change has a positive and
               negative value depending on the situation experienced.







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