• Commenced function on 1 July 2008 with Auditor reporting for duty. Auditor is assisted by Administrative Assistant (Clerical/Operation), N17 and Administrative Assistant (Finance), W17 – temporary status.
• Is an “Independent Division” responsible “FUNCTIONALLY” to Audit & Examination Committee and “ADMINISTRATIVELY” to the Director of Board of Trustees of Sabah Parks.
• Is the Secretariat of the Audit & Examination Committee of Board of Trustees of Sabah Parks which will meet regularly once in three (3) months.
• Obtained authorities from Subject 34 of Sabah State Constitution, Audit Act 1957 and Sabah Parks Internal Audit Charter by carrying out three (3) types of audit ie Compliance Audit, Risk-Based Audit and Performance Audit.
• Provide service as “Consultant” and not as “Fault Finder” by recommending effective internal control and risk management systems to improve the work processes for Management/Auditee.

OBJECTIVE

• The main objective of the Internal Audit Division is to review the design and the operation of the organisation’s system and procedures to ensure that the organisation’s assets are protected and that control, accounting and monitoring systems are effective.
• The objectives of auditing are to ensure whether :-
• An effective internal control system on revenue collections, expenditures, trust and contract is in place ;
• Management of asset is handled efficiently, economically and comply with prescribed rules/guidelines ;
• Relevant records are managed/maintained properly and up-to-date ; and
• An effective project management system is in place.

FUNCTIONS

• To maintain a comprehensive record of the legal requirements of the organisation and of the operations, procedures and systems as a basis for the audit program ;
• To review all the proposed new or amended procedures and systems ;
• To review existing procedures and systems to ensure that they are up-to-date ;
• To test that the design of control systems is adequate particularly computer based systems ;
• To test that controls including authority limits are observed ;
• To inspect property, equipment and stock to ensure that they are accurately recorded and controls are effective ;
• To review proposals, monitor action and identify weaknesses ;
• To report findings and recommendations to the Audit & Examination Committee ;
• To report and explain findings to the respective Division Heads/Unit Heads/Parks Managers ;
• To report any evidence of criminal actions to the Audit & Examination Committee;
• To review policies/regulations of the organisation ;
• To review strategies plans or other matters of the organisation ;
• To carry out duties as instructed by the Audit & Examination Committee on an adhoc basis ;
• To consider adjustments and reasonableness of accounts submitted by External Auditors and present accounts for the approval by Audit & Examination Committee ;
• To carry out performance audit on all activities of Board of Trustees of Sabah Parks to ensure the planning of organisation is implemented efficiently, economically and effectively as well as achieving its objective ; and
• To discuss audit issues raised by Auditor General in Audit & Examination Committee meeting so that corrective actions are taken and monitored to ensure there is no recurrence of the lapses.

VISION

To ensure vision of Board of Trustees of Sabah Parks is achieved by carrying out Compliance Audit, Risk-Based Audit and Performance Audit in accordance with the provisions in Sabah Parks Internal Audit Charter.

MISSION

To ensure mission of Board of Trustees of Sabah Parks is achieved by carrying out Compliance Audit, Risk-Based Audit and Performance Audit in accordance with the provisions in Sabah Parks Internal Audit Charter.

ORGANISATION CHART

Board of Trustees Director
Audit & Examination Committee

Internal Audit Division
Edward Lee En Fah
Auditor, W41

Rahimah Parmin
Administrative Assistant (Clerical/Operation), N17

Mohd. Raziwan Miasin
Administrative Assistant (Finance), W17 – temporary status

CONTACT ADDRESS

Lot 46, 1st Floor, Block H Signature Office
KK Times Square Coastal Highway 88100 KOTA KINABALU
(Telephone No : 088-486420/430/432)
(Fax No : 088-486435/436)