The Implementation of Internal Financial Audit 2023
The Internal Financial Audit has been conducted at Ahmad Dahlan University as an effort to uphold quality assurance, particularly in the financial domain. The auditees in the implementation of the Internal Financial Audit include 11 faculties, 53 study programs, 14 bureaus, bodies, institutions, and offices, 9 study centers, and 8 other units, making a total of 101 units. The audit scope includes the development funds for the fiscal year 2021/2022, management of cash dropping funds, ownership of unit accounts, receipt and management of funds from external sources, and internal control systems at the work unit level.
The audit process began with a desk review of the Accountability Reports collected by the units. Samples were taken over 18 days in December 2022, followed by scrutiny regarding their compliance with applicable regulations. The Internal Financial Audit was conducted based on Compliance Audit principles, focusing on tariff determination compliance, budget utilization compliance, TOR compliance and realization, document and evidence sufficiency.
Based on the desk review results, unit visits were conducted for units requiring further discussion. The results of the entire audit were reported to the Rector. Discussions for formulating follow-up actions were carried out in two stages: Stage I involved discussions with specific units related to findings, and Stage II involved discussions with all leaders and units through a Management Review Meeting (RTM). The RTM was conducted as one of the steps in controlling the findings of the audit.
The Management Review Meeting for the Internal Financial Audit Results was held on Tuesday, April 4, 2023. Both stages of discussions have resulted in follow-up action plans, which will be monitored by the Quality Assurance Agency to achieve continuous improvement.
