Internal Audit UNIMAS was established in May 2000 with the approval of the Board of Directors on 27th February 2001 in which the establishment is in accordance with the requirements of General Circular No. 3 / Year 1998 - Guidelines on the Role and Responsibilities of the Ministry, the Board of Directors and Chief Executive of the Statutory Board Management. Effective from January 2015, the Internal Audit Unit has been upgraded to the Office of Internal Audit (PAD) through UNIMAS Administrative Circular No.1 of 2015.

Internal Audit UNIMAS is performing independent audit to check and evaluate the activities of the University, providing support services to the Management and Board of Directors, reporting managements concerns to the Vice-Chancellor and subsequently report the findings to the Audit Committee.

The purpose of the audit is to ensure that each department comply with laws and regulations and to ensure the organization's governance in accordance with best management practices that include efficiency, effectiveness, and in relation to the financial economy.

Type auditing consists of: - Auditing Financial Management; Performance Audit; Special Audit; Internal Controls Audit, and Establishment and Follow-Up Audits.

Planning and preparation of the Annual Audit Program to be approve by the Audit Committee. Meeting will be held with the auditee in Entrance Conference. Audit to be carry out at the Faculty / Unit / Division / Branch. The draft audit report was issued and discussed in the Exit Conference. Audited party (auditee) given 14 days from the date of the draft audit report to write a mitigating review. The final report is sent directly to the audited (auditee) and a copy to the Vice-Chancellor. Presentation of audit reports will be held in the meetings of the Committee. Internal Audit will make a follow-up audit of the findings raised from time to time.