JPA Daily Buzz - Edisi 1/2026

page 2 The Result: A Culture of Accountability The findings and recommendations of internal audit reports are directed at senior management and the Audit Committee. This direct reporting line ensures the necessary independence and provides leadership with the unbiased insights needed to make corrective changes. Effective internal audit fosters integrity by upholding a strong ethical tone and detecting potential misconduct. It enhances accountability by verifying that performance data is reliable and that managers can justify their resource use.By supporting the delivery of public services in an efficient and ethical manner, internal audit is the silent guardian of good public sector governance , securing long-term public confidence. evaluating the ethical framework, organizational structure, and performance management systems. By scrutinizing these arrangements, IA ensures that the organization’s direction aligns with its mission and public interest. 2. Risk Management: IA is instrumental in helping public bodies identify, evaluate, and mitigate risks that threaten the achievement of their objectives. This goes beyond financial risk to include performance risk (failure to deliver services), IT and cybersecurity risk, and reputational risk. Auditors act as a proactive early warning system, recommending controls before issues escalate. 3. Internal Controls: This is the traditional yet foundational role. IA independently assesses whether the established controls, policies, procedures, and systems, are adequate and operating as intended. Strong controls are the best defence against fraud, waste, and abuse, ensuring that public resources are used with economy, efficiency, and effectiveness (the 'three E's'). Shamsul bin Shamdin C.A(M), ACPA Head of Internal Audit Unit Public Service Department