{"id":667,"date":"2025-11-14T03:07:26","date_gmt":"2025-11-14T03:07:26","guid":{"rendered":"https:\/\/audit.unimel.edu.my\/?page_id=667"},"modified":"2025-11-14T07:38:03","modified_gmt":"2025-11-14T07:38:03","slug":"pelaporan-audit","status":"publish","type":"page","link":"https:\/\/audit.unimel.edu.my\/index.php\/pelaporan-audit\/","title":{"rendered":"PELAPORAN AUDIT"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"667\" class=\"elementor elementor-667\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e5d4f6b e-flex e-con-boxed e-con e-parent\" data-id=\"e5d4f6b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7a2ca59 elementor-widget elementor-widget-text-editor\" data-id=\"7a2ca59\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Pelaporan Audit ialah fasa penting dalam proses audit di mana dapatan, analisis, dan cadangan penambahbaikan didokumenkan secara profesional. Laporan audit menjadi rujukan rasmi universiti untuk menilai tahap pematuhan, kawalan dalaman dan keberkesanan operasi jabatan.<\/p><p data-start=\"570\" data-end=\"677\">Pelaporan yang baik mestilah <strong data-start=\"599\" data-end=\"660\">jelas, objektif, tepat, berasaskan bukti dan mudah difahami<\/strong> oleh pengurusan.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-c168467 e-flex e-con-boxed e-con e-parent\" data-id=\"c168467\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-03ffca7 elementor-widget elementor-widget-text-editor\" data-id=\"03ffca7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Fasa ini melibatkan penyediaan laporan audit yang profesional dan objektif.<\/p>\n<p><strong>\u2714<\/strong><strong> Penyediaan Laporan Draf<\/strong><\/p>\n<p>&nbsp; &nbsp; Auditor menyediakan draf laporan yang mengandungi:<\/p>\n<ul>\n<li>penemuan audit,<\/li>\n<li>bukti sokongan,<\/li>\n<li>impak risiko,<\/li>\n<li>cadangan penambahbaikan.<\/li>\n<\/ul>\n<p><strong>\u2714<\/strong><strong> Perbincangan Penemuan (Exit Meeting)<\/strong><\/p>\n<p>&nbsp; &nbsp; Mesyuarat bersama jabatan terlibat untuk mendapatkan pengesahan fakta dan respons awal.<\/p>\n<p><strong>\u2714<\/strong><strong> Penyediaan Laporan Muktamad<\/strong><\/p>\n<p>&nbsp; &nbsp; Laporan dikemaskini berdasarkan maklum balas, dan dihantar kepada:<\/p>\n<ul>\n<li>Ketua Unit Audit Dalam,<\/li>\n<li>Naib Canselor,<\/li>\n<li>Pendaftar, dan<\/li>\n<li>Jawatankuasa Audit Universiti.<\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Pelaporan Audit ialah fasa penting dalam proses audit di mana dapatan, analisis, dan cadangan penambahbaikan didokumenkan secara profesional. Laporan audit menjadi rujukan rasmi universiti untuk menilai tahap pematuhan, kawalan dalaman dan keberkesanan operasi jabatan. Pelaporan yang baik mestilah jelas, objektif, tepat, berasaskan bukti dan mudah difahami oleh pengurusan. Fasa ini melibatkan penyediaan laporan audit yang [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-667","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/audit.unimel.edu.my\/index.php\/wp-json\/wp\/v2\/pages\/667","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/audit.unimel.edu.my\/index.php\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/audit.unimel.edu.my\/index.php\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/audit.unimel.edu.my\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/audit.unimel.edu.my\/index.php\/wp-json\/wp\/v2\/comments?post=667"}],"version-history":[{"count":10,"href":"https:\/\/audit.unimel.edu.my\/index.php\/wp-json\/wp\/v2\/pages\/667\/revisions"}],"predecessor-version":[{"id":795,"href":"https:\/\/audit.unimel.edu.my\/index.php\/wp-json\/wp\/v2\/pages\/667\/revisions\/795"}],"wp:attachment":[{"href":"https:\/\/audit.unimel.edu.my\/index.php\/wp-json\/wp\/v2\/media?parent=667"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}