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The Internal Audit Unit was established on 1 July 1979 under the responsibility of the Director of Finance Division.  In 1985, this unit was transferred to the Director-General's Department and directly responsible to the Director-General of MARA.   In 1996, this unit was then put under full responsibility of the MARA Audit Committee until a restructuring of MARA on 16 June 2003 when the unit was upgraded to a division and renamed Internal Audit and Management Division of MARA.

The purpose and scope of this division is outlined in a Treasury Circular No. 2 Year 1979 issued on 15 August 1979 requiring the establishment of an Internal Audit Unit in Federal Ministries / Departments and States Government. The circular was issued to strengthen the implementation of internal audit as well as to explain the role of internal audit that requires the unit to provide consultancy services and added value to the organization involved.  The implementation of internal audit is further enhanced with an issuance of a Treasury Circular No. 9 Year 2005, ref. no. BNPK (8.15) 96/2/5-4(156) on 12 October 2004.

In line with the restructuring of MARA in 2003, Internal Audit has gone through various transformations.  Besides that, new developments and additional activities within MARA organization has also led to the changes and evolution of MARA Internal Audit.


  1. To ensure every MARA programme and activity is implemented with adherence to its stipulated objectives, policies and regulations, and managed wisely, efficiently and effectively.
  2. To prepare high-quality and objective reports for better implementation in line with audit objectives.
  3. To provide consultation and recommendations to MARA Management to strengthen its internal control and enhance accountability level within MARA organization.
  4. To raise awareness and understanding of audited systems.


The types of audit implemented are as follows:

  • Management / Performance Audit
  • Compliance Audit
  • Investigative Audit
  • Spot Audit

Management / Performance Audit

The objective of this audit is to evaluate particular programmes and activities, and determine whether it has achieved its goals and used its resources effectively, efficiently and economically.

Compliance Audit

An audit of financial system, internal control and financial records to ensure the management of income, expenditures, assets and supplies is in accordance with relevant laws, regulations and mandates.

Investigative Audit

An audit conducted to investigate any complaint received by MARA Audit Committee or the Director-General.

Spot Audit
An audit conducted at random times without prior warning given to the MARA Centres involved.

Audit Committees

All audit reports are presented to the following committees:

Audit Scope Committee
Performance Audit
  •  MARA Audit Committee
  • MARA Audit Standardization and Findings Committee
Compliance Audit
  •  MARA Audit Standardization and Findings Committee
  • MARA Finance and Budget Committee
Investigative Audit
  • MARA Audit Standardization and Findings Committee
Spot Audit and Follow-up
  • MARA Audit Standardization and Findings Committee