KDN PP 7705/05/2012 (029799)

2014 progress through sharingIN TOUCHIN TOUCH

An exclusive publication for members of The Institute of Internal Auditors Malaysiawww.iiam.com.my

2014 Corporate Fraud Conference: Facing Up to Fraud Reality

2014 Shariah Audit Conference: Key Pillar of Governance for Islamic Finance

APR – JUN 2014

editorsays

contents

1 I Keeping In Touch

President Philip Satish RaoCMIIA, CPA (AUST), CPA (M), CA (M)

Vice Presidents Dato’ Shabaruddin IbrahimMIA, MICPA, FCA, CFIIA

Lucy Wong Kam YangMBA (AUST), CIA, CMIIA, CRMA, FCMA, CGMA, CA(M)

Hon.Secretary Mohd Khaidzir ShahariBACC (HONS), CIA, CMIIA, CA (M)

Hon. Treasurer Dr Nurmazilah Dato’ MahzanPHD (UK), CIA, CRMA, CMIIA, CA (M), CPA (M)

Immediate Past President Ranjit SinghMBA (UK), CIA, CRMA, CMIIA, CA (M), CPA (M)

Governors Christine Ong May EeB.ACC (HONS) (SG), CIA, CRMA, CMIIA, FCA (AUST), CA (M)

Nickson Choo Wei SinB.ACC (HONS), CMIIA, CISA, CFE, CA (M)

Devanesan EvansonLLB (HONS) (UK), CFIIA, CA (M), FCCA (UK)

Zahran TaslimanB.ACC (HONS), CIA, CCSA, CMIIA

Alan Chang Kong ChongB.ECONOMICS (AUST), CIA, CFSA, CPA (AUST), CCP (IBBM)

Nik Hasnan Nik Abd KadirBSC (HONS), CIA, CMIIA

David Leong @ Leong Sze KhiongBCA (NZ), MBA (UK), CIA, CMIIA, CA (NZ), CA (M), ACIB

Suhailah Mohamed AbdullaB.Arts(Hons), Acc & Fin (UK), CIA, CCSA, CMIIA, MICPA

Zainal Akbar Abdul KaderB.Com (WA), CRMA, CMIIA, ASA (Aust)

CHAIRMAN Sarawak District Society Woo Yoke Meng CFIIA Auditor Baker Tilly Monteiro HengSolicitor KC Lim & Co STAFFExecutive Director / Nur Hayati BaharuddinTechnical Director MBA, CIA, CCSA, CFSA, CGAP, CRMA, CMIIA, FCPA, CA(M)Senior Certification Manager Zaimah Ismail BBA(Hons), AIIASenior Technical Manager Sivamalar Thuraisingam

BA(Hons)(UK), CIA, CCSA,CMIIASenior Finance Manager Lee Fook Sun MAcc(Aust), CMIIA, CA(M), CRMATechnical Manager Tengku Idreena Tuan Ismail BA(Hons)Assistant Manager Siti Rohani Umar BA(Hons) – Membership Assistant Manager Irwan Noor Hadi Dahili B.Comm(Hons) – Professional Development Assistant Manager – Technical Vinitha Tanialnathan MBA (Finance)Assistant Manager – Finance Jennifer Hoon Chiew Peng Senior Certification Executive Siti Arafah Abdul Aziz BSc(Hons)Accounts Executive Sally Goh Syed LeeAccounts Executive Muhammad Nazim Ab. Rahim BAcc (Hons)Training Executive Josie R. OmildaTraining Executive Mohammad Faiz Fauzi BBA (Finance)Training Executive Mohammad Akmal Hakim Akram BBA (Finance)Membership Executive Nor Shazwani Mohamad Shafiee BMgt(Hons)Membership Executive Noor Adiha Abu Bakar BBA(Hons)Administrative Executive Raja Nur Aina Raja Mohammad Noordin B.Econ(Hons)Admin Officer Nur Zuhairah Zamberi BSc(Hons)Admin Officer Yusliza Md YusofTraining Officer Ahmad Farouk RosmanMembership Administrator Norasyiqah Abdul Rahman BSc (Hons)Despatch Cum Office Assistant Hamdani Mohd Sahit Mashud

EDITORIAL BOARDPSC Chairman Lucy Wong Kam Yang MBA (AUST), CIA, CRMA, CMIIA, FCMA, CGMA, CA(M)Deputy Chairman Zainal Akbar Abdul Kader

B.Com (WA), CRMA, CMIIA, ASA (Aust)Chief Editor Dr Suresh Kannan PHD, MBA, BA (Hons) Acc, CMIIAProduction & Circulation Zaimah Ismail BBA (Hons), AIIA Siti Rohani Umar BA (Hons) Nor Shazwani Mohamad Shafiee BMgt (Hons) Norasyiqah Abdul Rahman BSc (Hons)

THE INSTITUTE OF INTERNAL AUDITORS MALAYSIA160-3-3 Kompleks Maluri, Jalan Jejaka,Taman Maluri, 55100 Kuala Lumpur, Malaysia.Tel: (603) 9282 1148 Fax: (603) 9282 1241E-mail: ijdm@po.jaring.my Website: www.iiam.com.my

Printed by: PENCETAK WENG FATT SDN BHD (19847-W)

Lot 6, Lorong Kilang A, Off Jalan Kilang, 46050 Petaling Jaya, Selangor Darul Ehsan.

BOARD OF GOVERNORS AND STAFF2014/2015

This issue of the Institute’s newsletter features two conferences that were recently held. The 2014 Corporate Fraud conference was held in April, 2014 with a theme “Facing Up to Fraud Reality”. The Chief Commissioner of MACC, YBhg Tan Sri Hj Abu Kassim Mohamed, delivered the keynote address.

The second was the 2014 Shariah Audit conference held on May, 2014 with a theme “Key Pillar of Governance for Islamic Finance”. The keynote address was delivered by the Deputy Minister, Ministry of Finance, YB Datuk Hj Ahmad bin Hj Maslan.

The book review looks at Mark L. Frogo’s works – The Balanced Scorecard: Applications in internal auditing and risk management. The academic relations column features the various exciting career talks and internal audit workshops conducted the institute under the realm of the Certification and Academic Relations committee. Hope we can grow more members to volunteer their time and effort by sharing their thoughts and experiences to these groups of potential and budding internal auditors of the future.

A warm welcome to all the new members as listed in this newsletter. Likewise, featured in the membership column of this newsletter is a brief on the networking session held in Penang and Kuching. Also in the same column is the announcement of the 2014 National conference on Internal Auditing which will be held on 13 to 14 October 2014. To those who are interested please register early to avoid any disappointment.

To all our Muslim readers, “Selamat Hari Raya” and to all our fellow Malaysian drivers, do drive carefully, during the ‘balik kampung’ period.

Happy reading

Dr Suresh KannanChief Editor

VISIONTo be the national voice of the internal audit profession: Advocating its value, promoting best practices, and providing exceptional service to its members.

MISSIONTo provide dynamic leadership for the global profession of internal auditing. Activities in support of this mission will include: • Advocating and promoting the value that internal audit professionals add to their

organisations; • Providing comprehensive professional educational and development opportunities;

standards and other professional practice guidance; and certification programmes; • Researching, disseminating, and promoting to practitioners and stakeholders

knowledge concerning internal auditing and its appropriate role in control, risk management, and governance;

• Educating practitioners and other relevant audiences on best practices in internal auditing; and

• Bringing together internal auditors to share information and experiences.

OBJECTIVES1. To be the recognised voice for the internal audit profession;2. To develop and sustain the internal audit profession in Malaysia through appropriate

infrastructure, coordination, support and communication; and3. To provide exceptional service to IIA Malaysia’s members.

MOTTO : “PROGRESS THROUGH SHARING”The Institute maintains its motto “Progress Through Sharing” and share with our members information on new trends, latest internal audit techniques, regulatory and statutory requirements and the emerging issues affecting the profession.

New Release 2Academic Relations 3Professional Development 5Membership 7

editor says

newrelease

�e Balanced Scorecard - Applications in Internal Auditing and Risk ManagementT h e B a l a n c e d S c o r e c a r d p e r f o r m a n c e m a n a g e m e n t system has become a n e s s e n t i a l

framework for strategy execution throughout the world. As a result, leading internal audit activities are using Balanced Scorecards as tools to more effectively manage the risks that matter most. This book will help you to:

• Learn the concepts and terminology of the Balanced Scorecard framework and develop it as a strategic leadership skill.

• Learn how to use the Mission-Driven Strategy framework to develop a strategy for internal audit.

• Learn how to translate the strategy of an internal audit function into Balanced Scorecard performance measures.

• Learn how to connect internal audit strategy to enterprise strategy.

• Learn how to use Strategy Maps as a platform for risk assessment and enterprise risk management.

The book also features insights from leading CAEs at organisations including Allstate Insurance, Morningstar, and TransUnion. The Balanced Scorecard—Applications in Internal

Auditing and Risk Management will help you develop a strategy and turn it into effective action for your internal audit function. “Mark Frigo has presented chief audit executives a clear roadmap and guidelines for developing Balanced Scorecards for an internal audit strategy that will help them meet the needs of management, executives and the board and truly make their department a valuable strategic partner.” – Robert S. Kaplan, Professor Harvard Business School and co-developer of the Balanced Scorecard.

Keeping In Touch I 2

GO DIGITAL !The IIARF Bookstore’s Digital Platform Offers Convenience

and Savings for Institute Members• ACCESSIBILITY: Access tools at your fingertips, where you

need them, when you need them

• CONVENIENCE: Place your order online and receive your book in seconds, from anywhere in the world !

• ENHANCED FEATURES: Bookmark, highlight, take notes and search.

• PORTABILITY: Carry your audit library in the palm of your hand.

The IIA Research Foundation (IIARF) has redesigned the way The IIA delivers

knowledge, servicing The IIARF’s mission of being the preferred global provider of

internal audit research and information. A selection of digital books from the Most

Comprehensive Collection of Practitioner-Reviewed Content is now available

anywhere and everywhere you go.

To browse the complete library of IIARF Bookstore electronic books, please visit :

www.theiia.org/bookstore

Graduate’s TestimonialInternal auditors should consider pursuing the

CIA not merely because it provides the

recognition but the process that will assist you in

understanding the standards and identify with

how they are applied in the practice. This will

inadvertently make us appreciate and recognize

the value of internal audit. In preparation for the

examinations, going through the text books and

trial questions shall familiarize yourselves for the

actual exams. But I must admit that being in the

industry certainly gave me the best advantage of

relating my working experience with the

standards and questions. This also provides the

reassuring confidence that we are indeed

“breathing” the standards.

We are pleased to announce The IIA Global has approved an alternate path to eligibility for CIA for candidates who do not possess a bachelor’s degree.

There are two options available to candidates who do not meet the minimum requirement of a bachelor’s degree.

• Two years post-secondary education and five years verified experience in internal audit or its equivalent, OR

• Seven years verified experience in internal audit or its equivalent.

We are pleased to inform that IIA Malaysia will be holding the CIA Review Seminar covering Parts 1, 2 and 3 of the new syllabus of the CIA examinations as follows:• Part 1 - 22 & 23 September 2014• Part 2 - 23 & 24 September 2014• Part 3 - 25 & 26 September 2014

The Review Seminar provides a good opportunity for you to review the key examination topics and discuss examination techniques. The Seminar will focus on helping you to prepare for the CIA examinations and further enhance your understanding on the more challenging topics.

To register and for further information, please contact Arafah/Ahmad at 03 9282 1148 ext. 115/124 or email certification@iiam.com.my

Candidates must submit a professional experience documentation that illustrates 5 or 7 years working experience, up to 500 word narrative describing applicable job duties. Narrative should illustrate the job responsibilities to include specific and original examples of work/projects completed and method/models used within the role.

For more details on CIA Educational Requirement Exception, please contact Zaimah/Arafah at certification@iiam.com.my or call 03 9282 1148, extension: 122/115.

Certi�ed Internal Auditor (CIA) Educational Requirement Exception

CIA Review Seminar

Exam Part Registration ExtensionThe IIA Global has now allowed 30, 60, and 90 day

extensions for candidates who need to extend

their exam part registrations.

The fees for applying for extension are:

• 30 day extension – RM170

• 60 day extension – RM255

• 90 day extension – RM340

Candidates may extend their part eligibility only

one time per exam part during your entire

eligibility period. Application of extension must

be submitted to certification@iiam.com.my at

least 7 days prior to the registration eligibility

period expiration date.

Neoh Mii Tze, Recipient of CIA 2013 Past President Award

“This will inadvertently

make us appreciate and

recognize the value of

internal audit”

3 I Keeping In Touch

academicrelations

Career Talks And Internal Audit Workshop At Institutions Of Higher Learning

A series of presentation at institutions of higher

learning took place in the month of April and May

2014. IIA Malaysia was invited by Multimedia

University in Cyberjaya (MMU) and UNITAR

International University to present career talk,

hosted students from Universiti Kebangsaan

Malaysia (UKM) and Universiti Teknologi MARA

(UITM) and organised a one-day Internal Audit

Workshop in Universiti Malaya (UM).

Zahran Tasliman, CAE of KFC Holdings presented

a career talk to MMU students on 14 April 2014.

Zahran also shared some of the interesting

events that he encountered during his previous

audit assignments which the students found very

interesting and triggered their interest in internal

auditing field.

On 23 April 2014 Eshvaren, a member of IIA

Malaysia assisted the Institute with a career talk

for UNITAR students. In his talk Eshvaren

explained the processes of conducting internal

audit.

Students from UKM and UITM Shah Alam visited

IIA Secretariat on 10 April 2014 and 15 May 2014

respectively. Mohd Shafiq Shamsuddin, a

member of IIA Malaysia presented a career talk to

UKM students and shared with them his

experience as internal auditor. Lee Fook Sun,

Senior Manager of Corporate Services, IIA

Malaysia presented a career talk to UITM students

and shared his experience as internal auditor in

financial services.

In conjunction with Internal Audit Awareness

Month, IIA Malaysia and Faculty of Business and

Accountancy UM organised a one-day workshop

on Internal Auditing. During the workshop

students were exposed to various aspects of

internal auditing career. Zahran Tasliman,

Eshvaran, Krishnaa, and James Hii assisted the

Institute with their respective presentations. This

was the second internal audit workshop held in

UM. Students found the workshop very

beneficial, informative and provide them with

better understanding of internal auditing

profession.

Keeping In Touch I 4

academicrelations

The Institute of Internal Auditors Malaysia hosted its fourth Corporate Fraud Conference on 27-28 April 2014 at Prince Hotel, Kuala Lumpur. The conference, themed “Facing Up to Fraud Reality”, was attended by approximately 100 delegates both from the public and private sectors throughout the country and abroad. It was an opportunity for the delegates to gather, to network and as well as update themselves on the emerging fraud trends, issues on fraud risk management and ongoing changes that are occurring in the activities concerning the modus operandi of fraud, anti-corruption and money laundering efforts.

OPENING CEREMONYThe conference commenced with the welcome address by Ranjit Singh, President of IIA Malaysia, touching on the importance of establishing a professionally managed internal audit activity for all organisations, as the business will evolve into more complex environments with an ever-changing business needs. A good internal audit function not only provides assurance but

also helps the organisation to improve business performance.

Ranjit Singh pointed out that criminal activities have been ongoing for decades and no laws or regulations will be able to curb them. Hence, as more organisations expand globally, the risks to the business also increase. In view of this, internal auditors should assess the fraud risks at all levels and incorporate such risks into the audit annual plan.

The session was also graced by Tan Sri Hj Abu Kassim Mohamed, the Chief Commissioner of Malaysian Anti- Corruption Commission (MACC), who delivered the keynote address. He shared his experiences in the handling of cases that related to fraud and corruption. He said corruption did not only involve accepting or giving of bribes in the form of cash, but also in other forms like creative accounting, which is difficult to detect.

He further highlighted that fraud comes in many forms and they can be bordering on corrupt practice. Thus, to improve the knowledge and skills of internal auditor in the financial section, to detect fraud and corrupt practices, the delegates are encouraged to attend fraud conferences as often as they can to gain an insight of the latest development in fraud detection.

In addition, he urged the internal auditors to be firm and expose any activities relating to fraud by cooperating with the MACC. The corporate/public sector culture, the tone from the top and the perceived tolerance on fraud all play a pivotal role in the management of fraud risks.

PLENARY SESSIONS AND MASTER CLASSESThere were a total of 4 plenary and concurrent sessions featuring 13 prominent speakers, panellists and moderators from Malaysia and

abroad. The three plenary sessions held on the first day encompassed the following topics:• Why Audits Fail to Find Fraud• Drawing a Line on Tolerating Fraud Activities• Managing the Risk of Fraud• Ethics and Integrity – Do the Right Thing

The second day of the conference featured two concurrent master classes focusing on the following topics:• Challenges, Risks and Managing Expectation

on Whistleblowing• Fraud Activities in the Cyber-world

The wide array of topics led by the distinguished speakers were well received by the delegates. In addition, the delegates also visited the IIA Malaysia book counter to view the latest publications and enjoyed discounted prices for on-site purchases.

The next conference will be the 2014 National Conference on Internal Auditing, which will be held on 13-14 October in Kuala Lumpur Convention Centre.

Keeping In Touch I 65 I Keeping In Touch

IIA Malaysia in collaboration with IBFIM had its inaugural conference on Shariah

Auditing, on 20 -21 May 2014 at Hotel Istana, Kuala Lumpur. The 2-day conference,

themed “Shariah Audit: Key Pillar of Governance for Islamic Finance”, was attended

by approximately 90 delegates from both the public and private sectors all over the

country.

The conference began with a welcome address by Ranjit Singh, President of IIA

Malaysia. The objective of the conference was to provide a platform to deliberate

and facilitate the development of a Shariah Audit Framework and Audit

Programme. This is to ensure the procedures of each product in the Islamic

Financial Institutions (IFIs) are being adhered.

The Guest of Honour, Datuk Hj. Ahmad bin Hj. Maslan, Deputy Minister from the Ministry of Finance, delivered

the keynote address. In his speech, he indicated that Malaysia is currently the world’s third largest market

for Shariah assets which comprise the Islamic banks, takaful and sukuk. However, they are mainly in the

domestic market. The government has set a target to increase the share of Islamic financing from total

financing in Malaysia from 29% in 2010 to 40% in 2020 and at least one local Islamic financial institution is

to be among the top 10 Islamic institutions in the world in terms of assets by 2020.

He also agreed that the Shariah Audit is a key pillar in Islamic Financial Institutions (IFIs) corporate

governance which is the very essence of Islamic finance in building and maintaining confidence of all the

stakeholders. Essentially, all transactions, practices and activities of IFIs are in compliance with Shariah

principles. He highlighted that this is where Shariah audit becomes an important element in ensuring the

products and services offered by IFIs do not involve any element which is contrary to Shariah principles.

2014 SHARIAH AUDIT CONFERENCE

SHARIAH AUDIT: KEY PILLAR OF GOVERNANCE

FOR ISLAMIC FINANCE20 & 21 MAY 2014 • HOTEL ISTANA, KUALA LUMPUR

Datuk Hj Ahmad Maslan during the opening gambit

Ranjit Singh, the President of Institute of Internal Auditors Malaysia

The photos during the conference eventDatuk Hj Ahmad Maslan during his visit at the organiser’s booth

Some of the participants during the conference

The Guest of Honour, Datuk Hj. Ahmad bin Hj. Maslan, Deputy Minister from the Ministry of Finance

Welcome speech by Ranjit Singh, President of IIA Malaysia

Jointly Organised by：

Tan Sri Hj Abu Kassim Mohamed, the Chief Commissioner of Malaysian Anti-Corruption Commission

professionaldevelopment

professionaldevelopment

membership

7 I Keeping In Touch

Participants listening to the presentation with interest

On 20 June 2014, IIA Malaysia organised a members’ networking session for members in Kuching

at the 360 Urban Resort Hotel with a turnout of 21 participants. The session was held for members

to meet and share information. Lee Fook Sun, Senior Finance Manager of IIA Malaysia gave an

informative talk on “Embracing COSO 2013”. The session was designed to help the participants to

explore the COSO 2013 and how to apply the techniques in internal audit profession. After the talk,

the session was followed by a question and answer session. The evening concluded with an

opportunity for the participants and speakers to network while enjoying refreshments.

The E-Techline is an electronic update designed to keep members posted with technical

issues concerning the profession. As a member of IIA Malaysia you may read and download

the current and previous copy from IIA Malaysia Website (www.iiam.com.my).

Members’ Networking Session In Kuching, Sarawak

Did You Know…………

Heartiest congratulations to YBhg

Dato’ Shabaruddin Ibrahim, Vice

President of IIA Malaysia on being

conferred the award of Darjah Dato’

Setia Paduka Tuanku Syed

Sirajuddin Jamalullail (DSPJ), which

carries the title of Dato’ in conjuction

with the 71st birthday of Raja Perlis,

Duli Yang Maha Mulia Tuanku Syed

Sirajuddin Ibni Almarhum Syed Putra

on 17 May 2014.

Congratulations!

Keeping In Touch I 8

membership

Nur Hayati elaborating on COSO 2013

Participants listening to the presentation with interestArrival and Registration of Participants

IIA Malaysia organised a members’ networking session

for members in the Northern Region at the Equatorial

Hotel, Penang on 13 June 2014. The session saw 15

participants attended. This interesting session featured a

talk on “Embracing COSO 2013” by Nur Hayati

Baharuddin, Executive Director of IIA Malaysia. The focus

of the session is to look what have changed and what

have not, the key concepts of COSO 2013, components

and principles of COSO, application technique and other

consideration. During the refreshment break, members

enjoyed an opportune time to network with one

another. The session concluded with the question and

answer session.

Members’ Networking Session In Penang

Disclaimer

Opinions expressed herein do not necessary represent those of IIA Malaysia. Neither IIA Malaysia or the Editorial Board is responsible for the

accuracy of any statement, opinion or advice contained herein. Readers should rely on their own due diligence in making decisions concerning any

matter herein. All materials in any form contained herein are copyrighted by IIA Malaysia. Reproduction and/or storage and/or retrieval in whole or

part in whatsoever manner is not permitted without the written consent from IIA Malaysia.

Publisher : The Institute of Internal Auditors Malaysia

Typesetting : Bluefish Design

membership

9 I Keeping In Touch

WELCOMENew Members from April - June 2014 Professional Members Suhaimi Misran 210165

Goh Yap Hong 210166

Marina Hani Mohd Adam 210168

Teo Ping Ping 210169

Tee Er Wee 210170

Jolynn Goh Mei-San 210171

Leong Yew Wah 210200

Kheu Chao Leng 210202

Lee Khang Meng 210203

Ong Chee Seng 210234

Choy Sia Lee 210239

Associate Members Manjeet Kaur A/P Jeswant Singh 210167

Muhammad Afinii Mohamad Fua'at 210172

Mohammad Syafiq Ayib 210173

Mohd Fauzi Abdul Rahman 210174

Farha Mohd Kamil 210175

Kuan Hui Ying 210176

Surya Khoo Yin Saen 210177

Bhavanpreet Kaur A/P Jingeerah Singh 210178

Tan Sau Mei 210179

Tay Shin Joo 210180

Andrew Oo Khong Tjin 210181

Ng Zhi Sum 210182

Chew Wei Foong 210183

Azlinda Mohd Norddin 210184

Wai Win Han 210185

Anas Zubir 210186

Chew Kar Poh 210187

Mohd Hassan Che Haat 210188

Rosmaliza Mohammed Jaffar 210189

Fatin Safiah Sahadan 210190

Nur Raihan Maiddin 210191

Sallehuddin Muhammad 210192

Mohd Fadil Alos 210193

Noraziah Ali 210194

Zulaini Ahmad 210195

Tuan Azlina Tuan Hussin 210196

Yeoh Cheang Loong 210197

Lim Yin Yin 210198

Khairul Abidin Abdul Rahman 210199

Nur Mujahidah Rosdi 210201

Masiah Ahmad 210204

Aziatul Akmam Atan @ Abdullah 210205

Tang Lai Mun 210206

Muhammad Syafiq Majid 210207

Farah Alyaa Shahril 210208

Ong Ying Yee 210209

Tan Boon Cheong 210210

Eliza Malar A/P R.Magasparan 210211

Teh Hui Yu 210212

Teoh Ai Ping 210213

Mohamed Azmaili Ismail 210214

Yeow Yuen Mei 210215

Azli Ariffin 210216

Chan Mun Yee 210217

Annie Ting Teen Teen 210218

Cheok Siow Wun 210219

Liew Pei Se 210220

Chow Koo Li 210221

Lee Siew Kee 210222

Mohd Jismin Jamaludin 210223

Ng Kah Kidd 210224

Farlewin Ninny Scheritzeat 210225

Choo Teck Choon 210226

David Chang Kuok King 210227

Mohammed Haliru Beri 210228

Mohd Azif Taib 210229

Mohd Hisham Mohd Saad 210230

Nor Jani Zuriayati Mohd Jamil 210231

Choong Pui Yee 210232

Zarina Zakaria 210233

Noor Haniza Samsudin 210235

Suhaimee Ab Rahman 210236

Haslinda Maswan @ Damiri 210237

Leong Kok Hoong 210238

Isrizal Israni 210240

Azry Ahmad Mustafa Hadi 210241

Mohamad Faiz Rusli 210242

Mohd Khairil Anuar Kamarulhisham

Mohd Ruddin 210243

Wong Ket Keong 210244

Muhammad Hafizuddin Zubir 210245

Nur Farhana Mustafa 210246

Chua Wen Jing 210247

Mohamad Zaki Rahimullah 210248

Mohd Nur Hakim Bahaman 210249

Ng Chee Yeeng 210250

May Meila Anak Ambrose Lamit 210251

Lee Keh Sim 210252

Haryati Haron 210255

Khairunnisa Osman 210256

Nur Amiza Azzudin 210257

Mohammad Firdaus Abdul Ghapar 210258

Muhamad Musbah Mustafa 210259

Mazlan Issar 210260

Norleemirhana Amir 210261

Ronnie Lee Lye Beng 210262

Shirley Matilda David 210263

Student Members Siti Suryani Mirza 210253

Liyanie Hazimi Jusoh @ Yusoff 210254

Upgraded Members

Dr Mazlina @ Norzila Mat Zain 207691

Corporate Members Petronas Chemicals Group Berhad C0408

Majlis Perbandaran Subang Jaya C0409

Agensi Kelayakan Malaysia (MQA) C0410

Kuka Robot Automation (M) Sdn Bhd C0411

Members with writing talent, here’s the opportunity to share your thoughts with your friends in the internal audit fraternity. The Editorial Board welcomes contributions from members. We accept articles, short stories, jokes, tips, etc.

We encourage submission of fraud findings and audit stories that reflect the new age of internal auditing – those that emphasise best practices, use of technology and value-added results. If your article is published, you will be awarded a token from IIA Malaysia.

We need your contributions!

Have you renewed your membership for 2014?

To ensure uninterrupted services and benefits from IIA Malaysia, do not forget to renew your membership with the Institute.

4 easy ways to renew your membership:• Cheque or bank draft made payable to: THE INSTITUTE OF INTERNAL

AUDITORS MALAYSIA• Direct bank-in / Online transfer to the

Malayan Banking account no: 5144 0450 1825

(please fax the bank-in slip to 603 9282 1241 with your name and telephone number written on it or scan and email to membership@iiam.com.my )

• Credit Card (please obtain the authorisation form from the Secretariat)

• Online Banking: http://www.maybank2u.com.my

(please fax a copy of your online transaction with your name and telephone number written on it or scan and email to membership@iiam.com.my)

For enquiry, please contact Asyiqah, Shazwani or Siti at

(603) 9282 1148 Ext 110/107 or e-mail to membership@iiam.com.my

Rejoining fee of RM100 will be charged to members who failed to renew their

membership in 2014

Renew Your Membership!

2014TR AININGEVENTS FOR THE 3 RD QUARTERCALENDAR

* This seminar/workshop is in collaboration with ACCA Malaysia For further information call us today at +603 9282 1148 or email us at training@iiam.com.my Visit www.iiam.com.my for our updated Training Calendar

July

September

August

NEW

NEW

UPDATED

UPDATED

DATES CODE TITLE LOCATION8 - 9 KL47 Consulting : Activities, Skills & Attitudes Kuala Lumpur16-17 KL48 Value-Added Business Controls : The Right Way to Manage Risks Kuala Lumpur22-23 KL50 Fundamental Skills in Information Systems Auditing Kuala Lumpur

4-7 KL27 Auditor-in-Charge Tools and Techniques Kuala Lumpur6-7 KL28 Forensics for Investigators Kuala Lumpur11-12 KL29 Corporate Governance Review - Roadmap to Boardroom Presence * Kuala Lumpur11-13 KL30 Operational Auditing in a Manufacturing Environment Kuala Lumpur18-21 KL31 Beginning Auditor Tools and Techniques Kuala Lumpur25-26 KL32 Financial Auditing for Internal Auditors Kuala Lumpur27 KL33 Interpersonal Communication Skills Kuala Lumpur28 KL34 Creative Problem Solving & Decision Making Kuala Lumpur

8-11 KL35 Audit Manager Tools and Techniques Kuala Lumpur22-23 KL36 E�ective Investigative Interview Techniques * Kuala Lumpur24-25 KL55 Internal Audit Report Writing: Improving Mindset, Clarity, Focus, and Brevity for Greater Impact to Clients Kuala Lumpur29-30 KL37 Management-Audit-Monitoring of Construction ‘Projects’ Kuala Lumpur (Previously known as Audit, Management and Monitoring of Construction ‘Projects’) *

UPCOMING EVENT

2014 CONFERENCE ONNATIONAL

INTERNAL AUDITINGEMBRACING CHANGE

2014 CONFERENCE ONNATIONAL

INTERNAL AUDITINGEMBRACING CHANGE

13 & 14 October 2014 • Kuala Lumpur Convention Centre

These are some of the few invited distinguished speakers who have con�rmed their presence:

ANTON MUSGRAVEJoint CEO, Future World SA, South Africa

FutureWorld Guru, business strategist, keynote speaker, businessman and entrepreneur, Anton engages with clients around the world in

strategic conversations on the future. His passion is ‘learning from the future’. Most recently he served as Managing Director of core divisions of Citadel Private Client Wealth Management, an innovative wealth management business.

NORMAN MARKSCPA, CRMA, Hon. Fellow of Institute of Risk Management, OVEG Fellow

Norman is a practitioner and thought leader, focusing on corporate governance, risk

management, internal audit, enterprise performance, and the value of information. He is also a mentor to individuals and organizations around the world.

FRANK YAMIndependent Trainer and Speaker

Professor Yam has over 30 years of experience in international auditing and information security for many leading global

�nancial institutions. He is currently the Chairman and CEO of Focus Strategic Group Inc, a group of consulting �rms providing Business and Technology advisory services.