Based on the Undip Statute, article 1 number 6 states that:
The Audit Committee is an MWA apparatus that carries out supervision in the non-academic field of Undip implementation.
In Article 35 Paragraph (3), KA totals 5 (five) people consisting of the chairman, secretary and members.
KA members must have at least the following expertise:
- financial recording and reporting;
- higher education governance;
- laws and regulations in the field of higher education; and / or
- management of state property. (Article 35 Paragraph (4))
In Article 36 Paragraph (1), KA is assigned to:
- propose Undip’s internal audit policy to the MWA;
- supervise and / or supervise internal and external audit processes for Undip operations in the non-academic field;
- provide recommendations to the MWA to appoint an independent auditor;
- requesting and reviewing internal audit reports regularly;
- monitor the follow-up process of external audit reports;
- study, analyze and evaluate the use of Undip assets;
- conduct risk management analysis as a material for consideration for the MWA to supervise the utilization and development of Undip’s assets; and
- study and assess the results of internal and external audits to be submitted to the MWA.