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Major Group

Professionals

Sub-Major Group

Business and Administration Professionals

Minor Group

241

Finance Professionals

Unit Group

2411

Accountants and Auditors

Minor Unit Group

MASCO Code

2411-05

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Auditor

TVET

TVET scope is based on recognized occupational standards, with emphasis on practical components, psychomotor skills and exposure to training in the industry

Auditor examines, analyses, and interprets financial and operational records to ensure accuracy, integrity, and compliance with accounting standards, laws, and internal policies. They plan and conduct audits, assess internal controls, identify risks, and recommend improvements to strengthen governance, safeguard assets, and enhance operational efficiency. The role also involves preparing detailed reports, liaising with management and regulatory bodies, and supporting transparency and reliability in financial and operational reporting.

Alternative Titles

Internal Auditor

Audit Executive

Audit and Risk Assessment Executive

Tasks

Plan and conduct financial, operational, and compliance audits based on organisational risk assessments.

Examine financial records, transactions, and supporting documents to verify accuracy, reliability, and compliance.

Evaluate internal control systems, accounting procedures, and risk management frameworks.

Assess compliance with relevant laws, regulations, standards, and organisational policies.

Prepare audit working papers and audit reports with findings, conclusions, and recommendations.

Identify control weaknesses, irregularities, and fraud risks, and recommend corrective actions.

Analyse financial statements, budgets, cost data, and operational information to support audit assessments.

Advise management on improvements to governance, risk management, internal controls, and operational efficiency.

Present audit findings and recommendations to management and relevant stakeholders.

Follow up on audit recommendations to monitor implementation of corrective actions and strengthened controls.

FB-100-5:2012

ACCOUNTING (LEVEL 5) (Level 5)

Skills

Basic

Attention to detail to identify errors, irregularities, and inconsistencies in financial records and documents.

Clear communication skills to present audit findings and engage effectively with stakeholders.

Critical thinking and problem-solving skills to assess financial processes and audit findings.

Organisational and time management skills to manage multiple audits and meet reporting deadlines.

Strong analytical and numerical skills to evaluate financial data, controls, and risks.

Specific

Ability to investigate fraud risks, irregularities, and forensic audit issues.

Competency in budget and financial analysis for audit planning and review.

Competency in coordinating and managing complex audit assignments.

Competency in internal auditing, risk assessment, and evaluation of internal controls.

Knowledge in financial reporting, account analysis, and cost assessment for audit purposes.

Knowledge in International Standards on Auditing (ISA), Malaysian Financial Reporting Standards (MFRS), Committee of Sponsoring Organizations of the Treadway Commission (COSO), and relevant International Organization for Standardization (ISO) standards.

Knowledge in regulatory compliance, corporate governance, and organisational policies.

Proficiency in audit software, financial management systems, and data analysis tools.

Additional Info

QUALIFICATION

Bachelor’s degree or equivalent

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