Bridging the gap between industry and academia: Internal auditing perspectives of UNITEN and TNB

By Dr Azleen Ilias

The engagement between industry and academia through the process of creating awareness of the importance of internal auditors in ensuring the sustainability of the organisation.

The engagement visit took place on 7th November 2024 led by Dr. Azleen binti Ilias, involving AUDB433 Internal Auditing students from UNITEN Business School, Sultan Haji Ahmad Shah Campus (KSHAS) and the Tenaga Nasional Berhad Group of Internal Audit. The insight provided emphasized the new functions of internal audit, particularly in environmental, social, and governance areas.

In the era of sustainability, internal auditors play a crucial role in providing value relevant to the future. Ensuring the sustainability of internal auditing involves developing knowledge and skills through internal audit processes and understanding how these can be embedded to ensure the company’s sustainability.

The sustainability era highlights the importance of internal auditing. It aims to develop undergraduate students to be more knowledgeable, skilled, and experienced in auditing, as well as in various aspects of operations and industry knowledge related to energy matters. This approach ensures that future graduates understand the operation of energy companies and the role of internal auditors in sustainability audits.

This event offers students a valuable perspective by generating awareness and interest, aiming to make them more effective as auditors in the professional environment. It highlights the importance of contributing ideas on environmental issues, governance, risk management, and internal control. Additionally, it emphasizes the significant role of technology in internal auditing. The event provides exposure to students, beginning with their understanding of how Microsoft Excel functions effectively in preparing them for the industry.

This preparation includes basic data analysis skills, equipping them for future opportunities. To foster their interest in learning data analytics and programming, it is crucial to equip them with the knowledge, skills, and experience needed for data analysis and informed decision-making as internal auditors.

The sharing session provides students with a comprehensive understanding of various topics, including energy literacy, environmental issues, and waste management relevant to the decision-making process. It aims to enhance their critical thinking skills and develop other competencies such as communication, inquiry, and professional judgment. These skills are emphasised as essential for preparing themselves for future roles as internal auditors in a sustainable era.

We value this collaboration between the University and industry, especially with our parent company, “Tenaga Nasional Berhad’s Group of Internal Audit.” It offers valuable insights to both students and academia in aligning with future business requirements and regulations.

Further details about the event may be acquired by contacting Dr Azleen Ilias, a Senior Lecturer at the Department of Accounting and Finance, UNITEN Business School (UBS), Universiti Tenaga Nasional (UNITEN). She may be reached at [email protected]

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