The Internal Audit Division (Audit), Ministry of Domestic Trade and Cost of Living (KPDN) was established in March 1992. The Internal Audit Division serves as an independent body function that provides assurance services to add value and enhance the operational level of the Ministry. The establishment of this division is based on the government circular which is the Treasury Circular PS 3.1- Internal Audit Implementation at the Ministry or Federal Departments and State Government which has taken effect from 7 October 2024. The Internal Audit Division is part of the internal control component of the Ministry which is directly answerable to the Secretary General (KSU) of the ministry.

To assist the Ministry in achieving its objectives through a systematic and disciplined approach by evaluating and ensuring the effectiveness of all internal control and governance processes.

• Implementing performance auditing to determine whether an activity is performed efficiently, prudently and achieved the objectives set
• Implementing assessments of program/project/activity management including an Organisation’s ICT system to determine its objectives have been achieved and resources are used prudently, efficiently and effectively.