The Internal Audit Unit, established by the MSD Board, operates under the oversight of the Board Audit and Risk Committee. The Internal Audit Charter and Audit and Risk Committee Charter outline its authority and responsibilities. Led by the Chief Internal Auditor, who reports functionally to the Board and administratively to the Director General, the unit is empowered to execute its mandate independently. As a cornerstone of transparency and operational integrity, the unit provides assurance and consulting services that enhance MSD's ability to achieve its strategic objectives. By adopting a systematic, disciplined approach to evaluating and strengthening risk management, controls, and governance processes, the unit is essential in advancing MSD’s commitment to delivering quality healthcare services.

Comprising a skilled team of professionals, the Internal Audit Unit draws on expertise across accounting, finance, IT, procurement, and pharmacy. The team includes internal auditors at various levels, from fresh university graduates to senior and principal auditors, all led by the Chief Internal Auditor. With specialists in diverse fields, they are well-prepared to address the complexities of MSD’s operations. Team members hold professional certifications such as Certified Public Accountant (CPA), Certified Internal Auditor (CIA), Certified Information Systems Auditor (CISA), Certified Fraud Examiner (CFE), and Certified Procurement and Supply Professional (CPSP), ensuring high standards of auditing expertise and industry knowledge.

Advanced technology and rigorous frameworks are integral to the unit’s auditing processes. Using Audit Command Language (ACL) software for comprehensive data analytics across MSD’s supply chain, the team conducts in-depth analyses that strengthen operational accuracy and reliability. GIAMIS Audit Management software further streamlines audit engagements from planning through reporting, ensuring compliance with International Professional Practices Framework (IPPF) standards. The unit’s commitment to excellence is validated by an external quality assessment, which rated it as “Generally Conforming,” the highest rating in the industry, affirming adherence to industry best practices and standards. The in-house-developed Internal Audit Manual also serves as a structured guide for the unit’s activities. At the same time, the 2023 Internal Audit Charter clearly defines its independence, authority, and responsibilities, emphasizing its role as a trusted advisor within MSD.

As a valued and trusted advisor, the Internal Audit Unit is dedicated to enhancing the organization’s effectiveness, efficiency, and accountability. Fostering a culture of integrity and continuous improvement supports MSD’s mission to provide reliable access to essential medical supplies nationwide. The Internal Audit Unit reinforces MSD’s healthcare supply chain management leadership through ongoing innovation and adherence to global auditing standards.