The Internal Audit Division of Universiti Pendidikan Sultan Idris (UPSI) administratively placed directly under the Vice-Chancellor and functionally responsible for Universiti Pendidikan Sultan Idris Audit Committee.

The University Audit Committee is consists of four (4) members and a secretary (Internal Auditor). Three of its members are among the members of the Board of Directors and is chaired by Yang Berbahagia Tan Sri Dato' Dr. Mohd Noor bin Ismail start October 2016.

The organizational structure solidity is given emphasis because Internal Audit Division is crucial in determining the "accountability" and financial management can be administrated accordingly. It is also in lines with the requirements of the circulars as follows:

  1. General Circular No. 3 of 1998. Guidelines on the Role and Responsibilities of the Board and Chief Executive of the Management of Federal Statutory Bodies
  2. Treasury Circular No. 2 of 1979. Implementation of Internal Audit  in the Federal government agencies
  3. Treasury Circular Letter. 2, 1996 - Guidelines on the Establishment of the Committee of Finance and Accounts at the Ministries, Departments and Federal Statutory Bodies
  4. Chapter 11 - Regulation of Accounting and University Finance