The Internal Audit Section (SKAD), Universiti Malaya was established with the recommendation and approval of the Finance Committee and the University of Malaya Council at its meeting on 20 December 1979 as an independent, objective body and conducts auditing and negotiation activities for value improvement in the operations and administration of Universiti Malaya (UM). SKAD is a unit that provides support services to the University Board of Directors (LPU), Audit Committee (JKA) and University of Malaya Management (UM Management).

The establishment of SKAD is based on the reports of the Treasury, namely: "Support services for the University Board of Directors and University of Malaya Management."