The main role of this section is to assist the Members of the Commission, the Audit Committee and the Management in the effective discharge of their duties. Concurrently, it also assists SSM in accomplishing its objectives by introducing a systematic and disciplined method to evaluate and improve the effectiveness of risk management, control and the governance process.

This section is divided into three main units, as follows:

• Financial Audit Unit
• System Audit Unit
• Performance Audit Unit