Founder, Sephine Consulting PLT
Low was previously the Executive Director of Warisan TC Holdings Berhad cum Chief Executive Officer of Mayflower Travel Group, a wholly owned subsidiary of Warisan TC Holdings.
Prior to this, she was the Head of Internal Audit of APM Automotive Holdings Berhad from 2000 to 2005 before being transferred to Tan Chong Motor Holdings Berhad as the Head of Internal Audit and later as the Head of Internal Audit of Warisan TC Holdings. She started her career as an external auditor in Ernst & Young before embark on internal auditing with a total of more than 24 years of auditing experience.
Low was the Former President of The Institute of Internal Auditors Malaysia (IIAM) and the Chairman of the Research and Technical Advisory Committee of IIA Malaysia for 2010 and 2011. She was also the Honorary Treasurer of the Asian Confederation of Institutes of Internal Auditors (ACIIA), EXCO and the Co-Chairperson of the Task Force on Revised Guidance on Statement of Internal Controls 2011/2012 for Malaysia PLCs.
She is one of the authors of the first text book on Internal Auditing published by IIA Malaysia.
She was also the National Honorary Treasurer and Chairman of Finance Committee of Malaysia Association of Tour and Travel Agents (MATTA) for terms 2013 - 2015 and 2015 to 2017.
Low has moved from the backroom to the boardroom, from an independent assurance function to main stream business line management, hence, she has a total experience in integrating risk management, internal controls and financial performance to ensure an effective eco-system to assist companies in their strategic business direction.
She has extensive capability in setting up a successful Internal Audit Functions for companies, as well as providing quality review of an in-house internal audit functions as part of corporate assurance services on the effectiveness of the internal audit function.
As an alternative to in-house auditing, Low also provides out-source internal auditing with added specialised audit services as required.
She also facilitates the implementation of Enterprise Risk Management framework and the Fraud Prevention Program including a Whistleblowing system for companies.
In addition, Low helps companies in Business Coaching and Process Improvement that are essential for effective cost reduction and long term sustainability. She also facilitates the implementation of Sustainability Reporting for the PLCs as governed under Bursa Malaysia’s Listing Requirement effective 2016.