Audit Internal merupakan organ Perseroan yang memiliki fungsi pemeriksaan dan konsultasi yang bekerja secara independen dan objektif untuk memberi nilai tambah bagi organisasi. Audit Internal yang menjadi mitra strategis Perseroan dalam pengelolaan dan pengawasan terhadap kinerja Perusahaan.
Prosedur Pengangkatan dan Pemberhentian Ketua Audit Internal
Audit Internal Perseroan dipimpin oleh seorang Kepala Unit Audit Internal (Internal Audit & Business Controller General Manager) yang diangkat dan diberhentikan oleh Direktur Utama atas persetujuan Dewan Komisaris serta bertanggung jawab kepada Direktur Utama. Kepala Audit Internal Perseroan 2015 adalah Azhery Sepestian. Audit Internal Perseroan senantiasa menjunjung nilai-nilai profesionalisme, objektivitas, dan independensi dalam pelaksanaan tugas dan tanggung jawab. Melalui Sistem Pengawasan Internal, Perseroan berupaya untuk mencapai tujuan bisnis, meningkatkan efektivitas pengelolaan risiko serta menerapkan dan mengendalikan proses corporate governance secara maksimal.
Audit Internal bekerja dengan pendekatan yang tertib dan sistematis untuk mengevaluasi dan memastikan efektivitas dari proses manajemen risiko, pengendalian dan tata kelola Perseroan. Audit Internal juga berwenang memberikan masukan dan rekomendasi atas masalah atau indikasi yang berguna bagi pengelolaan Perseroan atau pengambilan keputusan.
Profil Ketua Audit Internal
Azhery Sepestian, 46 tahun, diangkat menjadi Ketua Audit Internal berdasarkan Surat Keputusan Direksi No. 040/TPS-HRD/ SK-MTS/I/2010 tertanggal 2 Januari 2010. Memulai karier sebagai Staf Accounting di PT Centris Multi Persada Pratama Tbk hingga 1995. Beliau kemudian bekerja di PT Indofood Sukses Makmur Tbk dengan jabatan Finance & Accounting Manager sampai dengan 2004. Bergabung di Perseroan pada tahun yang sama. Beliau merupakan lulusan S2 Financial Management pada Magister Management Universitas Persada Indonesia YAI Jakarta.
Azhery Sepestian, 46 years old, appointed as Head of Internal Audit based on Decision Letter of Board of Directors No. 040/TPS- HRD/SK-MTS/I/2010 dated January 2, 2010. He began his career as an Accounting Staff at PT Centris Multi Persada Pratama Tbk until 1995. After that, he worked at PT Indofood Sukses Makmur Tbk as Finance & Accounting Manager until 2004 and later joined the Company in the same year. He received Master’s Degree in Financial Management at Magister Management of Universitas Persada Indonesia YAI Jakarta.
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Laporan Tahunan 2015
Total Number of Auditors, Qualification and Certification of Internal Audit Profession
The total number of Internal Audit Auditors in 2015 is as follows:
Jumlah Auditor, Kualifikasi dan Sertifikasi Profesi Audit Internal
Jumlah Auditor Audit Internal pada 2015 adalah sebagai berikut:
Nama / Name Jabatan / Position Sertifikasi yang Dimiliki / Certificates Received Kualifikasi Pendidikan / Educational Qualification
Azhery Sepestian Ketua Internal Audit & Business Controller General Manager
• Enterprise Risk Management;
• Corporate Governance: Strategies for Internal Audit;
• Teknik Penyusunan Standard Operating Procedure (SOP) / Standard Operating Procedure (SOP) Composition Technique;
• Risk Based Internal Audit;
• Brevet A & B Tax.
S-2 Financial Management / Master’s of Financial Management
Hendra Yulistya Hadi Internal Audit Coordinator
• Enterprise Risk Management;
• Risk Based Internal Audit;
• Auditing Techniques and Tools;
• Seminar Pengenalan Internal Audit / Introduction Seminar for Internal Audit.
S-1 Akuntansi / Bachelor’s of Accounting
Didik Sugiyarto Internal Audit Coordinator
• Enterprise Risk Management;
• Implementasi Internal Control (COSO-based) /
Internal Control (COSO-based) Implementation;
• Etos Kerja / Work Ethics
S-1 Akuntansi / Bachelor’s of Accounting
Thomas Arifin Internal Audit Coordinator
• Enterprise Risk Management;
• Implementasi Internal Control (COSO-based) /
Internal Control (COSO-based) Implementation.
S-2 Financial Management / Master’s of Financial Management Muhamad Neko Maulana Business Controller Officer
• Enterprise Risk Management;
• Risk Based Internal Audit;
• Auditing Techniques and Tools;
• Brevet A & B Tax.
S-1 Akuntansi / Bachelor’s of Accounting
Ari Prastiyanto Business Controller Officer
• Internal Auditing for Beginners;
• Asian Agri Supervisory Management;
• Computer Intensive Course Microsoft Office Windows Program in ALFABANK.
S-1 Sosial Ekonomi Pertanian / Bachelor’s of Socio-Economical Agriculture
Rendy Karya Saputra Business Controller Officer
• Internal Auditing for Beginners;
• AC010 - SAP Business Processes in Financial Accounting;
• SAP01 - SAP Overview.
S-1 Akuntansi / Bachelor’s of Accounting
Robi Novrizanjaya Business Controller Officer
• Internal Auditing for Begginers;
• System of Rice Intensification.
S-1 Manajemen Sumber Daya Lahan / Bachelor’s of Land Resources Management
Yudit Santoso Business Controller Officer
• Internal Auditing for Begginers
• Microsoft Office. S-1 Akuntansi / Bachelor’s of Accounting Deden Mulyana Hidayatuloh Business Controller Officer
• Internal Auditing for Beginners;
• Talents Mapping, Management of Document Control for ISO Administration;
• Training Auditor SA 8000:2008 “Social Accountability”;
• Training Auditor Integrated ISO 9001:2008 “System Quality Management”;
• 14001:2004 “Environmental Management System”;
• OHSAS 18001:2007 “Health and Safety Management System”;
• Brevet A & B Tax.
S-1 Akuntansi / Bachelor’s of Accounting
MM Anbiya Business Controller Officer
Internal Auditing for Beginners. S-1 Akuntansi / Bachelor’s of Accounting
M.Ruli Kusuma Putra Business Controller Officer
• Internal Auditing for Beginners, Psicology Training Management;
• Brevet A & B Tax.
S-1 Akuntansi / Bachelor’s of Accounting
RM Haryo Ajie Baskoro Business Controller Officer
- S-1 Komputerisasi Akuntansi
/ Bachelor’s of Computerized Accounting
Nama / Name Jabatan / Position Sertifikasi yang Dimiliki / Certificates Received Kualifikasi Pendidikan / Educational Qualification
Novan Raditya Business Controller Officer
• ISO 9001 : 2008 series QMS Internal Auditor;
• OHSAS 18001: 2007 Concept & Implementation;
• Pelatihan Finance & Accounting Budgeting /
Finance & Accounting Budgeting Training;
• Basic Safety Awareness;
• Hazar Identification & Risk Assessment;
• Sertifikat 5R / 5R Certificate
S-1 Akuntansi / Bachelor’s of Accounting
Fitrah Ardiansyah Business Controller Officer
- S-1 Akuntansi / Bachelor’s of
Accounting
Ardi Nugraha Business Controller Officer
- S-1 Akuntansi / Bachelor’s of
Accounting
Piagam Audit Internal
Perseroan telah menyusun Piagam Audit Internal sejak 31 Maret 2010 yang disetujui oleh Direktur Utama dan Komisaris Utama Perseroan. Piagam Audit Internal memuat visi, misi, tujuan, struktur unit dan kedudukan, ruang lingkup, tugas, tanggung jawab, kode etik dan persyaratan dari unit audit internal.
Tugas dan Tanggung Jawab Audit Internal
• Melakukan pemantauan dan pengawasan internal secara independen dan objektif terhadap aktivitas operasional Perseroan.
• Merancang dan melaksanakan rencana pemeriksaan internal tahunan pada Perseroan.
• Melakukan pengujian dan mengevaluasi pelaksanaan pengendalian internal serta sistem manajemen risiko sesuai dengan kebijakan Perseroan.
• Melakukan pemeriksaan dan penilaian atas efisiensi dan efektivitas pengendalian internal serta kualitas kinerja di bidang akuntansi dan keuangan, produksi, operasional, SDM, pemasaran, teknologi informasi dan aktivitas operasional lainnya serta melakukan pemeriksaan khusus apabila diperlukan.
• Memberikan saran perbaikan dan informasi yang objektif tentang kegiatan yang diperiksa pada semua tingkatan manajemen.
• Menyusun semua laporan hasil dari pemeriksaan, serta menyampaikan laporan tersebut kepada Direktur Utama dan Dewan Komisaris.
• Menjalin kerja sama yang baik dengan Komite Audit.
Metodologi dan Sistem Kerja Audit Internal
Tim Audit Internal bekerja dengan menggunakan metodologi dan sistem sebagai berikut:
• Audit Rutin dan Audit Khusus (Special Audit).
• Audit Rutin bekerja berdasarkan Annual Operation Plan
(AOP) yang meliputi Financial Audit, Operational Audit dan Compliance Audit. Audit Rutin ini dilakukan secara rutin dan berkala yang dilakukan minimal satu tahun sekali.
Internal Audit Charter
The Company has prepared the Internal Audit Charter since March 31, 2010, which has been approved by the Company’s President Director and President Commissioner. Internal Audit Charter contains vision, mission, objective, unit and position structure, scope, duties, responsibilities, code of conduct and requirements of internal audit unit.
Duties and Responsibilities of Internal Audit
• Performing internal monitoring and supervision independently and objectively on the Company’s operational activities.
• Designing and implementing annual internal examination plan on the Company
• Testing and evaluating the implementation of internal control and risk management system in accordance with the Company’s policies.
• Testing and assessing the efficiency and effectiveness of internal control as well as performance quality in the field of accounting and finance, production, operations, human resources, marketing, information technology and other operational activities, as well as performing special examination if deemed necessary.
• Providing suggestions for improvements and objective information regarding the examined activities to all management level.
• Preparing all reports on the result of examination and submitting them to President Director and Board of Commissioners.
• Cooperating with Audit Committee.
Methodology and working System of Internal Audit
Internal Audit Team works by using the following methodology and system as follows:
• Routine Audit and Special Audit
• Routine audit works based on Annual Operation Plan (AOP) that covers Financial Audit, Operational Audit and Compliance Audit. This routine audit is routinely and periodically conducted once a year at minimum.
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Laporan Tahunan 2015
• Audit Khusus dilakukan atas perintah President Director atau pada saat Audit Rutin ditemukan Fraud sehingga perlu dilakukan Investigation Audit dan Forensic Audit.
Laporan Singkat Pelaksanaan Kegiatan Audit Internal
Pada 2015, Tim Audit Internal melakukan Internal Audit Rutin dan memperbaharui Standard Operation Procedure (SOP). Sepanjang 2015, kegiatan Internal Audit dilakukan pada perusahaan berikut:
• PT. Putera Taro Paloma
• PT. Subafood Pangan Jaya
• PT. Tiga Pilar Sejahtera
• PT. Poly Meditra Indonesia
• PT. Sukses Abadi Karya Inti
• PT. Bumiraya Investindo
• PT. Mitra Jaya Agro Palm
• PT. Charindo Palma Oetama
• PT. Airlangga Sawit Jaya
• PT. Muara Bungo Plantation