Dewan Komisaris bertanggung jawab untuk mengkoordinasikan fungsi pengendalian internal dan pemantauan Perseroan. Fungsi pengendalian dan pemantuan juga meliputi pengendalian internal yang melekat di setiap departemen dan unit usaha, serta fungsi audit internal dan eksternal.
Struktur dan Kedudukan Divisi Audit Internal
Perseroan memiliki Divisi Audit Internal (DAI) yang independen dalam melaksanakan auditnya. Kepala DAI bertanggung jawab kepada Presiden Direktur Perseroan dan secara fungsional kepada Komite Audit.
Internal Audit Charter
IAD performs its function based on the framework set out in the Internal Audit Charter and Code of Conduct, which is determined by the Board of Directors in accordance with the prevailing regulations, after being approved by the Board of Commissioners.
The Company’s Internal Audit Charter was developed based on OJK Regulation No. 56/POJK.04/2015 (Bapepam-LK Regulation No.IX.I.7 Attachment to the Decision of the Chairman of Bapepam-LK Kep-496/BL/2008) regarding the Establishment and Guidelines for the Preparation of the Internal Audit Unit Charter.
Roles and Responsibilities of IAD
IAD has among others the following roles and responsibilities: • Set and execute annual Internal Audit plan;
• Assess and evaluate the implementation of internal control and risk management system in accordance to Company’s policy;
• Review and assess the efficiency and effectiveness in the area of finance, accounting, operational, human resources, marketing, information technology, and other activities; • Provide recommendation for improvement and objective
information about the audit result to all Management level of the related division or business;
• Collaborate with the Audit Committee;
• Develop programme to evaluate the quality of Internal Audit activities;
• Perform special investigation, if necessary;
• Monitor, analyze, and report the follow up actions of recommendation for improvements suggested by IAD; • Allocate resources, set time, determine the scope of
work, and apply the techniques required to accomplish audit objectives.
IAD Head
The Head of IAD is appointed and dismissed by the
Company’s President Director with the approval of the Board of Commissioners.
At the time this annual report is submitted, the IAD is chaired by Mr. Rogers H. Wirawan. He was appointed as Head of IAD since April 5, 2010 by the Board of Directors with the approval of the Board of Commissioners based on Assignment Letter No. 12-IM/CS-LGL/IV/2010. He started his career in 1993 with Public Accounting Firm Hans Tuanakotta & Mustofa, a member of Deloitte Touche Tohmatsu. Subsequently, in 1994-2002 period, he joined Public Accounting Firm Prasetio Utomo & Co., a member of Arthur Andersen & Co. During 2002-2009 period, he joined Public Accounting Firm Purwantono, Sarwoko & Sandjaja, a member firm of Ernst & Young global organization. Mr. Rogers H. Wirawan graduated from Trisakti University, Jakarta majoring in Accounting.
Piagam Audit Internal
DAI melaksanakan fungsinya berdasarkan kerangka yang tertuang dalam Piagam Audit Internal dan Kode Etik yang ditetapkan oleh Dewan Direksi sesuai dengan peraturan yang berlaku, setelah mendapat persetujuan dari Dewan Komisaris. Piagam Audit Internal Perseroan disusun berdasarkan Peraturan OJK No. 56/POJK.04/2015
(d/h Peraturan Bapepam-LK No. IX.I.7 Lampiran Keputusan Ketua Bapepam-LK Kep-496/BL/2008) tentang Pembentukan dan Pedoman Penyusunan Piagam Unit Audit Internal.
Tugas dan Tanggung Jawab DAI
DAI memiliki tugas dan tanggung jawab utama antara lain sebagai berikut:
• Menyusun dan melaksanakan rencana Audit Internal tahunan;
• Menguji dan mengevaluasi pelaksanaan sistem pengendalian internal dan manajemen risiko sesuai dengan kebijakan Perseroan;
• Melakukan pemeriksaan dan penilaian atas efisiensi dan efektivitas di bidang keuangan, akuntansi, operasional, sumber daya manusia, pemasaran, teknologi informasi dan kegiatan lainnya;
• Memberikan saran perbaikan dan informasi yang obyektif atas kegiatan yang diperiksa kepada semua tingkat Manajemen dari divisi atau unit bisnis terkait; • Bekerja sama dengan Komite Audit;
• Menyusun program untuk mengevaluasi mutu kegiatan Audit Internal yang dilakukannya;
• Melakukan pemeriksaan khusus apabila diperlukan; • Memantau, menganalisa, dan melaporkan pelaksanaan
tindak lanjut perbaikan yang telah disarankan oleh DAI; • Mengalokasikan sumber daya, menetapkan waktu,
ruang lingkup pekerjaan, dan menerapkan teknik yang dibutuhkan untuk mencapai tujuan audit.
Kepala DAI
Kepala DAI ditunjuk dan diberhentikan oleh Direktur Utama dengan persetujuan dari Dewan Komisaris.
Saat Laporan Tahunan ini disampaikan, DAI dipimpin oleh Bapak Rogers H. Wirawan. Beliau menjabat sebagai Kepala Audit Internal sejak 5 April 2010, yang diangkat oleh Direksi dengan persetujuan dari Dewan Komisaris berdasarkan Surat Penunjukan No. 12-IM/CS-LGL/IV/2010. Beliau mengawali karirnya pada tahun 1993 di Kantor Akuntan Publik Hans Tuanakotta & Mustofa yang merupakan anggota dari Deloitte Touche Tohmatsu. Kemudian selama periode 1994-2002, Beliau bergabung dengan Kantor Akuntan Publik Prasetio Utomo & Co., anggota perusahaan dari Arthur Andersen & Co. Selanjutnya selama periode 2002-2009, Beliau bergabung dengan Kantor Akuntan Publik Purwantono, Sarwoko & Sandjaja, anggota perusahaan dari organisasi global Ernst & Young. Bapak Rogers H. Wirawan menamatkan pendidikan di bidang Akuntansi di Universitas Trisakti, Jakarta.
Internal Auditor Qualifications
Each Auditor in IAD shall comply with Standard of Professional Practice for Internal Audit, based on the guideline from The Institute of Internal Auditor (IIA).
To maintain independency and competency in carrying their duties, the Company’s Internal Auditors have to meet the main qualifications, which among others are:
• Have high integrity and act professionally, independent, honest and objective in performing its duties;
• Have knowledge and experience in the audit techniques and other relevant disciplines required for his duties; • Have knowledge in the capital markets and other
relevant regulation;
• Have the ability to effectively interact and communicate both verbally or in writing;
• Shall maintain the confidentiality of the Company’s information and/or data related with Internal Audit’s duties and responsibilities except required by law or by the court decision;
• Understand the principles of risk management, internal control, and good corporate governance;
• Internal Audit is prohibited in performing double function and position with company operational activities either in the Company or Subsidiaries;
• Each Auditors in IAD shall continuously improve their knowledge, proficiency, effectiveness, and quality of their services.
Kualifikasi Auditor Internal
Setiap Auditor dalam DAI wajib mematuhi Standar Perilaku Profesi Audit Internal, yang didasarkan pada panduan yang dikeluarkan oleh The Institute of Internal Auditor (IIA). Untuk menjaga independensi dan kompetensi dalam menjalankan tugasnya, maka seluruh Auditor Internal dalam Perseroan harus memenuhi kualifikasi utama, antara lain sebagai berikut:
• Memiliki integritas yang tinggi dan perilaku profesional, independen, jujur dan obyektif;
• Memiliki pengetahuan dan pengalaman mengenai teknis audit dan disiplin ilmu lain yang relevan dengan bidang tugasnya;
• Memiliki pengetahuan tentang peraturan undangan di bidang pasar modal dan peraturan perundang-undangan terkait lainnya;
• Memiliki kecakapan untuk berinteraksi dan berkomunikasi baik lisan maupun tertulis secara efektif;
• Wajib menjaga kerahasiaan informasi dan/atau data Perseroan terkait dengan pelaksanaan tugas dan tanggung jawab Audit Internal kecuali diwajibkan berdasarkan peraturan perundang-undangan atau penetapan/putusan pengadilan;
• Memahami prinsip-prinsip menajemen risiko, pengendalian internal, dan tata kelola perusahaan yang baik;
• Auditor Internal tidak diperbolehkan merangkap tugas dan jabatan dengan kegiatan operasional perusahaan baik di Perseroan maupun di Anak Perusahaan;
• Setiap Auditor dalam DAI harus meningkatkan pengetahuan, keahlian, keefektifan, dan kualitas jasanya secara
berkelanjutan.
IAD Human Capital
As of December 31, 2017, the Company has 14 staffs in its IAD, including Head of IAD.
Internal Auditor’s Training and Development
To increase the competency of IAD employees, the Company recognizes the importance of ongoing training processes, in line with the Company’s business dynamics and growth. During the course of 2017, IAD’s employees have attended business process workshop to improve the proficiency, effectiveness, and quality of audit result. Currently seven Qualified Internal Auditor in IAD.
Summary Report on IAD’s Activities
Activities conducted during 2017 among others were: • Conducted audits on palm oil, rubber, cocoa, tea plantation and mill units, as well as supporting departments;
• Monitored the implementation of the approved audit recommendations, including follow-up on IAD’s findings during audit activities;
• Managed and performed follow up for whistleblower received during 2017 and implemented whistleblowing policy as described in Code of Conduct;
• Submission of reports on IAD’s activities during the quarterly meetings to the Company’s Board of Directors and Audit Committee.