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Duties and Responsibilities of the Internal Audit Unit

Dalam dokumen Annual Report PT MNC Sky Vision Tbk (Halaman 181-183)

Tugas dan tanggung jawab Unit Audit Internal sebagaiamana diatur dalam Piagam Unit Audit Internal adalah:

• Menyusun dan melaksanakan rencana audit internal tahunan

• Menguji dan mengevaluasi pelaksanaan system 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.

• Melakukan pemeriksaan kepatuhan terhadap peraturan dan perundang – undangan terkait.

• Memberi saran perbaikan dan informasi yang obyektif tentang kegiatan yang diperiksa pada semua tingkat manajemen

• Membuat laporan hasil audit dan menyampaikan laporan tersebut kepada Dewan Komisaris dan Direksi.

• Memantau, menganalisis, dan melaporkan

pelaksanaan tindak lanjut perbaikan yang telah disarankan.

• Bekerja sama dengan Komite Audit untuk mendukung pelaksanaan tugas Komite Audit.

• Menyusun program untuk mengevaluasi mutu audit internal.

• Melakukan pemeriksaan khusus apabila diperlukan.

PIAGAM UNIT AUDIT INTERNAL

Perseroan telah membentuk Piagam Unit Audit Internal sesuai dengan ketentuan Peraturan Bapepam-LK No. IX.I.7 tentang Pembentukan dan Pedoman Penyusunan Piagam Unit Audit Internal (Surat Keputusan Ketua Bapepam-LK No. Kep-496/ BL/2008 tertanggal 28 November 2008). Piagam ini berfungsi sebagai pedoman dalam pelaksanaan tugas

Duties and Responsibilities of the Internal Audit based in the Company’s Internal Audit Unit Charter are as follows:

Formulating and executing annual internal audit plan.

Testing and evaluating the implementation of internal control system and risk management in accordance with the Company policy.

Performing inspection and assessment of the efficiency and effectiveness in the fields of finance, accounting, operations, human resources, marketing, information technology, and other activities.

Examining compliance with rules and related regulations.

Providing recommendations for improvement and ovjective information about the activities examined at all levels of management

Producing audit reports and submitting the report to the Board of Commissioners and Board of Directors. Monitoring, analyzing and reporting on the execution of

following up improvements that have been suggested.

Working closely with the Audit Committee to facilitate the task of Audit Committee.

Formulating programs to evaluate the quality of internal audit.

Conducting special inspections if necessary.

INTERNAL AUDIT UNIT CHARTER

The Company establishes the Internal Audit Charter in accordance with the provisions of Bapepam-LK No. IX.I.7 on Establishment and Guidelines for Internal Auidt Charter (Decree of Chairman of Bapepam-LK No. Kep-496/ BL/2008 dated November 28, 2008). The Charter serves as a guideline for the Internal Audit Unit in executing duties and

PELAKSANAAN TUGAS UNIT AUDIT INTERNAL

Selama tahun 2017, Unit Audit Internal telah melaksanakan tugas dan tanggung jawabnya melalui kegiatan-kegiatan berikut:

• Unit Audit Internal telah menyusun rencana audit internal tahunan dengan menggunakan pendekatan risiko (risk based audit).

• Dalam melaksanakan proses audit, Unit Audit Internal telah menguji dan mengevaluasi pelaksanaan sistem pengendalian internal dan manajemen risiko sesuai dengan kebijakan perusahaan dan telah menyampaikan laporan kepada Direktur Utama dan Dewan Komisaris.

• Unit Audit Internal telah melakukan pemeriksaan dan penilaian atas efisiensi dan efektivitas di bidang keuangan, akuntansi, operasional, sumber daya manusia, pemasaran, teknologi informasi, dan kegiatan lainnya juga kepatuhan terhadap peraturan perundangan terkait dengan berpegang teguh pada kode etik profesi yang mengacu pada International Standards for The Professional Practices of Internal Auditing yang dibuat oleh The Institute of Internal Auditors, antara lain mencakup integritas, objektifitas, kerahasiaan, dan kompetensi. Di tahun 2017, Unit Audit Internal telah menjalankan penugasan audit yang meliputi seluruh unit usaha dengan penyelesaian 176 penugasan audit, mencakup aktifitas operasional (66%) dan audit khusus (34%).

• Unit Audit Internal telah melakukan pemeriksaan kepatuhan terhadap peraturan perundangan terkait. • Unit Audit Internal telah memberikan saran perbaikan

dan informasi yang objektif mengenai kegiatan yang diperiksa pada seluruh tingkat manajemen.

• Unit Audit Internal telah membuat laporan hasil audit atas penugasan audit yang telah selesai dan menyampaikan laporan tersebut kepada Direktur Utama dan Dewan Komisaris.

THE IMPLEMENTATION OF INTERNAL AUDIT ACTIVITY In 2017, Internal Audit Unit has implemented its duties and responsibilities through this activities:

Internal Audit Unit has prepared annual internal audit plan by using risk-based audit.

In implementing audit process, Internal Audit Unit has assessed and evaluated the implementation of internal control system and risk management in accordance to the Company’s policy has submitted report to President Director and the Board of Commissioners.

Internal Audit Unit has conducted evaluation and assessment on efficiency and effectiveness of finance, accounting, operational, human resource, marekting, information technology, and other activities as well as compliance in law and regulation in relation to the adherence of code of conduct which referring to Internasional Standards for the Professional Practices of Internal Auditing composed by the Institute of Internal Auditors, includes integrity, objectivity, confidentiality, and competency. In 2017, Internal Audit Unit as conducted audit assignment which inclued all business unit result 176 audit assignments, covering operational activity (66%) and special audit (34%).

Internal Audit Unit has conducted assessment on compliance with related law and regulation.

Internal Audit Unit has provided objective improvement suggestion and information on the activities assessed in all managerial level.

Internal Audit Unit has reported the result report on finished audit assignment and submitted it to President Director and the board of Commissioners.

• Unit Audit Internal telah melakukan proses pengawasan dan pemantauan atas pelaksanaan rencana tindak lanjut terkait dengan temuan agar dapat diselesaikan tepat waktu dan juga membuat laporan setiap bulannya kepada Manajemen.

• Unit Audit Internal telah mengatur dan juga menyelenggarakan pelaksanaan Rapat Komite Audit sesuai dengan ketentuan.

• Unit Audit Internal secara kontinu melakukan evaluasi mutu Audit Internal.

• Unit Audit Internal telah melakukan pemeriksaan khusus dan menyampaikan laporan tersebut kepada Direktur Utama dan Dewan Komisaris.

Internal Audit Unit has executed monitoring and supervising process on follow-up plan implementation in accordance to findings, so it can be resolved on time and submitted monthly report to the Management.

Internal Audit Unit has regulated and carried out the implementation of Audit Committee Meeting in accordance to the regulations.

Internal Audit unit continually conducted quality evaluation on Internal Audit.

Internal Audit has conducted special assessment and submitted the report to President Director and Board of Commissioners.

Dalam dokumen Annual Report PT MNC Sky Vision Tbk (Halaman 181-183)