Ownership by the Board of Commissioners and the
10. Group Internal Audit (GIA)
G I A b e r p e r a n g p e n t i n g d a l a m memberikan advis secara independen dan obyektif bagi manajemen Grup Astra sehubungan dengan efektivitas pelaksanaan sistem pengendalian untuk mendukung tujuan Perusahaan dan mengelola risiko.
Struktur, Kedudukan dan Tanggung Jawab Grup Internal Audit
GIA berada langsung dibawah Presiden Direktur dan bekerja erat dengan Komite Audit. Perusahaan menerapkan model audit internal dimana unit audit internal anak perusahaan memiliki jalur koordinasi kepada GIA.
Kepala Grup Internal Audit diangkat (dan dapat diberhentikan) oleh Presiden Direktur dengan persetujan Dewan Komisaris.
groups to implement measures for minimising the impact of natural disaster events on Indonesia.
Evaluation of the Effectiveness of Risk Management Systems
The Risk Management Advisory (RMA) division conducts annual assessment of Enterprise Risk Management (ERM) maturity at all key business units. As part of this assessment, the effectiveness and consistency of risk management activities are reviewed and recommendations made for further follow up. RMA also reviews and makes recommendations on the adequacy and effectiveness of business units’ Business Continuity Plan and insurance coverage.
10. Group Internal Audit
(GIA)
GIA assumes a critical role in providing independent and objective advice to Astra Group management in respect of effective implementation of control systems to support the Company’s objectives and mitigate risks.
Structure, Position and Responsibilities of the Internal Audit
Group Internal Audit reports directly to the President Director and maintains a close working relationship with the Audit Committee. The Company maintains a federated internal audit model where internal audit units of group companies maintain a dotted reporting line to Group Internal Audit.
The Head of Group Internal Audit is appointed (and can be terminated) by the President Director with approval from the Board of Commissioners.
Profil Pimpinan dan Auditor dalam Grup Internal Audit
Kepala Grup Internal Audit dijabat oleh Daniel Phua efektif sejak April 2012, dengan pengangkatan yang ditetapkan berdasarkan Surat Keputusan Direksi No.065/DIR/IV/2012 Tanggal 2 April 2012.
Daniel Phua
Warga negara Australia, Daniel diangkat sebagai Kepala Grup Internal Audit sejak April 2012. Beliau menyelesaikan pendidikan dengan gelar Bachelor of Commerce dari University of Western Australia dan meraih Certified Practicing Accountant (CPA Australia), Certified Information System Auditor (CISA), dan
Certified Internal Auditor (CIA). Daniel mempunyai pengalaman dalam bidang audit selama 18 tahun, dan sebelumnya bekerja di Jardine Matheson, Telstra Australia, dan Ernst & Young.
Pada akhir tahun 2012, jumlah pegawai pada Grup Internal Audit adalah 41 orang dengan komposisi sebagai berikut:
Posisi Position
Jumlah Pegawai Total Employee
Managerial (Chief, Division Head, Department Head) 6
Senior Auditor 7
Middle Auditor 19
Junior Auditor 6
Sekretariat dan Administrasi | Secretariat and Administration 3 Jumlah Pegawai | Total Employees 41
Sertifikasi
Dalam melaksanakan kegiatan audit, GIA telah didukung dengan tenaga audit profesional yang dilengkapi sertifikasi terkait.
Profile of Head and Auditors of Group Internal Audit
Effective from April 2012, Daniel Phua serves as the Head of Group Internal Audit, by virtue of Board of Directors’ appointment letter No.065/DIR/IV/2012 dated 2 April 2012.
Daniel Phua
Citizen of Australia, Daniel Phua was appointed as the Head of Group Internal Audit in April 2012. Daniel graduated with a Bachelor of Commerce from the University of Western Australia and is a Certified Practicing Accountant (CPA Australia), Certified Information System Auditor (CISA), and Certified Internal Auditor (CIA). Daniel has over 18 years of audit experience and previously worked for Jardine Matheson, Telstra Australia, and Ernst & Young.
At the end of 2012, the number of employees in Group Internal Audit is 41 people with the following composition:
Certification
In conducting audit activities, GIA is supported by professionally certified audit team members.
Adapun komposisi auditor bersertifikasi adalah sebagai berikut:
Sertifikasi Certification
Jumlah Orang Total People
Pra Managerial & Qualified Internal Auditor 13
Certified Internal Auditor 1
Certified Public Accountant 1
Certified Information System Auditor 3
Certified Ethical Hacker 1
Certified Information System Manager 1
Business Continuity Certified Planner 1
Enterprise Risk Management Certified Professional 1
Certified Risk Management Professional 1
P e l a t i h a n y a n g t e r s t r u k t u r d a n berkelanjutan memastikan bahwa semua tenaga auditor memiliki keahlian dan pengalaman yang memadai dalam melaksanakan proses audit sesuai kebutuhan Perusahaan.
Kegiatan Grup Internal Audit di Tahun 2012
Audit berbasis risiko dilaksanakan berdasarkan standar internasional dari
Institute of Internal Audit (IIA) dan the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Tujuan utama dari pelaksanaan audit ini adalah untuk memberikan jaminan yang independen kepada manajemen bahwa sistem pengendalian utama telah dirancang dan berfungsi secara maksimal untuk mengelola risiko dalam acuan yang diharapkan. Kegiatan audit dilakukan berdasarkan pemetaan proses utama yang sistematis. Surveillance audit
(continuous audit) dan sistem manajemen audit berfungsi untuk meningkatkan efisiensi dan efektivitas audit.
GIA menjalin kerja sama erat dengan pihak audit internal setiap unit di seluruh Grup Astra dan menyusun rencana kerja berdasarkan Common Audit Universe.Penyusunan rencana kerja audit melibatkan beberapa pihak manajemen yang bersangkutan dan
The composition of certified auditors is as follows:
Ongoing and structured training ensures that all auditors have relevant skills and experience to conduct audits in accordance with the requirements of the Company.
Group Internal Audit Activities in 2012
Risk based audit is carried out based on international standards from the Institute of Internal Audit (IIA) and the Committee of Sponsoring Organizations of the Treadway Commission (COSO). The primary objective of these audits is to provide management with reasonable assurance that key controls are designed and operating satisfactorily to manage risks within an acceptable level. Audit activities are executed based on systematic mapping of key processes. Audit surveillance (continuous audit) and audit management systems are used to improve the efficiency and effectiveness of audit.
Group Internal Audit works closely with internal audit units throughout the Group and carries out joint audit planning based on a common audit universe. The audit work plan is prepared in consultation with relevant management personnel and presented to the Board of Directors
wajib disetujui oleh Direksi dan Komite Audit. Secara periodik, ringkasan dari temuan, rekomendasi, dan tindak lanjutnya dilaporkan secara langsung kepada Direksi, dan juga kepada Dewan Komisaris melalui Komite Audit.
