efekt ivit a s d a n efisien si o p era si, ket a a t a n t e rh a d a p perundang-undangan dan peraturan yang berlaku, serta p erlind ungan terhad ap harta p erusahaan. Se la in it u , De p a rt e m e n EA ju g a m e la ku ka n p e n ila ia n a t a s pengelolaan risiko serta proses tata kelola perusahaan yang dapat diandalkan untuk m endukung pencapaian tujuan p erusahaan.
Pelaksanaan tugas pokok dan tanggung jawab tersebut d iw u ju d ka n m e la lu i p e n u g a sa n a u d it o p e ra sio n a l berkala m aupun penugasan audit khusus, serta tugas- tug as lain yang b ersifat konsultatif. Hasil p enug asan dilaporkan kepada Direksi dan pihak-pihak terkait untuk d it in d aklan ju t i.
Audit Charter
Dire ksi Pe ru sa h a a n An d a d e n g a n p e rse t u ju a n d a ri Dewan Kom isaris telah m enetapkan Audit Charter yang m eru p a ka n d o ku m en fo rm a l ya n g b erisi p en g a ku a n ke b e ra d a a n d a n ko m it m e n Dire ks i d a n De w a n Ko m is a ris a t a s De p a rt e m e n EA u n t u k d a p a t m e la ksa n a ka n ke w e n a n g a n , t u g a s d a n t a n g g u n g jawabnya secara kom peten, independen, obyektif serta d a p a t d ip e rt a n g g u n g ja w a b ka n s e h in g g a d a p a t diterim a oleh sem ua pihak yang berkepentingan. Audit Ch ar t er in i d it in ja u u la n g se ca ra b e rka la u n t u k diselaraskan dengan perkem bangan Perusahaan Anda, penerapan terbaik (best practice) dan ketentuan regulasi.
Pedoman Kerja
Se b a g a i p e d o m a n d a la m m e n ja la n ka n t a n g g u n g jawab, tugas pokok dan fungsinya, Departem en EA di Pe ru sa h a a n An d a m e m iliki Audit M anual se b a g a i st a n d a r p ela ksa n a a n d a n st a n d a r m u t u a u d it ya n g m e n g a cu p a d a st a n d a r ya n g d it e t a p ka n o le h The Institute of Internal Auditors (The IIA).
Seluruh p ed om an kerja yang d itetap kan Dep artem en EA d ie va lu a s i s e ca r a p e r io d ik s e r t a d ila ku ka n p e m u t a kh ira n u n t u k m e m e n u h i p e rke m b a n g a n kebutuhan Perusahaan Anda serta penerapan terbaik.
Hubungan dan Kom unikasi dengan Kom it e Audit
Kep a la Divisi EARM d a p a t b erko m u n ika si la n g su n g d en g a n Ko m it e Au d it p eru sa h a a n b a ik seca ra lisa n m a u p u n t e rt u lis m e la lu i p e rt e m u a n p e rio d ik ya n g disepakati. Hasil dari kom unikasi dengan Kom ite Audit p ad a setiap p ertem uan d ilap orkan oleh Kep ala Divisi EARM kepada Direktur Utam a.
laws and regulations, as well as protection of company assets. In addition, the EA Departm ent also perform s t h e e va lu a t io n o f risk m a n a g e m e n t a n d co rp o ra t e governance process which are relied upon to facilitate the attainm ent of com pany objectives.
Th e im p le m e n t a t io n o f t h e m a in t a s ks a n d re sp o n sib ilit ie s is co n d u ct e d t h ro u g h b o t h re g u la r o p e ra t io n a l a u d it a ssig n m e n t s a n d sp e cia l a u d it a s s ig n m e n t s , a s w e ll a s o t h e r a s s ig n m e n t s o n co n su lt a t ive b a se . Re su lt s o f t h e a ssig n m e n t s a re rep orted to the Board of Directors and other related parties for further follow-ups.
Audit Charter
Your Com p any’s Board of Directors with the consent o f t h e Bo ard o f Co m m issio n ers, h as est ab lish ed t h e Audit Charter which is a form al docum ent containing t h e a ckn o w le d g e m e n t o f t h e e xis t e n ce a n d com m itm ent of the Board of Directors and Board of Co m m issio n ers t o t h e EA Dep art m en t t o b e ab le t o p e rfo rm t h e a u t h o rit y, t a sks a n d re sp o n sib ilit ie s co m p e t e n t ly, in d e p e n d e n t ly, o b je ct ive ly a n d a cco u n t a b ly; so t h a t t o b e a ccep t a b le b y a ll p a rt ies concerned. This Audit Charter is reviewed on a regular basis to ensure the harm onization with Your Com pany’s developm ent, best practices and applicable regulations.
Work Guidelines
Fo r t h e g u id a n ce in ca rryin g o u t t h e d e sig n a t e d resp onsib ilities, tasks and functions, Your Com p any’s EA Dep artm ent has an Aud it Manual w hich sets the st a n d a rd o p e ra t in g p ro ce d u re s a n d a u d it q u a lit y st a n d a rd s in referen ce t o t h e st a n d a rd s set b y Th e Institute of Internal Aud itors (The IIA).
The entire work guidelines set out by the EA Department is e va lu a t e d o n a p e rio d ica l b a sis w h ile u p d a t e s a re co n d u ct ed t o co m p ly w it h t h e d evelo p m en t in Yo u r Company’s needs as well as the expected best practices.
Relat ions and Com m unicat ions w it h Audit Committee
Th e He a d o f t h e EARM Divisio n ca n co m m u n ica t e d irect ly w it h t h e co m p an y’s Au d it Co m m it t ee eit h er verb ally or in writing through p eriod ical m eetings as agreed. Results of the com m unications in every m eeting with the Audit Com m ittee are reported by the EARM Division Head to the President Director.
Evaluasi Efektivitas Sistem Audit Internal
Penilaian atas efektivitas sistem aud it internal d ilakukan o le h Dire kt u r Ut a m a , b e rd a sa rka n La p o ra n Be rka la m engenai Enterp rise Aud it & Risk Managem ent yang disam paikan oleh Kepala Divisi EARM.
Rencana Kerja Tahunan
Da la m m e n ja la n ka n t u g a s n ya De p a rt e m e n EA m e m b u a t re n ca n a ke rja d a n a n g g a ra n ya n g a ka n d ijalankan, m elip uti:
• Audit berkala dan audit khusus
• Pengem b angan p engelolaan aud it internal • Pengem b angan kom p etensi aud itor internal De p a rt e m e n EA m e n yu su n re n ca n a a u d it t a h u n a n b erd asarkan p end ekatan risiko yang terinteg rasi atas proses bisnis utam a m aupun proses bisnis pendukung, penilaian pengendalian internal, pengelolaan risiko dan t a t a ke lo la p e ru sa h a a n d a ri u n it -u n it o b je k a u d it in tern al.
Pelaksanaan Program Kerja 2015
Audit Berkala:
Keg ia t a n a u d it b erka la p a d a t a h u n 2 0 1 5 d ila ku ka n t e rh a d a p Pe ru sa h a a n An d a d a n En t it a s An a k se rt a Proyek Peng em b ang an Usaha sesuai d eng an jad w al yang telah direncanakan. Ruang lingkup audit berkala m elip uti evaluasi efektivitas d an efisiensi p engelolaan p ro s e s b is n is u t a m a o b je k a u d it , ke cu ku p a n su m b erd a ya , keh a n d a la n sist em d a n p ro sed u r ya n g d iterap kan term asuk konsistensi p enerap annya, serta p e m e n u h a n ke le n g ka p a n ke t e n t u a n re g u la si d a n p erat u ran .
Penugasan Khusus:
Dalam kegiatan penugasan khusus pada tahun 2015, Departem en EA bersam a dengan fungsi-fungsi terkait m elakukan inspeksi fisik aktiva tetap Perusahaan Anda dan Entitas Anak.
Pengembangan Pengelolaan Audit Internal: Se b a g a i b a g ia n d a ri u p a ya p e n in g ka t a n ya n g b e rke s in a m b u n g a n , De p a rt e m e n EA s e n a n t ia s a m en g iku t i saran p en erap an t erkin i d ari t h e In st it u t e o f In t e r n a l Au d it o r s (Th e IIA) d e n g a n t e t a p m e m p e rh a t ika n ke se su a ia n ke b u t u h a n Pe ru sa h a a n An d a . Pe n g e m b a n g a n in i d ih a ra p ka n a ka n le b ih meningkatkan kualitas pelaksanaan kegiatan audit m ulai d ari tahap p erencanaan sam p ai d engan p em antauan tindak lanjut, dengan biaya yang lebih efisien. Pengembangan Kompetensi Auditor Internal: Perusahaan Anda senantiasa m endorong peningkatan ko m p e t e n s i p a ra a u d it o r in t e rn a l d e n g a n
Evaluation of Internal Audit System’s Effectiveness
Th e e va lu a t io n o f t h e in t e r n a l a u d it s ys t e m ’s effect iven ess is co n d u ct ed b y t h e Presid en t Direct o r upon the Corporate Audit & Risk Managem ent Periodical Report presented by the EARM Division Head.
Annual Plan of Actions
In perform ing its duties, the EA Departm ent develops the plan of actions and budget as follows:
• Regular audits and special audits • Internal aud it m anagem ent d evelop m ent • Internal aud itor com p etency d evelop m ent
The EA Departm ent form ulates the annual audit plans b a sed o n a n in t eg ra t ed risk a p p ro a ch o n t h e m a in b u sin e ss p ro ce ss a n d su p p o rt in g b u sin e ss p ro ce ss, in t e rn a l co n t ro l e va lu a t io n , risk m a n a g e m e n t a n d corporate governance of internal aud it ob ject units.
Implementation of 2015 Work Programs
Regular Audits:
In 2 0 1 5 , re g u la r a u d it s a re co n d u ct e d o ve r Yo u r Co m p a n y a n d Su b s id ia rie s a s w e ll a s Bu s in e s s Developm ent projects according to planned schedules. The scop e of reg ular aud its covers the evaluation of the effectiveness and efficiency of the m anagem ent of the m ain business process of audit objects, resources sufficiency, system reliab ility and ap p lied p roced ures includ ing im p lem entation consistency, as w ell as the com p liance with req uirem ents set forth b y p revailing regulations and procedures.
Special Assigments:
For the special assignm ents in 2015, the EA departm ent a lo n g w it h t h e re la t e d fu n ct io n a l u n it s co n d u ct e d p h ysica l in sp e ct io n s o n t h e fixe d a sse t s o f Yo u r Com p any and Sub sid iaries.
Internal Audit M anagement Development:
As part of the sustainable enhancem ent efforts, the EA Dep a rt m en t h a s b een co n t in u o u sly referrin g t o t h e latest suggestions of the Institute of Internal Aud itors (Th e IIA) w it h re g a rd s t o t h e a d a p t a b ilit y t o Yo u r Com pany needs. This developm ent program is expected to further enhance the quality of audits, from planning t o fo llo w -u p m o n it o rin g , a t a h ig h er co st -efficien cy level.
Internal Auditor Competency Development: Your Com p any continues to sup p ort the com p etency enhancem ent of the internal auditors by enrolling them
Kepala Divisi Enterprise Audit & Risk Managem ent: Edi Juanda
Pem egang sertifikat profesi Qualified Internal Auditor
se ja k t a h u n 2 0 0 0 ; b e rp e n g a la m a n ke rja le b ih d a ri 20 tahun setelah m enyelesaikan pendidikan form alnya d a la m b id a n g Aku n t a n si d i Un iversit a s Pa d ja d ja ra n , Bandung; m ulai bergabung dengan Perusahaan Anda p a d a Okt o b er 2010 seb a g a i Kep a la Divisi Co rp o ra t e Aud it & Risk Manag em ent yang b ertang g ung jaw ab langsung kepada Direktur Utama / Chief Executive Officer. Kepala Departem en Enterprise Risk Managem ent: Irham Noval
Bergabung sebagai auditor internal dalam Perusahaan Anda sejak Agustus 2007, berpengalaman kerja d a la m bidang internal control dan m anajem en risiko - setelah m en yelesa ika n p en d id ika n fo rm a ln ya d a la m b id a n g Adm inistrasi Pajak di Sekolah Tinggi Ilm u Adm inistrasi Mandala Indonesia, Jakarta, serta m em peroleh sertifikat b revet A, B d a n C d a ri Seko la h Tin g g i Ad m in ist ra si Negara (STAN).
Struktur Organisasi
Pe ru s a h a a n An d a m e n e ra p ka n En t e rp ris e Ris k Management (ERM) yang dikelola oleh Divisi Enterprise Au d it & Ris k M a n a g e m e n t (EARM ), kh u s u s n ya Departemen Enterprise Risk Management (ERM); secara struktural bertanggung jawab kepada Direktur Utam a d a n se ca ra fu n g sio n a l m e m iliki h u b u n g a n d e n g a n Dewan Kom isaris m elalui Kom ite Manajem en Risiko. St ru kt u r d a n je n ja n g ja b a t a n Risk Ma n a g e m e n t d itetap kan seb agai b erikut:
• Kepala Divisi Enterprise Audit & Risk Managem ent (EARM) - 1 orang;
• Kep ala Dep art em en En t erp rise Risk Man ag em en t (ERM) - 1 orang;
• Analis Risiko - 2 orang.
Risk Charter
Pe ru s a h a a n An d a t e la h m e n g e m b a n g ka n d a n m enerap kan Risk Charter yang m erup akan d okum en ya n g b e risi p e n g a ku a n ke b e ra d a a n d a n ko m it m e n Direksi d a n Dew a n Ko m isa ris a t a s Dep a rt em en ERM
Head of Enterprise Audit & Risk Managem ent Division: Edi Juanda
Hold er of the Qualified Internal Aud itor certificate since 2000; has m ore than 20 years of professional experience after com p leting his form al ed ucation in Accounting a t t h e Pa d ja d ja ra n Un iversit y, Ba n d u n g ; jo in ed Yo u r Com pany in October 2010 as Head of Corporate Audit & Risk Managem ent Division who is directly responsible to the Presid ent Director / Chief Executive Officer.
Head of Enterprise Risk Managem ent Departm ent: Irham Noval
Joined Your Com pany as an internal auditor in August 2007, has work experience in internal control and risk m anagem ent - after com pleting his form al ed ucation in Ta x Ad m in is t r a t io n a t Se ko la h Tin g g i Ilm u Adm inistrasi Mandala Indonesia, Jakarta, and obtained the A, B and C brevets from Sekolah Tinggi Adm inistrasi Negara (STAN).
Organizational Structure
Your Company implements Enterprise Risk Management (ERM) which is adm inistered by the Enterprise Audit &
