profesional yang independen kepada Direksi terkait kegiatan operasional Perusahaan. Lebih lanjut lagi, Audit Internal berfungsi sebagai satuan pengawas pengendalian internal untuk menentukan efektivitas mekanisme operasional yang disusun dan dijalankan manajemen.
Audit Internal dibentuk sesuai ketentuan Peraturan Bapepam- LK No. IX.I.7 Lampiran Surat Keputusan Ketua Bapepam-LK No. KEP-496/BL/2008 tanggal 28 November 2008 tentang Pembentukan dan Pedoman Penyusunan Piagam Unit Audit Internal.
Audit Internal bertanggung jawab kepada Komite Audit dan sehari-harinya bertanggung jawab kepada dan berada di bawah arahan Direktur Utama, serta dipimpin oleh Kepala Audit Internal yang diangkat, ditunjuk, dan diberhentikan dengan persetujuan Komite Audit, Direktur Utama dan Dewan Komisaris.
PROFIL KEPALA AUDIT INTERNAL
Kepala Unit Audit Internal per tanggal 31 Desember 2015 adalah Inge Indriani Chandra, yang diangkat berdasarkan Keputusan Sirkuler sebagai Pengganti Rapat Dewan Komisaris tanggal 1 Januari 2014. Beliau memperoleh gelar Sarjana Akuntansi dari Universitas Parahyangan di Bandung pada tahun 1999. Saat ini beliau juga menjabat sebagai Senior Manager untuk bidang Internal Audit and Risk Management PT Rajawali Corpora sejak tahun 2008. Mengawali karirnya sebagai Auditor di bidang Assurance and Business Advisory Services di KAP Haryanto Sahari & Rekan PricewaterhouseCoopers (1998–2005), dan Assistant Vice President di bidang Finance and Accounting di PT Bank Danamon Indonesia Tbk (2005–2008).
TUGAS DAN wEwENANG
Lingkup kegiatan yang menjadi tanggung jawab Audit Internal mencakup:
1. Mengidentiikasi risiko sehingga dapat dikelola secara memadai;
2. Mengkaji dan memberikan masukan atas sistem Tata Kelola Perusahaan yang baik dalam mengatur hubungan Perusahaan dengan pihak-pihak terkait secara memadai; 3. Mengembangkan, menyampaikan dan meminta
persetujuan atas penyusunan dan rencana kerja Audit Internal;
4. Memberikan saran perbaikan dan informasi objektif atas hasil aktivitas penugasan kepada manajemen, umumnya kepada penanggung jawab keuangan;
The Internal Audit has a function to provide independent professional opinion to the Board of Directors as regards the Company’s operational activities. Internal Audit further serves as supervisor of internal control unit that determines the eicacy of operational mechanisms developed and implemented by the management.
The Internal Audit was established in accordance with the provisions of Bapepam-LK Regulation No. IX.I.7, Attachment to the Decree of the Chairman of Bapepam-LK No. Kep-496/ BL/2008 dated 28 November 2008 on the Establishment and Guidelines for Preparation of Internal Audit Charter.
Internal Audit is responsible to the Audit Committee and to the President Director in daily activities. It is led by the Head of Internal Audit, who is appointed and dismissed subject to approval from the Audit Committee, the President Director, and the Board of Commissioners.
PROFILE OF THE HEAD OF INTERNAL AUDIT
The Head of the Internal Audit as at 31 December 2015 was Inge Indriani Chandra, who was appointed by a Circular Decree dated 1 January 2014 in lieu of the Board of Commissioners’ Meeting. She graduated with a bachelor’s degree in Accounting from Parahyangan University in Bandung in 1999. Curently she is the Senior Manager Internal Audit and Risk Management of PT Rajawali Corpora, a position she has held since 2008. She began her career as an Auditor in Assurance and Business Advisory Services at Haryanto Sahari & Partner, PricewaterhouseCoopers public accounting irm (1998–2005) and then became the Assistant Vice President Finance and Accounting at PT Bank Danamon Indonesia Tbk (2005–2008).
DUTIES AND AUTHORITIES
The scope of activities under the responsibility of the Internal Audit covers the following:
1. Identifying risks that can subsequently be managed appropriately;
2. Reviewing and providing input on the system of GCG in managing the appropriate relation between the Company dan other related parties;
3. Developing, delivering and requesting the approval of the preparation and Internal Audit work plan;
4. Suggesting improvements and objective information on the results of the assignment activity to management, generally about inancial accountability;
5. Membuat laporan hasil Audit dan menyampaikan laporan tersebut kepada Komite Audit, Direktur Utama, dan Dewan Komisaris;
6. Melakukan evaluasi dan menyusun pengembangan aktivitas audit untuk menjaga dan meningkatkan mutu audit;
7. Memantau, menganalisis dan melaporkan pelaksanaan tindak lanjut perbaikan;
8. Bekerja sama dengan Komite Audit untuk melakukan pengembangan mutu audit termasuk melakukan penugasan khusus.
SISTEM PENGENDALIAN INTERNAL
Dalam rangka mendukung fungsi pengawasan Dewan Komisaris terhadap kinerja dan operasional Perusahaan, suatu Sistem Pengendalian Internal yang efektif dan memadai tengah dikembangkan. Sistem ini akan memastikan proses pengelolaan pelaporan keuangan yang akan dipublikasikan berlangsung sesuai peraturan yang berlaku.
Sistem Pengendalian Internal diimplementasikan oleh Satuan Pengendalian Internal yang berada di bawah naungan Internal Audit. Direksi, sebagai organ yang bertanggung jawab atas manajemen Perusahaan, bertugas memastikan bahwa fungsi pengendalian internal terlaksana di setiap lini operasional Perusahaan.
Implementasi fungsi pengendalian internal mencakup penerapan nilai-nilai, etika, integritas karyawan sebagaimana tercermin dalam kode etik, organisasi dan kejelasan akuntabilitas dan tanggung jawab melalui pembagian tugas, hak dan kewenangan, pengelolaan risiko yang memadai, serta sistem komunikasi dan informasi yang efektif.
Audit Internal memegang peranan penting dalam evaluasi atas efektivitas sistem pengendalian. Sebagai fungsi yang independen terhadap manajemen, Audit Internal dapat melakukan penilaian atas sistem pengendalian internal yang diterapkan Perusahaan dan berkontribusi terhadap keberlangsungan efektivitas tersebut.
Metodologi audit berbasis risiko juga diterapkan dalam pengembangan rencana audit. Metodologi ini akan terus digunakan untuk meningkatkan efektivitas dan eisiensi implementasi sistem manajemen risiko Perusahaan. Sistem pengendalian internal Perusahaan juga dikaji secara berkala dan menyeluruh oleh Auditor Eksternal. Audit Internal telah menjalin suatu jalur komunikasi dengan Auditor Eksternal untuk bertukar gagasan dan berbagi informasi sebagaimana dianggap perlu.
5. Preparing an audit result report and submit the result to the Audit Committee, the President Director, and the Board of Commissioners;
6. Evaluating and compiling the development of audit activities to maintain and improve the quality of audit; 7. Monitoring, analyzing and reporting the implementation
of the improvements;
8. Together with the Audit Committee conducting quality development audit, including special assignments.
INTERNAL CONTROL SySTEM
In order to support the supervisory function of the Board of Commissioners regarding the Company’s performance and operations, an appropriately adequate and efective Internal Control System is being designed. Such a system will ensure that the management of inancial reporting due for publication is carried out in compliance with the relevant regulations. The Internal Control System is implemented by the Internal Control Unit under Internal Audit. The Board of Directors, as the organ responsible for the Company’s management, is responsible for ensuring a thorough internal control functions in each of the Company’s lines of operation.
The internal control functions that are implemented include the application of values, ethics, integrity of each employee as relected in the code of ethics, organization, and its accountability clarity, and responsibility through tasks division, rights and authority, adequate risk management, as well as efective information systems and communication.
Internal Audit plays a crucial role in evaluating the eicacy of the Company’s control system. As a function independent from the management, the Internal Audit may conduct assessment on the internal control system implemented in the Company and contribute to its eicacy.
Risk-based audit methodology is also employed in the development of audit plans. Such method will continue to be employed to improve eicacy and eiciency of the Company’s risk management system implementation. The Company’s internal control system is reviewed periodically and comprehensively by External Auditors. Internal Audit has maintained rapport with External Auditors to discuss ideas and share information as deemed necessary.
TATA KELOLA PERUSAHAAN CORPORATE GOVERNANCE