Berdasarkan surat keputusan Direksi PT Bayan Resources Tbk No. 580/DIR-BR/XI/2013 tanggal 25 November 2013, Perseroan mengangkat Happy Himawan sebagai Kepala Unit Audit Internal. Beliau memiliki lebih dari tujuh belas tahun
c. OJK Regulation No. 34/POJK.04/2014 dated 8 December 2014 on the Nomination and Remuneration Committee of Issuer or Public Company.
d. OJK Regulation No. 35/POJK.04/2014 dated 8 December 2014 on Corporate Secretary of Issuer and Public Company.
e. OJK Regulation No. 38/POJK.04/2014 dated 29 December 2014 on the Increase of the Capital of Public Company without Rights Issue. f. Amendment to Stock Exchange Regulation
No. I-A on Registration of Shares and Equity Securities Other Than Shares Issued by Listed Companies.
g. other Regulations issued by relevant institutions which are beneicial for Bayan Group.
• Attending trainings organized by OJK, IDX and other institutions, such as:
a. Consultancy meeting of the members of Indonesian Issuer Association (AEI) held by AEI on 23 January 2015.
b. Dissemination of Information on KSEI Regulation on Inspection, Sanction and Access held by KSEI on 4 February 2015.
c. Dissemination of information on OJK Regulations held by OJK on 11 February 2015.
d. “BOC and BOD Code of Ethics” workshop held by ICSA on 3 March 2015.
e. “Capital Market as Funding Alternative” Focus Group Discussion held by OJK on 11 June 2015. f. Corporate Secretary Seminar by the Indonesian
Corporate Secretary Association (ICSA) on 16 June 2015.
g. Financial Statement Submission Training Extensible Business Reporting Language (XBRL) held by IDX on 2 July 2015.
h. Stock Exchange and Listed Companies dialogue held by IDX on 10 July 2015.
i. Indonesian National XBRL Conference 2015 held by IDX on 20 August 2015.
j. Launching of GCG Guidelines for Public Company held by OJK on 17 November 2015.
k. Informing the Board of Directors and Commissioners as well as relevant work units on amended or new regulations.
Based on the resolution of the Board of Directors of PT Bayan Resources Tbk. No. 580/DIR-BR/XI/2013 dated 25 November 2013, Happy Himawan was appointed as the Head of the Internal Audit Department. Mr. Himawan has
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pengalaman bekerja di bidang akuntansi, keuangan, audit dan konsultan serta tercatat sebagai anggota the Institute of Unit Audit Internal – cabang Indonesia. Happy Himawan menamatkan pendidikan akhirnya di FEUI jurusan akuntansi pada tahun 1994, selain terdaftar sebagai akuntan teregister beliau juga terdaftar sebagai Chartered Accountant (CA). Dalam melaksanakan tugasnya, beliau didukung oleh 3 orang staff sebagai tim Audit Internal dengan latar belakang pendidikan ekonomi akuntansi. Untuk meningkatkan kemampuan dan menambah pengetahuan baik operasional maupun keuangan, staff Audit Internal diikutsertakan dalam program pelatihan (training) dimana hal ini menggambarkan perbaikan internal yang berkelanjutan sesuai dengan yang tertuang didalam piagam Audit Internal.
Dalam menjalankan tugasnya kepala Unit Audit Internal bertanggung jawab langsung kepada Direktur Utama dan secara fungsi berkoordinasi dengan Komite Audit.
Tugas dan tanggung jawab utama dari Unit Audit Internal adalah membuat rencana kerja pemeriksaan tahunan yang berbasis risiko yang terukur, dan juga risiko yang menjadi perhatian management, memberikan rekomendasi perbaikan yang obyektif kepada seluruh tingkat manajemen yang diauditnya, dan melaporkan hasil pemeriksaannya kepada Direktur Utama dan ditembuskan ke Dewan Komisaris melalui komite audit, serta melaksanakan pemeriksaan khusus jika dibutuhkan manajemen, dan lainnya sebagaimana telah dijelaskan secara detail dalam piagam Unit Audit Internal.
Unit Audit Internal dibentuk berdasarkan regulasi OJK terkait dengan perusahaan terbuka yang tercatat di bursa efek Indonesia (IDX) dan juga agar tercipta tata kelola perusahaan yang baik serta untuk membantu Direksi dalam meningkatkan efektivitas bisnis proses dengan memberikan arahan / masukan yang obyektif dan independen serta terukur, sehingga memberikan keyakinan kepada Direksi dalam menjalankan bisnisnya.
Pada tahun 2015, Unit Audit Internal telah membuat rencana kerja sebanyak 12 penugasan meliputi Human Resources, General Affair, Logistic, Risk Management, Community
Development, Fixed Asset Management dan Spare Parts
Management yang disusun berdasarkan penilaian dan
tingkat risiko serta permintaan manajemen. Unit Audit Internal juga melakukan pertemuan dengan Komite Audit untuk membahas temuan dan/atau isu yang signiikan.
Untuk menjaga dan meningkatkan kualitas kerjanya, Unit Audit Internal menerapkan quality assurance program
melalui survey kepuasan auditee (Audit satisfaction survey) untuk mendapatkan respon perbaikan di Unit Audit Internal, dan untuk menjaga kualitas kami juga memastikan setiap pelaksanaan tugas telah mengikuti International Standards for the Professional Practice of Internal Auditing (Standard),
dan juga peraturan yang dikeluarkan oleh OJK.
more than 17 years of experience in accounting, inance, audit and consulting and was listed as the member of the Indonesian branch of Institute of Internal Audit. He graduated from the Faculty of Economics of the University of Indonesia in 1994 with a degree in accounting and was also a registered and chartered accountant. In performing his duties, Mr. Himawan was assisted by 3 staff with economics and accounting background as Internal Audit team. In order to improve operational and inancial competence and knowledge, the Internal Audit staff were included in training programs which showed continuous internal improvement efforts as per the Internal Audit Charter.
In performing his duties, the Head of Internal Audit Unit is directly accountable to the President Director and functionally coordinated with the Audit Committee. The main duties and responsibilities of the Internal Audit Department are to prepare annual audit workplan based on measured risks and risks which become the main concern of the management, provide objective recommendations for improvement to all management levels audited, and report audit results to the President Director with copies to the Board of Commissioners through the audit committee. The department also performed special audit as required by the management and other duties as explained in detail in the Internal Audit Charter.
The Internal Audit Department was formed based on OJK regulation in relation to public companies listed in the Indonesian Stock Exchange (IDX) and for the purpose of realizing good corporate governance and assisting the Board of Directors in improving business effectiveness by providing objective, independent and measured directions/ inputs to assure the Board of Directors in performing the business.
In 2015, the Internal Audit Department has prepared 12 assignment workplans which include Human Resources, General Affairs, Logistic, Risk Management, Community Development, Fixed Asset Management, and spare parts management, which were compiled based on assessment, risk levels and management requests. The Internal Audit Department also held meetings with the Audit Committee to discuss signiicant indings and/or issues.
In order to preserve and improve the quality of its performance, the Internal Audit Department implemented quality assurance program through audit satisfaction survey to obtain responses for Department improvement. We also preserved our quality by ensuring that each performance has followed the International Standards for the Professional Practice of Internal Auditing (Standard) and regulations issued by OJK.