yang telah diperbaharui sebagaimana yang dimaksud dalam Surat Keputusan No. 353/DIR.SDM&U-KS/ Kpts/2013, yaitu:
• Merencanakan, mengorganisasikan,
mengkoordinasikan dan mengendalikan aktivitas perumusan sasaran & rencana strategis audit internal;
• Pelaksanaan audit pada seluruh unit bisnis Perusahaan;
• Monitoring tindaklanjut hasil audit dari Internal Audit maupun Eksternal Audit;
• Konsultan/asistensi internal bagi manajemen Perusahaan;
Upaya ini sejalan dengan pelaksanaan Undang-undang No. 19 Tahun 2003 tentang Badan Usaha Milik Negara, khususnya terkait Satuan Pengawasan Intern. Dengan menghasilkan laporan audit yang memuat rekomendasi atau solusi alternatif mengenai keandalan sistem pengendalian intern, kepatuhan terhadap peraturan dan perundangan yang berlaku dan kecukupan pelaksanaan manajemen risiko guna peningkatan efisiensi, efektivitas dan kinerja Perusahaan.
Piagam Audit Internal
Dalam melaksanakan tugas dan fungsinya, Internal Audit juga berpedoman pada Surat Keputusan Badan Pengawas Pasar Modal dan Lembaga Keuangan (Bapepam-LK) Nomor KEP-496/BL/2008 Peraturan Bapepam-LK Nomor IX.1.7. dan Pedoman Audit Internal (Audit Charter) No. 211/DU-KS/2012 yang telah disahkan oleh Direktur Utama dan Komisaris Utama pada tanggal 10 Juli 2012. Audit Charter ini secara garis besar memuat Visi, Misi, Struktur Organisasi, Wewenang, Tugas dan Tanggung jawab, Persyaratan
To gain confidence in the company’s strong internal control and prevention efforts towards non-compliances (fraud) cases, the company conducts strict measures in accordance with the principle of applicable legislation and regulations. The company has an Internal Audit organizational unit with duties and functions as stipulated in Decree No. 353 / DIR.SDM & U-KS / Kpts / 2013, namely:
• To plan, organize, coordinate and control the
activities related to formulation of goals and strategic plan internal audit;
• To audit all business units the company;
• To monitor the follow up of audit result from both
Internal Audit and External Audit;
• To provide consultancy / internal assistance for the
company’s management;
This effort is in line with the implementation of Law No. 19 of 2003 on State owned Enterprises, particularly related to Internal Audit. The unit issue audit reports containing recommendations or alternative solutions regarding the reliability of the internal control system, compliance with applicable laws and regulations and the adequacy of risk management in order to improve the efficiency, effectiveness and performance of the company.
Internal Audit Charter
In carrying out its duties and functions, Internal Audit is also guided by the Decree on the Capital Market Supervisory Agency and Financial Institution (Bapepam-LK) No. KEP-496 / BL / 2008 Bapepam-LK No. IX.1.7. and Guidelines for Internal Audit (Audit Charter) No. 211 / DU-KS / 2012 which was approved by the Managing Director and the Commissioner on July 10, 2012. This charter outlines the Vision, Mission, Organizational Structure, Privileges, Roles and Responsibilities, Auditor’s Requirements and Professionalism, Audit
Internal Audit
Internal AuditPersyaratan dan Kode Etik
Persyaratan Auditor Internal di lingkungan Unit Internal Audit paling kurang meliputi: (i) memiliki integritas dan perilaku yang profesional, independen, jujur, dan obyektif; (ii) memiliki pengetahuan, keterampilan, dan kompetensi lainnya yang dibutuhkan untuk melaksanakan tanggung jawab perorangan; dan (iii) bersedia meningkatkan pengetahuan, keterampilan, dan kompetensi lainnya melalui pengembangan profesional yang berkelanjutan.
Para Auditor Internal yang bekerja di Unit Internal Audit berpedoman dan wajib mematuhi kode etik yang ditetapkan oleh Konsorsium Organisasi Profesi Audit Internal dan kode etik yang berlaku di perusahaan.
Wewenang, Tugas dan Tanggung Jawab
Wewenang Audit Internal adalah,
1. Mengakses seluruh informasi yang relevan tentang perusahaan terkait dengan tugas dan fungsinya. 2. Mengalokasikan sumber daya audit, menentukan
fokus, ruang lingkup dan jadwal audit, menerapkan teknik untuk mencapai tujuan audit, serta mendapatkan saran dan nasehat dari tenaga ahli (professional) jika dipandang perlu.
3. Melakukan komunikasi secara langsung dengan Direksi, Dewan Komisaris, dan/atau Komite Audit serta anggota Direksi, Dewan Komisaris, dan/atau Anggota Komite Audit.
Sementara tanggung jawab Audit Internal adalah, 1. Merencanakan dan melaksanakan pemeriksaan
operasional, keuangan, ketaatan dan khusus (fraud), menilai system pengelolaan risiko dan system pengendalian intern perusahaan, serta memberikan saran-saran perbaikannya.
2. Melaksanakan peran konsultatif dalam peningkatan efektivitas pengelolaan risiko, pengendalian dan proses tata kelola perusahaan.
3. Memberikan keterangan tentang hasil pemeriksaan atau pelaksanaan tugas kepada Direktur Utama dan manajemen terkait.
4. Memantau, menganalisa dan melaporkan pelaksanaan tindak lanjut perbaikan yang telah disarankan.
5. Melaksanakan koordinasi dengan Komite Audit dan Eksternal Auditor dalam mencapai akuntabilitas yang optimal.
Prerequisites and Code of Ethics
The requirements for Internal Auditor within the Internal Audit Unit at least include: (i) have professional integrity and behavior, independent, honest, and objective; (Ii) have the knowledge, skills, and other competencies needed to carry out the responsibilities; and (iii) have the willingness to increase their knowledge, skills, and other competencies through continuing professional development.
The Internal Auditors who worked in the Internal Unit Audit shall comply with the code of conduct established by the Consortium of Professional Organizations Internal Audit and code of ethics in the company.
Authority, TaskandResponsibility
The authorities of Internal Auditor includes:
1. Having access to all relevant information about the company related to their duties and functions. 2. Allocating audit resources, determine the focus,
scope and schedule of audits, applying the technique to achieve audit objectives, as well as get advice and counsel from experts (professional) if deemed necessary.
3. Communicating directly with Directors, Board of Commissioners, and / or the Audit Committee 4. as well as members of the Board of Directors,
Board of Commissioners, and / or Audit Committee members.
The authorities of Internal Auditor includes:
1. Planning and implementation of operational inspection, financial, compliance, and especially fraud cases, assessing the risk management system and the company’s internal control systems, as well as provide suggestions for improvement. 2. Providing a consultative role in order to improve
the effectiveness of risk management, control and corporate governance processes.
3. Providing information on the results of the examination to the Managing Director and related managements.
4. Monitor, analyze and report implementation of recommended improvements.
5. Coordinate with the Audit Committee and the External Auditor in achieving optimum accountability.
Organisasi Internal Audit
Kedudukan Unit Audit Internal berada langsung di bawah Direktur Utama. Kepala Audit Internal bertanggung jawab langsung kepada Direktur Utama.
Struktur dan Kedudukan Organisasi Internal Audit
Specialis Internal Audit Database Head of Internal Audit Secretary Manager Operational Audit Manager Commercial Audit Group Leader Research Controlling
& Dev. Audit
Sr Auditor Research Controlling & Dev. Audit
Auditor Research Controlling & Dev. Audit Sr Auditor Commercial Audit Auditor Commercial Audit Sr Auditor Operational Auditor Operational
Dalam pelaksanaannya, Unit Audit Internal Perusahaan didukung oleh sumber daya manusia yang secara struktur organisasi berjumlah 30 (tiga puluh) posisi termasuk Head of Internal Audit, dengan komposisi sumber daya manusia yang terdiri dari 2 (dua) orang Manager, dengan masing-masing Manager
Internal Audit Organization
Position Internal Audit Unit is located directly under the Director. Head of Internal Audit directly responsible to the Managing Director.
Organizational Structure and Status of Internal Audit
In practice, the company’s Internal Audit Unit is supported by the human resources in the organization structure amounted to 30 (thirty) positions including Head of Internal Audit, with composition of 2 managers. Each manager coordinate audit teams with a total of auditors consists of 10 (ten) Senior Auditor and 10 (ten)
1 (satu) orang dan 1 (satu) orang Specialis Internal Audit database, yang melakukan aktivitas penelitian dan pengembangan sistem audit internal serta pengembangan sistem, memonitor tindak lanjut temuan serta administrasi dan dokumentasi semua kegiatan di lingkungan Internal Audit.
Pelaksanaan Tugas Tahun 2014
Pada tahun 2014, pelaksanaan audit dilakukan berdasarkan Program Kerja Audit Tahunan (PKAT) Tahun 2014 yang telah mendapat persetujuan Direktur Utama, yang berisikan program audit untuk pelaksanaan audit operasional. Selain itu dalam program kerja audit ini, juga dicadangkan program audit untuk memenuhi kebutuhan Dewan Komisaris dan/atau Direksi, dengan maksud untuk memberi ruang dan mengantisipasi adanya kondisi khusus dan penting, yang dipandang perlu oleh Dewan Komisaris dan/atau Direksi untuk dilakukan audit dengan segera, secara cepat dan tepat sasaran.
Program Kerja Audit selama tahun 2014 merencanakan melakukan audit di 33 obyek audit yang difokuskan pada kegiatan di unit organisasi Direktorat Produksi, Direktorat Teknologi & Pengembangan Usaha, Direktorat Pemasaran, Direktorat Logistik, Direktorat Keuangan, Direktorat SDM & Umum, kegiatan PKBL, kegiatan Sekretaris Perusahaan dan audit atas aktivitas di anak perusahaan sesuai permintaan audit dari Dewan Komisaris dan/atau Direksi.
Pelaksanaan audit dilaksanakan oleh tim audit berdasarkan program audit berbasis risiko (Risk Based Audit/RBA) dengan tujuan antara lain untuk mendapatkan keyakinan bahwa pelaksanaan program kerja setiap unit telah sesuai dengan ketentuan dan peraturan perundangan yang berlaku serta mempertimbangkan risiko-risiko yang melekat dalam setiap kegiatan serta langkah-langkah mitigasi yang dilakukan untuk mengurangi atau mencegah potensi kerugian yang mungkin timbul.
Hasil audit, selain dilakukan pembahasan dengan audit, juga dilakukan pembahasan dengan Direksi dan Komite Audit, sesuai dengan kondisinya. Dan seluruh tindak lanjut atas rekomendasi Audit Internal dan Audit Eksternal, dilakukan monitoring secara periodik oleh bagian khusus Unit Audit Internal, bekerjasama dengan koordinator tindak lanjut yang telah dibentuk oleh setiap Direktorat.
system development, monitoring and follow-up the findings of the administration and documentation of all activities within the Internal Audit.
Performance of 2014
In 2014, the audit was performed based on the Annual Audit Working Program (PKAT), approved by the Director, which contains operational audits implementation programs. An immediate and on target audit was also planned with the
intention to reserve and anticipates special conditions when found necessary by the Board of Commissioners and / or Board of Directors.
The Audit Working Program of 2014 performed an audit in 33 audit object from Production Directorate, Directorate of Technology and Business Development, Marketing Directorate, Directorate of Logistics, Finance Directorate, Directorate of Human Resources & General Affairs, CSR activities, Corporate Secretary and the subsidiaries as requested by the Board of Commissioners and / or Board of Directors.
The audit conducted by the audit team are
Risk Based Audit (RBA) program with the purposes of gaining confidence towards the implementation in each unit in accordance with the rules and regulations in force, as well as considering the risks inherited by each activity as well as mitigation measures needed to reduce or prevent potential losses.
The results of the recommendations audit are discussed also with the Board of Directors and the Audit Committee related. The entire follow-up on recommendations of both Internal and External Audit were monitored periodically a special section of the Internal Audit Unit, in collaboration with the coordinator follow-up that has been established by each Directorate.
Selama tahun 2014, unit Internal Audit telah menyelesaikan program kerja audit yang ditetapkan dan juga menyelesaikan permintaan audit dari Direksi dan Dewan Komisaris, sehingga menghasilkan 37 laporan hasil audit/evaluasi.
Selain itu Internal Audit juga telah menghasilkan satu laporan hasil evaluasi atas efektivitas pengendalian intern di Perseroan yang evaluasinya dilakukan dengan menggunakan metode kuesioner COSO. Dari hasil evaluasi pengendalian inter Perseroan masuk kategori memadai.
Program Pengembangan Kompetensi
Sehubungan dengan pemenuhan standar kompetensi auditor terutama perkembangan bisnis dan perubahan sistem yang dapat mempengaruhi jalannya operasional Perusahaan, terus dilakukan upaya peningkatan kompetensi auditor secara berkelanjutan dengan berpedoman kepada pemenuhan terhadap standar Gap Kompetensi yang ada.
Dalam upaya itu Perusahaan secara konsisten terus melakukan peningkatan kualifikasi auditor melalui Yayasan Pendidikan Internal Audit (YPIA), dengan komposisi sekarang 7 (tujuh) orang yang telah memiliki sertifikat Qualified Internal Audit (QIA), serta 1 (satu) orang telah memiliki Sertifikat Certified Professional Management Accountant (CPMA) dan Chartered Accountant (CA) Indonesia.
Unit Internal Audit juga aktif melakukan networking dengan mengikuti Forum Komunikasi Satuan Pengawasan Intern (FK Internal Audit) baik di tingkat daerah maupun tingkat pusat. Selain itu, sejak 2013, Unit Internal Audit juga telah menerima kunjungan studi banding dari beberapa unit Internal Audit/ SPI BUMN lain dan dari SPI Perguruan Tinggi Negeri, antara lain dari SPI PT. INTI (Persero), SPI PT. INALUM (Persero), SPI PT. ANGKASA PURA II (Persero), SPI PT. POS
During 2014, the Internal Audit unit complete the audit work program as requested by the Board of Directors and Board of Commissioners, resulting in 37 reports of audit result and evaluation.
In addition, the Internal Audit has also produced a report on the evaluation of the effectiveness of internal control in the company which will be evaluated using a COSO methodology‘s questionnaire. The result showed that the company falls into the sufficient category in term of control.
Competency Development Program
The fulfillment of the auditor competency standards may require changes that affect company’s operation, especially the business development and system changes.
The company continues to increase competency of auditors on an ongoing basis with guidance of the existing Competency Gap standard. In this effort the Company has consistently continued to increase auditor qualification through Internal Audit Foundation (YPIA), the composition of the current seven (7) persons who have a certified Qualified Internal Audit (QIA), and 1 (one) person has certification for Certified Professional Management Accountant (CPMA) and Chartered Accountant (CA) Indonesia.
The Internal Audit Unit is also active in networking with the following Communications Forum of Internal Audit both at the regional and central level. Furthermore starting 2013, the Internal Audit Unit has also received visits for comparative study from several Internal Audit / SPI from another state owned enterprise and Universities, among others PT. INTI (Persero), PT. INALUM (Persero), PT. Angkasa Pura II (Persero), PT. POS INDONESIA (Persero), Gadjah Mada University.
Abdul Haris Suhadak
Abdul Haris Suhadak, lahir di Probolinggo, 4 April 1968, ditugaskan sebagai Head of Internal Audit Perusahaan sejak 2012 berdasarkan Surat Keputusan Direksi No. 02/C/DU-KS/Kpts/2012 tanggal 17 Januari 2012. Memulai karirnya di Perusahaan sejak 1992 sampai 1993 sebagai Kepala Seksi Harga Pokok Material. Sebelum itu ia pernah bekerja sebagai Junior Accountant di PT Cold Rolling Mill Indonesia Utama tahun 1991 sampai 1992. Sepanjang karirnya di Perusahaan, ia pernah menduduki berbagai posisi, di antaranya sebagai Kepala Dinas Akuntansi Pabrik Pengolahan Baja di Divisi Akuntansi Pabrik (1993-1999), Asisten Manajer di Divisi Akuntansi Pabrik (1999-2001), Kepala Divisi Akuntansi Keuangan (2001-2004), Kepala Divisi Bapelkes (2004-2007), Manajer Pajak, Asuransi & Faktur (2007-2008), Manajer Vendor Manajemen & Proses Logistik (2008-2009), General Manager Perencanaan Logistik (2009-2011), Asisten Direktur Utama (2011-2012) dan Kepala Internal Audit (2012-sekarang). Ia memiliki latar belakang pendidikan Sarjana Ekonomi Akuntansi dari Universitas Brawijaya Malang (1991). Kegiatan organisasi lainnya antara lain sebagai Ketua III Yayasan Pendidikan Warga Krakatau Steel tahun 2007-2012 dan Ketua Pengawas Forum Komunikasi Satuan Pengawasan Intern Wilayah Jabar-Banten sejak 2012 sampai sekarang.
Abdul Haris Suhadak
Abdul Haris Suhadak, born in Probolinggo, April 4 1968, assigned as Head of Internal Audit Company since 2012 by the Decree of the Board of Directors 02 / C / DU-KS / Kpts / 2012 dated January 17, 2012. He started his career at the company starting 1992 to 1993 as Head Section of Material Cost. Before that he worked as a Junior Accountant at PT Cold Rolling Mill Indonesia Utama from 1991 to 1992. During his career at the company, he has held various positions, including as Head of Accounting Department in the Steel Processing in the factory Accounting Division (1993-1999), Assistant Plant Manager at Accounting Division (1999-2001), Head of the Division of Financial Accounting (2001-2004), Head of Division Bapelkes (2004-2007), Insurance & Invoice Manager (2007-2008), Vendor Manager and Process Management Logistics (2008-2009), General Manager Logistics Planning ( 2009-2011), Assistant Director (2011-2012) and Head of Internal Audit (2012-present). He obtained his Bachelor degree from the Faculty of Economics and Accounting at the University of Brawijaya Malang (1991). His Activities of other organizations, among others, as Chairman III of the Krakatau Steel Community Education and the Chairman Supervisor for the Audit Communication Forum West Java-Banten Region since 2012 until now.
Auditor Eksternal
Auditor Eksternal melakukan audit finansial untuk memberikan pendapat yang independen dan objektif mengenai kewajaran, ketaatan pada azas dan kesesuaian laporan keuangan Perusahaan dengan Standar Akuntansi Keuangan Indonesia dan peraturan perundang-undangan yang berlaku. Adapun dalam menjalankan tugasnya, Auditor Eksternal memiliki tugas dan tanggung jawab sebagai berikut:
1. Melakukan audit atas laporan keuangan Perusahaan dan semua catatan akuntansi serta data penunjang lainnya untuk memastikan kepatuhan, kewajaran, dan kesesuaian dengan Standar Akuntansi Keuangan (SAK) dan memberikan opini atas laporan keuangan. 2. Menyampaikan secara berkala dan/atau sewaktu-waktu laporan perkembangan/kemajuan pelaksanaan audit termasuk informasi mengenai penyimpangan yang signifikan kepada Internal Audit dan Komite Audit.
3. Menerbitkan laporan hasil audit secara tepat waktu sesuai dengan kontrak/perjanjian.
Penunjukan Auditor Eksternal mengacu kepada proses pengadaan sesuai dengan prinsip GCG Perusahaan dan usulan Dewan Komisaris yang disahkan dalam RUPS. Sesuai keputusan RUPS 27 Maret 2014, Perusahaan menunjuk Kantor Akuntan Publik (KAP) Purwantono, Suherman & Surja (Ernst & Young) yang bertindak sebagai auditor eksternal untuk melaksanakan audit atas laporan konfirmasi keuangan tahunan dan perhitungan tahunan Perusahaan tahun buku 2014, sebagaimana tercantum dalam surat No. RPC-4865/PSS/2014 tanggal 21 Pebruari 2014 dengan pendapat “wajar dalam semua hal yang material, posisi keuangan PT. Krakatau Steel (Persero) Tbk. tanggal 31 Desember 2013 dan hasil usaha, perubahan ekuitas serta arus kas untuk tahun yang berakhir pada tanggal tersebut sesuai dengan Standar Akuntansi Keuangan di Indonesia”.
Auditor eksternal tersebut terbebas dari pengaruh Dewan Komisaris, Direksi dan pihak-pihak yang berkepentingan
External Auditor
External auditors conduct financial audits to provide independent and objective opinion on the fairness, adherence to the principles and the suitability of the company’s financial statements by the applicable Indonesian Financial Accounting Standards and legislation. As in carrying out its duties, the external auditor has duties and responsibilities as follows: 1. Conduct financial statements audit of the company
and all accounting records and other supporting data to ensure compliance, fairness, and conformity with the Financial Accounting Standards and provide an opinion on the financial statements. 2. Deliver progress report periodically and/or at
any progress time, including information about significant deviations to the Internal Audit and the Audit Committee.
3. Publish the results of the audit report in a timely manner in accordance with the contract / agreement.
Appointment of External Auditor refers to the procurement process in accordance with the principles of Good Corporate Governance and the company’s Board of Commissioners’ proposal approved at the Annual Shareholder Meetings. As decided in the Shareholder Annual Meeting of March 27, 2014, the Company appointed Public Accounting Firm (KAP) Purwantono, Suherman & Surja (Ernst & Young) to act as an external auditor and perform an audit of the annual financial statements and calculations confirmation of financial year 2014, as stated in letter No. RPC-4865 / PSS / 2014 dated 21 February 2014 with an overall opinion of “reasonable in all material respects, the financial position of PT. Krakatau Steel (Persero) Tbk. December 31, 2013 and results of operations, changes in equity and cash flows for the year then ended in accordance with Financial Accounting Standards in Indonesia”. The external auditors are free from the influence of the Board of Commissioners, Board of Directors and