Selama tahun 2010 Komite Audit melakukan per- temuan rutin dengan Direksi, Tim Accounting dan Finance, Tim Audit Internal dan Akuntan Publik untuk memenuhi tanggung jawab kepengawasan- nya. Ini juga mencakup integritas Laporan Auditor Independen Perseroan, manajemen resiko dan pengendalian internal, pemenuhan persyaratan hukum dan perundang-undangan, kinerja akun- tan publik, kualii kasi dan independensi, serta kinerja fungsi audit internal. Kegiatan-kegiatan utama selama tahun ini adalah sebagai berikut :
Komite mengkaji Laporan Auditor Independen kuartalan dan tahunan yang diserahkan oleh Direksi, dan memeriksa laporan tahunan dan Lapo- ran Auditor Independen sebelum dipublikasikan
KAP Purwantono, Suherman & Surja (Ernst & Young) mendiskusikan dengan Komite Audit men- genai lingkup dan hasil audit Laporan Auditor Independen tahunan, dengan menggarisbawahi beberapa permasalahan penting yang telah diba- has bersama manajemen. Laporan-laporan mer- eka mencakup permasalahan akuntansi, tata kelola dan pengendalian dan pengembangan akuntansi. 1. Laporan Keuangan
2. Audit Laporan Keuangan Tahunan
During the year 2010 the Audit Committee meet regularly with the Board of Directors, Team Ac- counting and Finance, Internal Audit Team and the Public Accountant to fuli ll the control respon- sibilities. It also includes the integrity of the Com- pany’s Independent Auditor’s Report, risk manage- ment and internal control, compliance with legal requirements and legislation, public accounting performance, qualii cations and independence, and the performance of the internal audit function. The main activities during this year are as follows:
Independent Auditor’s review committee quarterly and annual reports submitted by the Board of Di- rectors, and examine the annual report and the Independent Auditor’s Report before published. 1.Financial Statement
Public Accountant Purwantono, Suherman & Surja (Ernst & Young) discuss with the Audit Committee regarding the scope and results of the Independent Auditor’s Annual audit, by highlighting some impor- tant issues that have been discussed with manage- ment. Their reports covering accounting issues, gov- ernance and control and accounting development. 2.Annual Report Audit
Modern Internasional Annual Report 2010 I Modern Internasional Laporan Tahunan 2010 35
Komite mengkaji seluruh pendekatan yang di- lakukan oleh Perseroan mengenai pengelo- laan dan pengendalian resiko, serta proses manajemen resiko dan penyampaian kesim- pulan, khususnya mencakup hal-hal berikut :
Manajemen Resiko dan Pengendalian Internal Perusahaan
3.
Tingkat pengungkapan dalam pelaporan keuangan kuartalan;
Prinsip-prinsip dan keputusan-keputusan akuntansi yang diterapkan untuk mem- persiapkan Laporan Auditor Independen; Laporan akhir tahun oleh akuntan publik tentang status pengelolaan dan pengen- dalian resiko serta tindakan manajemen; Laporan Direksi tentang resiko dan penga- man bisnis, jaminan positif tentang pen- gendalian operasi, kebijakan korporasi, kepatuhan terhadap kebijakan Perseroan. Meneliti ruang lingkup dan kecukupan pemeriksaan, kewajaran biaya, kemandi- rian dan obyektii tas External Auditor.
Dalam melakukan pengawasan internal untuk memastikan efektii tas pengendalian internal pen- gelolaan operasional, Direksi Perseroan dibantu oleh Internal Audit. Hasil pemeriksaan dari Inter- nal Audit disampaikan kepada Direksi sebagai masukan dalam melakukan peningkatan efektivi- tas pengendalian internal yang diperlukan serta melakukan follow up atas implementasinya. Inter- nal Audit secara berkala melaksanakan fungsinya melalui pemeriksaan ke seluruh cabang dan de- partemen berdasarkan skala prioritas resiko. Se- cara garis besar, terdapat peningkatan terhadap pengendalian internal khususnya untuk cabang- INTERNAL AUDIT
cabang dan gerai – gerai Convenience Store 7-Eleven terlihat pada hasil audit 2010 yang se- makin baik dibanding tahun sebelumnya. In- ternal Audit juga memberikan laporan tiga bulanan kepada Komite Audit atas hasil audit disertai upaya perbaikannya. Setiap awal tahun Internal Audit menyusun program kerja yang dis- elaraskan dengan program kerja Komite Audit.
Kantor Akuntan Publik (KAP) yang memeriksa Laporan Auditor Independen Perseroan tahun buku 2010 adalah KAP Purwantono, Suherman & Surja (Ernts & Young). Sejak perseroan men- jadi perusahaan publik KAP ini telah mengau- dit Laporan Auditor Independen perusahaan se- lama 19 (sembilan belas) tahun berturut-turut. Penunjukan KAP tersebut berdasarkan RUPS tahunan yang diadakan pada Juni 2010 den- gan kriteria pemilihan yaitu harga, pengala- man audit di perusahaan terbuka dan BUMN serta berai liasi dengan KAP luar negeri. Proses audit tahun buku 2010 perseroan telah dilakukan sesuai dengan standar auditing yang berlaku dan KAP telah mengeluarkan pendapat wajar tanpa pengecualian sesuai dengan Laporan No.RPC-786/PSS/2011 tertanggal 25 Maret 2011. AKUNTAN PUBLIK
I Laporan Komite Audit I Audit Commitee Activity Report I
The Committee examines all approach tak- en by the Company regarding the manage- ment and risk control and delivery of the con- clusions, in particular include the following: 3. Risk Management and Internal Control
of the Company.
The level of disclosure in quarterly i nancial reporting
The principles and accounting decisions adopt- ed to prepare the Independent Auditor’s Report Final annual report by public accountant of er risk management and controls by manage- ment
Board of Directors report on business risks, positive guarantee on operation control, corporate policies, and level of compliance to Company’s Articles of Association.
Examine scopes and eligibility of the assess- ment, costs, independency, and the objectiv- ity, of External Auditor
In conducting internal controls to ensure the ef ectiveness of internal control operational management, the Board of Directors is assist- ed by Internal Audit. The assessment of Inter- nal Audit submitted to the Board as input for enhancing the ef ectiveness of internal con- trol as well as follow up of its implementation. Internal Audit periodically carry out its func- tions through an examination into all branch- es and departments based on risk priorities. Broadly speaking, there are improvements to internal controls, particularly for branches and Convenience Stores 7-Eleven seen in the 2010 audit results better than the previous year. Internal Audit also provides quarterly reports to the Audit Committee together with its im- provement. Beginning of each year the Inter- nal Audit work program that is aligned with the work program of the Audit Committee. INTERNAL AUDIT
Public Accounting Firm, which examined the Independent Auditors’ Report the company i s- cal year 2010 is Public Accountant Purwantono, Suherman & Surja (Ernts & Young). Since the com- pany became a public company,this Public Ac- countant has audited the company’s Independent Auditor’s Report for 19 (nineteen) years in a row. The appointment of Public Accountant was based on AGM of shareholders held in June 2010 with the selection criteria such as price, experi- ence in auditing public companies and state- owned and foreign-affi liated accounting i rm. The process of auditing the i nancial year 2010 of the company has performed in accordance with ap- plicable auditing standards and Public Accountant has issued an unqualii ed opinion in accordance with No.RPC-786/PSS/2011 report dated March 25, 2011 PUBLIC ACCOUNTANT
Jakarta, 30 Desember 2010 KOMITE AUDIT
Jakarta, 30 December 2010 AUDIT COMMITTEE
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