Internal Audit
STRUKTUR INTERNAL AUDIT
Pembentukan Fungsi Internal Audit mengacu pada Peraturan Menteri Negara Badan Usaha Milik Negara (BUMN) No: PER-01/MBU/2011 tentang Penerapan Tata Kelola Perusahaan yang Baik Pada BUMN.
INTERNAL AUDIT STRUCTURE
Establishment of Internal Audit Function refers to Regulation of State Minister for State Owned Enterprises (SOEs) No: PER-01/MBU/2011 on Implementation of Good Corporate Governance at SOEs.
Hasil evaluasi atas pengendalian perusahaan diinformasikan dan dikomunikasikan oleh Auditor eksternal dan Auditor internal. Auditor internal mengkomunikasikan aktivitas audit atas pengendalian internal atas suatu unit atau aktivitas tertentu dalam laporan bulanan yang disampaikan kepada Direksi dan Komisaris, sedangkan auditor eksternal selama proses audit berlangsung, menyampaikan laporan efektivitas pengendalian internal dan menyampaikan Internal Control Memorandum (ICM) pada akhir masa penugasan. Selain itu pula auditor eksternal dapat juga melakukan audit atas kepatuhan perusahaan terhadap peraturan perundang- undangan dan pengendalian internal yang berlaku.
Hasil evaluasi atas pelaksanaan sistem pengendalian internal menjadi salah satu dasar evaluasi manajemen terhadap pengembangan SPI, termasuk menentukan perbaikan dan penyempurnaan sistem ataupun kebijakan yang lebih efektif untuk menjalankan kegiatan operasional Perusahaan.
The results of the evaluation on the company’s controlling are informed and communicated by external and internal auditors. Internal auditor communicates audit activities on the internal control over a particular unit or activity in monthly report submitted to the Board of Directors and Commissioners, while external auditor during the audit, submits the report on internal control effectiveness and submits ICM (Internal Control Memorandum) at the end of the assignment period. In addition, the external auditor may also audit the company’s compliance with applicable laws and regulations as well as internal control regulations.
Evaluation results on the internal control system implementation are used as one of basis for management evaluation of the SPI development, including determining repair and improvement of system or more effective policies for the Company’s operating activities.
9 Ketidaksesuaian Ketentuan yang diatur dalam TKO dan TKI Pengadaan Barang dan Jasa Fungsi Laboratorium dengan Ketentuan Pedoman Pengadaan Barang dan Jasa yang Berlaku di PT Pertamina Lubricants | Unsynchronized provisions set out in Organizational Work Procedure (TKO) and Individual Work Procedure (TKI) of Laboratory Function’s Goods and Services Procurement under applicable Terms and Conditions at PT Pertamina Lubricants
Rekomendasi kepada Fungsi Corporate Development dan Fungsi Distribution agar membuat usulan pencabutan TKO dan TKI yang dimaksud kepada Management Representative yang dijabat oleh Direktur Operasi | Recommendation to the Corporate Development Function and Distribution Function to propose for revocation of the TKO and TKI to the Management Representative held by the Director of Operations
Fungsi Corporate Development
| Corporate Development Function
10 Pengupahan Tenaga Kerja Jasa Penunjang (TKJP) Di Lingkungan PT Pertamina Lubricants Belum Sepenuhnya Mengacu Pada Ketentuan Pengupahan Yang Berlaku di PT Pertamina Lubricants | Remuneration system of Support Service Worker (TKJP) within PT Pertamina Lubricants has not fully referred to applicable provisions at PT Pertamina Lubricants
Rekomendasi kepada Fungsi Human Resources agar mengupayakan penetapan standard pengupahan TKJP menggunakan hanya satu acuan (SK Dirut PTPL) | Recommendation to the Human Resources Function to seek the establishment of standard remuneration for TKJP using only one reference (Decree of PTPL President Director)
Fungsi HR Development | HR Development Function
KEDUDUKAN AUDIT INTERNAL DALAM STRUKTUR PERUSAHAAN Internal Audit Position in the Organizational Structure
Direktur Utama Gigih Wahyu Hari Irianto
$IJFG*OUFSOBM"VEJU Wildan Perawira Hutama
Auditor Haryo Bawono Internal Audit dipimpin oleh Chief Internal Audit serta
bertanggung jawab kepada Presiden Direktur. Chief Internal Audit diangkat dan diberhentikan oleh Direktur Utama atas persetujuan Dewan Komisaris.
Internal Audit mempunyai fungsi memberikan pandangan secara independen (katalisator) mengenai kondisi pengendalian internal, pengelolaan risiko, dan proses tata kelola perusahaan yang dilaksanakan PT Pertamina Lubricants. Internal Audit juga diharapkan dapat memberikan masukan ataupun rekomendasi perbaikan yang berguna bagi Perusahaan melalui kegiatan audit assurance and consulting.
Fungsi Internal Audit juga berperan sebagai katalisator dalam membantu manajemen terkait pengelolaan risiko, pengendalian intern dan tata kelola Perusahaan. Di samping Internal Audit, pelaksanaan audit juga dapat dilaksanakan oleh pihak eksternal.
KEANGGOTAAN INTERNAL AUDIT
Struktur organisasi internal audit saat ini terdiridari Chief Internal Audit dan 2 (dua) Manager, 1 (satu) Auditor dan 1 (satu) Junior Auditor. Namun, posisi per 31 Desember 2015, jumlah pegawai 3 (tiga) orang terdiri dari 1 (satu) Chief Internal Audit dan 1 (satu) Auditor dan 1 (satu)
Junior Auditor.
Internal Audit is headed by the Chief Internal Audit and is under the supervision of President Director. Chief Internal Audit is appointed and dismissed by the President Director with the approval of the Board of Commissioners.
Internal Audit has the function of providing independent views (catalyst) on the condition of internal control, risk management and corporate governance process implemented by PT Pertamina Lubricants. Internal Audit is also expected to provide input or recommendations for improvements to the Company through the audit assurance and consulting activities.
The Internal Audit function also acts as a catalyst in helping the management on risk management, internal control and corporate governance. In addition to the Internal Audit, the audit can be performed by an external party.
INTERNAL AUDIT MEMBERSHIP
The organizational structure of internal audit currently consists of Chief Internal Audit and 2 (two) Managers, 1 (one) auditor and 1 (one) Junior Auditor. However, as of December 31, 2015, the composition comprised 3 (three) employees, consisting of 1 (one) Chief Internal Audit, 1 (one) Auditor and 1 (one) Junior Auditor.
PROGRAM SEMINAR/PELATIHAN AUDITOR Seminar/Auditor Training Program Nama Kegiatan
Activity Name
Waktu dan Tempat Pelaksanaan
%BUFBOE1MBDFPG"DUJWJUZ Sharing Session dengan tema “Continuous Audit: Mengelola Early Warning System dalam
Pelaksanaan Internal Audit” yang diselenggarakan oleh Forum Komunikasi Satuan Pengawasan Intern (FKSPI) Komisariat Energi Sumber Daya Mineral (ESDM)
Sharing Session dengan tema “Continuous Audit: Mengelola Early Warning System dalam Pelaksanaan Internal Audit” yang diselenggarakan oleh Forum Komunikasi Satuan Pengawasan Intern (FKSPI) Komisariat Energi Sumber Daya Mineral (ESDM)
Anyer, 06-07 Agustus 2015
National Conference Institute of Auditor internal (IIA) dengan tema “Heritage of Cultures:
Profession that Brings Value” yang diselenggarakanoleh IIA Indonesia
National Conference Institute of Auditor internal (IIA) dengan tema “Heritage of Cultures:
Profession that Brings Value” yang diselenggarakanoleh IIA Indonesia
Yogyakarta, 19-20 Agustus 2015
PIAGAM INTERNAL AUDIT
Dalam melaksanakan tugas dan tanggung jawabnya, Internal Audit mengacu kepada Piagam Audit Internal (Audit Charter) sebagai pedoman dasar. Audit Charter memuat:
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INTERNAL AUDIT CHARTER
In carrying out its duties and responsibilities, the Internal Audit Unit refers to Audit Charteras basic guidelines. The Audit Charter includes:
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t "VUIPSJUZBOE3FTQPOTJCJMJUZPG*OUFSOBM"VEJU KOMPETENSI AUDITOR
Perusahaan mendorong para auditor untuk terus meningkatkan pengetahuan dan kompetensi auditor.
Sampai dengan akhir tahun 2015, para auditor telah memiliki beberapa sertifikasi, baik yang bersifat nasional maupun internasional.
AUDITOR COMPETENCE
The Company encourages the auditors to continue to improve their knowledge and competencies. As of the end of 2015, the auditors have had both national and international certifications.
SERTIFIKASI AUDITOR Auditor Certification Jenis Sertifikasi Certification
Jumlah Auditor /VNCFSPG"VEJUPST
Keterangan Description Qualified Auditor internal (QIA), tanggal 13 Mei 2008/ National Qualified Auditor internal
Qualified Auditor internal (QIA), On May 13, 2008/ National Qualified Auditor internal
3 Nasional
Certified Fraud Examiners (CFE), tanggal 5 Agustus 2009/ Association of Certified Fraud Examiners
Certified Fraud Examiners (CFE), on August 5, 2009/ Association of Certified Fraud Examiners
1 Internasional
Selama tahun 2015 Perusahaan juga menyertakan para auditor dalam berbagai pelatihan. Secara keseluruhan ada 2 kegiatan pelatihan yang diikuti oleh Auditor, termasuk pelaksanaan sertifikasi profesi.
During 2015 the Company also included the auditors in various training programs. There were two training programs participated by Auditors, including the implementation of professional certification.
RUANG LINGKUP PENUGASAN
Ruang lingkup penugasan Internal Audit mencakup semua area, kegiatan operasional, dan bisnis perusahaan beserta anak perusahaan dan afiliasinya, dalam rangka menilai manajemen risiko, kecukupan pengendalian internal, dan tata kelola perusahaan dengan meyakini hal-hal sebagai berikut:
1. Risiko diidentifikasi dan dikelola secara memadai 2. Kualitas pengendalian internal selalu diperbaiki secara
berkesinambungan
3. Interaksi dengan berbagai unit kerja dan pihak eksternal terlaksana secara akuntabel dan berada dalam koridor tata kelola yang berlaku
4. Tindakan pekerja telah mematuhi kebijakan, standar, prosedur, dan hukum yang berlaku
5. Informasi finansial, manajerial, dan operasional yang signifikan telah tersedia secara akurat, dapat diandalkan, dan tepat waktu
6. Sumber daya diperoleh secara ekonomis, digunakan secara efisien, dan dilindungi secara memadai
7. Program, rencana kerja, dan tujuan tercapai secara efektif
8. Regulasi yang mempunyai pengaruh signifikan pada perusahaan telah diidentifikasi dan dikelola secara memadai
TANGGUNG JAWAB INTERNAL AUDIT
1. Mengelola kegiatan pengawasan melalui kegiatan assurance dan consulting di seluruh unit kerja di perusahaan
2. Melaksanakan kegiatan consulting atas dasar permintaan manajemen dalam rangka pencapaian tujuan perusahaan tanpa mengambil alih tanggung jawab manajemen
3. Melakukan koordinasi pengawasan dengan Internal Audit anak perusahaan dan afiliasi perusahaan
4. Melaporkan hasil pengawasan yang mencakup manajemen risiko, pengendalian intern dan tata kelola perusahaan termasuk pelaporan isu-isu signifikan serta memberikan rekomendasi perbaikan
5. Mengkoordinasikan pelaksanaan tindak lanjut hasil audit eksternal dengan unit-unit kerja di perusahaan 6. Melakukan koordinasi kegiatan pengawasan dengan
auditor eksternal
7. Mengelola kegiatan evaluasi mutu kegiatan pengawasan internal
8. Mengelola penugasan lain yang diamanatkan oleh Direksi, Dewan Komisaris, atau Komite Audit
SCOPE OF ASSIGNMENT
The scope of Internal Audit assignment covers all areas, operations, and business of the company and long with subsidiaries and affiliates, in order to assess risk management, adequacy of internal controls, and corporate governance to ascertain the following matters:
1. Risks are identified and managed adequately 2. Quality of internal control is continuously improved
3. Interaction with various work units and external parties is implemented accountably and in the applicable governance corridor
4. Employee conduct has complied with policies, standards, procedures, and applicable laws
5. Significant financial, managerial, and operational information has been provided in accurate, reliable, and timely manner
6. Resources are acquired economically, used efficiently and protected adequately
7. Program, work plans, and objectives are achieved effectively
8. Regulation which has significant effect on the company has been identified and managed properly
INTERNAL AUDIT RESPONSIBILITIES
1. Manage the supervision through assurance and consulting activities at all work units in the company
2. Carry out consulting activities upon management request in order to achieve the company’s goals without taking over management responsibilities
3. Coordinate supervision with the Internal Audit of subsidiaries and affiliated companies
4. Report the results of supervision that cover risk management, internal control and corporate governance, including significant issues reporting and recommendations for improvements
5. Coordinate the follow-up actions of the external audit results with the work units in the company
6. Coordinate supervision activities with external audit
7. Manage evaluation activities of the quality of internal control activities
8. Manage other assignments mandated by the Board of Directors, the Board of Commisisoners, or the Audit Committee
AUTHORITY OF INTERNAL AUDIT
In performing its duties, Internal Audit has the authority to:
1. Determine the supervision activities in all areas, operational activities, and business of the company 2. Have unrestricted access to all data, documents,
functions, activities, employees and other resources of the company
3. Manage the coordination and supervision activities of subsidiaries and affiliates according to the Charter of Corporate Relations between the company and subsidiaries
4. Determine the investigative activities of the problems that can result in the company’s losses. The responsibility to conduct such an investigation is limited up to the disclosure and reporting to the management of the company
5. Establish and manage the cost budget and annual supervision work plan
6. Establish and manage strategy, planning, and implementation of supervision information system 7. Gain the support of all employees who are part of the
audit object, and other support services from both inside and outside the company
8. Obtain cooperation and service from specialists or experts from within the and outside the company or on the fields that are being audited
9. Gain the support in the form of the implementation of follow-up action of supervision result recommendations that has been agreed effectively and timely by management and the concerned employees
IMPLEMENTATION OF INTERNAL AUDIT
In accordance with its Vision and Mission, Internal Audit has the duties to safeguard the company in order to become a world-class national lubricant company and participate in the capabilities development of human resources of the company.
WEWENANG INTERNAL AUDIT
Dalam menjalankan tugasnya, Internal Audit memiliki kewenangan untuk:
1. Menentukan kegiatan pengawasan pada semua area, kegiatan operasional, dan bisnis perusahaan
2. Memiliki akses tidak terbatas atas semua data, dokumen, fungsi, kegiatan, pekerja, serta sumber daya perusahaan lainnya
3. Mengelola kegiatan koordinasi dan pengawasan atas anak perusahaan dan afiliasi sesuai Piagam Hubungan Korporasi antara perusahaan dengan anak perusahaan
4. Menentukan kegiatan investigasi terhadap masalah yang dapat menimbulkan kerugian bagi perusahaan.
Tanggung jawab untuk melakukan investigasi tersebut terbatas sampai dengan pengungkapan dan pelaporan kepada manajemen perusahaan
5. Menetapkan dan mengelola rencana anggaran biaya, dan rencana kerja pengawasan tahunan
6. Menetapkan dan mengelola strategi, perencanaan, dan implementasi sistem informasi pengawasan
7. Mendapatkan dukungan dari semua pekerja yang menjadi bagian dari obyek audit, dan jasa bantuan lainnya baik dari dalam maupun luar perusahaan 8. Mendapatkan kerjasama dan layanan spesialis atau
pakar yang berasal dari dalam perusahaan dan atau luar perusahaan tentang bidang yang sedang diaudit 9. Mendapatkan dukungan berupa pelaksanaan
tindak lanjut dari rekomendasi hasil pengawasan yang disepakati secara efektif dan tepat waktu oleh manajemen dan pekerja terkait
PELAKSANAAN KEGIATAN AUDIT INTERNAL
Sesuai dengan Visi dan Misinya, Internal Audit memiliki tugas melakukan pengawalan terhadap perusahaan dalam rangka menjadi perusahaan pelumas nasional kelas dunia dan berperan serta dalam pengembangan kapabilitas sumber daya manusia perusahaan.
Laporan Hasil Audit disampaikan langsung kepada Direktur Utama dan pihak yang diaudit (auditee). Laporan aktivitas Internal Audit dibuat setiap bulan dan disampaikan kepada Direktur Utama sebagai bentuk pertanggungjawaban hasil aktivitas dari Internal Audit, serta kepada Komite Audit.
Audit Report is submitted directly to the President Director and the auditee. Internal Audit activity report is prepared monthly and submitted to the President Director as a form of accountability on the Internal Audit activity results, as well as to the Audit Committee.
No Pelaksanaan Implementation
Jumlah Objek Penugasan /VNCFSPG Assignment Object
Keterangan Description
1 a. Audit PKPT (Program Kerja Pengawasan Tahunan) a. PKPT (Annual
Supervision Work Plan) Audit
3 1. Evaluasi atas Rencana Pengelolaan Amaco Pasca Akuisisi
2. Audit Implementasi Quality Safety Health Environment (QHSE) di Distribution Supply Point dan Production Unit
3. Audit atas Pengadaan Barang dan Jasa serta Pengelolaan Investasi 1. Evaluation of the Post-Acquisition of Amaco Management Plan 2. Audit Implementation of Quality Safety Health Environment (QHSE) ats
Distribution Supply Point and Production Units
3. Audit on Procurement of Goods and Services, and Investment Management b. Audit Non PKPT
b. Non PKPT Audit
3 1. Evaluasi Pelaksanaan Proyek Pembangunan Terminal Pelumas Curah Batakan 2. Evaluasi Pelaksanaan Proyek Upgrading Production Unit Pelumas Jakarta 3. Evaluasi Pelaksanaan Proyek Penggantian Grease Plant di Production Unit Jakarta 1. Evaluation of Batakan Bulk Lubricant Terminal Development Project
2. Evaluation of Upgrading Project Implementation of Lubricant Production Unit Jakarta
3. Evaluation of Grease Plant Replacement Project Implementation at Production Unit Jakarta
2 Konsultasi
Consulting
37 1. Evaluasi nilai susut produk (losses).
2. Area of Improvement Pengelolaan Produk Titipan.
3. Area of Improvement Penanganan Limbah Produksi.
4. Area of Improvement Pengendalian Losses dan PID di Production Unit.
5. Improvement Mekanisme Pengelolaan Produk Pelumas milik gen di DSP.
6. Area of Improvement Proses Pencapaian Penjualan Domestik di Desember 2015.
7. Pengawalan terhadap Implementasi User Purchase di PT Pertamina Lubricants.
8. Pengawalan atas Proses Pelepasan Limbah Drum Bekas dan Minyak Kotor 1. Evaluation of the depreciation value of product (losses).
2. Area of Improvement of Deposit Product Management.
3. Area of Improvement for Production Waste Management.
4. Area of Improvement for Losses and PID Control at Production Units.
5. Improvement of Lubricant Product Management Mechanism at DSP.
6. Area of Improvement for Domestic Sales Achievement Process in December 2015.
7. Safeguard the User Purchase Implementation of PT Pertamina Lubricants.
8. Safeguard on Waste Disposal Process of Used Drum and Sludge Oil