Annual Report 2015 - PT Voksel Electric Tbk.
Tata Kelola Perusahaan yang Baik - Good Corporate Governance
56
Perseroan secara umum.
2. Merencanakan, melaksanakan, mengarahkan, dan
melaporkan realisasi kegiatan audit (operasional,
compliance dan fraud) kepada Manajemen dengan
tembusan kepada Direktur lain sesuai dengan
tingkatan informasi.
3. Melaporkan hal-hal penting berkaitan dengan proses
pengendalian internal, termasuk kemungkinan untuk
melakukan peningkatan pada proses tersebut.
4. Melakukan pemantauan dan pengecekan terhadap
pelaksanaan tindak lanjut atas hasil audit internal
maupun eksternal.
5. Melakukan koordinasi kegiatan Unit Audit Internal
dengan unit-unit kerja lain di PT Voksel Electric Tbk.
dan pihak auditor eksternal berdasarkan penugasan
manajemen.
6. Memberikan bantuan berupa masukan dalam
penyempurnaan sistem, prosedur dan kebijakan yang
diperlukan bagi tercapainya efisiensi dan keefektifan
kegiatan dan pengendalian internal sehingga selaras
dengan misi dan tujuan serta strategi Perseroan.
7. Menyusun dan memperbaharui program audit quality
development dan pengembangan sumber daya
manusia untukmengevaluasi mutu kegiatan audit dari
tim audit guna menjaga kualitasnya dan
menghasilkan auditor yang profesional.
8. Menyelenggarakan administrasi untuk mendukung
tertib administrasi dan pelaporan kegiatan Audit
Internal.
Pelaksanaan Tugas Unit Audit Internal
Unit Audit Internal bekerja berdasarkan rencana audit
tahunan yang telah mendapat persetujuan oleh Direktur
Utama dan Ketua Komite Audit, sesuai dengan Piagam
Audit Internal. Untuk meningkatkan efisiensi dan
efektivitas, unit audit internal dalam menjalankan
fungsinya telah melakukan audit berdasarkan risiko (risk
based audit) dan berkonsentrasi pada transaksi material
yang mengandung risiko potensial.
Selama tahun 2015 Unit Audit Internal telah
menyelesaikan penugasan audit terhadap beberapa
department dalam Perseroan. Dalam pelaksanaan
penugasan tersebut unit audit internal didukung dengan
metode-metode sistematik, baik itu dalam penugasan
pemeriksaan secara regular maupun khusus. Tujuan
penugasan lebih dititikberatkan pada pengujian
pengendalian internal, selain itu juga dalam rangka
menanamkan kesadaran akan perlunya pengendalian
internal pada Perseroan. Dengan pelaksanaan audit
tersebut, Perseroan yakin bahwa seluruh kinerja
Perseroan
dapat
terus
dipertahankan
dan
dikembangkan. Unit Audit Internal juga menghadiri
vision, mission and general strategy of the Company.
2. Plan, perform, direct and report the realization of audit
activity (operational, compliance and fraud) to the
Management c.c. to related Directors according to the
information stage.
3. Report important matters related to internal control
process including report/recommend the possibility to
improve the process.improve the process.
4. Monitor and check the follow up action of internal and
external audit result.
5. Coordinate Internal Audit Unit activity with other units
in the Company and also external auditor based on
task from the Management.
6. Give suggestions for the improvement of system,
procedure, and policy to achieve efficiency and
effectiveness of the activity and internal monitoring in
line with the Company’s mission, objective and
strategy.
7. Prepare and update ”Audit Quality Development”
program and human resource development to
evaluate the quality of audit activity from audit team to
maintain its quality and produce professional auditor.
8. Perform administration to support orderly
administration and report Internal Audit activity.
Internal Audit Unit Performance
Internal Audit Unit of work based on an annual audit plan
which has been approved by the Director and the Head of
Audit Committee, in accordance with the Internal Audit
Charter. To improve efficiency and effectiveness, internal
audit units in carrying out its functions have been
conducting audits based on risk (risk based audit) and
concentrate on material transactions that contain
potential risks.
During the year 2015 the Internal Audit Unit has
completed the audit assignment to some department in
the Company. In the implementation of the assignment of
the internal audit unit is supported by systematic
methods, both in the assignment of regular or special
examination. The purpose of the assignment is more
focused on the testing of internal control, it is also in
order to instill awareness of the need for internal control
in the Company. With implementation of the audit, the
Company believes that all of the Company's performance
can be maintained and developed. Internal Audit Unit also
attended several meetings with the Audit Committee to
report on the results of the various activities and
