Tata Kelola Perusahaan
Good Corporate Governance
PTVokselElectricTbk
LaporanTahunan 2017AnnualReport
112
discussion di The Institute of Internal Auditor Indonesia
(IIA Indonesia) mengenai audit antara lain; International
Profesional Practice Framework and Standars (IPPF
2017), Integrated Reporting, Providing Assurance Trough
Continuous Auditing and Protecting and Enhancing
Organization Values in Disruptive Innovation Era.
Struktur dan Kedudukan Unit Audit Internal
Struktur Unit Audit Internal Perseroan berdasarkan
Piagam Audit Internal adalah sebagai berikut:
• Unit Audit Internal secara struktural dipimpin oleh
Kepala Unit Audit Internal
• Kepala Unit Audit Internal ditunjuk dan diberhentikan
secara langsung oleh Direktur Utama Perseroan
setelah disetujui oleh Komisaris.
• Kepala Unit Audit Internal bertanggungjawab secara
langsung dan independen kepada Direktur Utama
Perseroan.
Uraian Tugas dan Tanggung Jawab Audit Internal
Adapun tugas dan tanggung jawab Audit Internal
Perseroan adalah sebagai berikut:
1.
Menyusun strategi dan rencana kerja audit serta
rencanapengembangankemampuandanketrampilan
auditor berdasarkan risk based audit sejalan dengan
pencapaian visi, misi dan strategi 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 melaporkan/
merekomendasikan 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 untuk mengevaluasi 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.
discussions at the Indonesian Institute of Internal
Auditors (IIA Indonesia) regarding audit aspects, among
others; International Profesional Practice Framework
and Standars (IPPF 2017), Integrated Reporting, Providing
Assurance Trough Continuous Auditing and Protecting and
Enhancing Organization Values in Disruptive Innovation
Era.
Internal Audit Unit Structure and Position
The structure of the Company’s Internal Audit Unit based
on Internal Audit Charter is as follows:
• Internal Audit Unit is structurally headed by the Head
of Internal Audit Unit
• Head of Internal Audit Unit is directly appointed and
dismissed by the Company’s President Director as
approved by the Commissioner.
• Head of Internal Audit Unit is responsible directly and
independently to the Company’s President Director.
DescriptionofInternalAuditDutyandResponsibility
Duty and Responsibility of Internal Auditor in the Company
are as follows:
1.
Developing an audit strategy and audit work plan
and development planning of skill and abilities of
auditor based on risk based audit in line with the
achievement of the vision, mission and strategy of
the company in general.
2.
Planning, implementing, directing, and reporting the
audit activities realization(operational, compliance
and fraud) to the Management with copies to the
other Directors in accordance with the level of
information.
3.
Reporting important matters related to the internal
control process, including reporting the possibility to
make improvements to the process.
4.
Monitoring and checking the follow-up on the results
of internal and external audit.
5.
Coordinating the activities of the Internal Audit Unit
with otherwork units in PTVoksel Electric Tbk and the
External auditor based assignment management.
6.
Providing assistance in the form of input in the
improvement of systems, procedures and policies
that needed for the achievement of efficiency and
effectiveness of internal control activities and
thus aligned with the mission and objectives and
strategies of the company.
7.
Preparingandupdatingtheaudit qualitydevelopment
program and human resources development to
evaluate the quality of the audit activities of the audit
team in order to maintain the quality and produce
professional auditors
8.
Carrying out the administration to support the
orderly administration and reporting of internal audit
activities.
