Highlights
Management Report
Ikhtisar Utama
Laporan Manajemen
138
Laporan Tahunan
2018
Annual Report
Sepanjang 2018, berbagai pelatihan dan
round
table discussion
telah diikuti oleh Kepala Unit
Audit Internal di The Institute of Internal Auditor
Indonesia (IIA Indonesia) mengenai audit antara
lain; International Professional Practice Framework
and Standars (IPPF 2017), Integrated Reporting,
Providing Assurance Through Continuous Auditing
and Protecting and Enhancing Organization Values
in Disruptive Innovation Era.
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 bertanggung jawab
secara langsung dan independen kepada
Direktur Utama Perseroan.
Adapun tugas dan tanggung jawab Audit Internal
Perseroan adalah sebagai berikut:
1.
Menyusun strategi dan rencana kerja audit
serta rencana pengembangan kemampuan dan
keterampilan 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.
Throughout 2018, the Head of Internal Audit Unit
had participated in various training and round table
discussions at the Indonesian Institute of Internal
Auditors (IIA Indonesia) regarding audit aspects, among
others; International Professional Practice Framework
and Standars (IPPF 2017), Integrated Reporting,
Providing Assurance Through Continuous Auditing
and Protecting and Enhancing Organization Values in
Disruptive Innovation Era.
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.
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.
Pelatihan unit Audit Internal
Struktur dan Kedudukan
Unit Audit Internal
Uraian Tugas dan Tanggung jawab
Audit Internal
Internal Audit Unit Training
Internal Audit Unit Structure
and Position
Description of Internal Audit Duties
and Responsibilities
