TATA KELOLA PERUSAHAAN
CORPORATE GOVERNANCE
Tanggung Jawab Sosial Perusahaan
Corporate Social Responsibility
145
PT Voksel Electric Tbk.
Annual Report 2020
Analisis dan Pembahasan Manajemen
Management Discussion
and Analysis
SISTEMPENGENDALIAN INTERNAL
INTERNAL CONTROL SYSTEM
Sistem pengendalian internal diimplementasikan guna
meningkatkan pelaksanaan operasional yang efektif dan
efisien, serta terlindungi dari berbagai macam
fraud
. Dalam
sistem pengendalian internal, Direksi dan manajemen telah
menetapkan kebijakan dan prosedur terkait pengendalian
operasional, laporan keuangan, serta kepatuhan pada
peraturan yang berlaku.
Elemen-elemen pengendalian internal yang diterapkan
Perseroan, yaitu:
• Lingkungan Pengendali, di mana Perseroan senantiasa
berupaya untuk menciptakan budaya dan lingkungan
kerja, serta perilaku yang mendukung Nilai-Nilai Dasar
dan Kode Etik Perseroan.
• Penilaian Risiko, di mana Perseroan mengidentifikasi
risiko, mengukur, dan mengelola risiko yang berpotensi
menghambat dalam pencapaian target serta visi dan
misi Perseroan.
• Aktivitas Pengendalian, di mana Perseroan menetapkan
kebijakan dan prosedur yang berperan sebagai pedoman
atau panduan kegiatan operasional, sistem, teknologi,
pelaporan keuangan, serta kepatuhan.
• Informasi dan Komunikasi, di mana Perseroan
menerapkan sistem informasi terintegrasi untuk
mendukung kegiatan operasional, pelaporan keuangan,
pelaporan manajemen, dan pelaporan eksternal.
• Pemantauan/
monitoring
, di mana Perseroan melalui
Unit Audit Internal melakukan pengujian atau efektivitas
sistem pengendalian internal dan memantau tindakan
perbaikan atas kelemahan sistem pengendalian yang
teridentifikasi.
Internal control system is implemented in order to improve
the effectiveness and efficiency of operational activities, as
well as to avoid various types of fraud. In the internal control,
the Board of Directors and the management has determined
the policies and procedures related to operational control,
financial reporting, as well as compliance towards prevailing
regulations.
The elements of internal controls implemented by the
Company are:
• Environmental Control, where the Company constantly
develop its culture and working environment, as well
as behavior that supports the Core Values and Code of
Conduct of the Company.
• Risk Assessment, where the Company identifies risk,
measures and manages risk that have the potential to
hamper the achievement of target and vision mission of
the Company.
• Activity Control , where the Company determines policies
and procedures as a guideline for operational activities,
system, technology, financial reporting and compliance.
• Information and Communication, where the Company
implements integrated information system to support
operational activities, financial report, management
report and external report.
• Surveilance/monitoring, where the Company through
Internal Audit Unit, testing the effectiveness of internal
control system and monitor improvement measures on
the identified system flaws.
Tinjauan atas Efektivitas Sistem Pengendalian Internal 2020
Evaluation on the Effectiveness of Internal Control System in 2020
Unit Audit Internal secara berkala melakukan evaluasi
terhadap
efektivitas
pengendalian
internal
terkait
penerapan kebijakan, prosedur, pengawasan internal, serta
manajemen risiko pada semua level. Hal tersebut dilakukan
untuk memastikan bahwa kegiatan operasional Perseroan
telah sesuai dengan kebijakan dan prosedur internal, serta
ketentuan peraturan perundang-undangan yang berlaku.
Manajementerusmelakukanperbaikandanpenyempurnaan
sistempengendalian internal berdasarkan hasil dari evaluasi
Unit Audit Internal terhadap pelaksanaan pengendalian
Internal Audit Unit periodically evaluates the effectiveness
of internal control related to the implementation of policies,
procedures, internal control, as well as risk management in
all levels. These are conducted in order to ensure that the
Company’s operational activities has been in accordance
with the internal policies and procedures, as well as the
prevailing law and regulations.
The management constantly improves and updates internal
control system based on the evaluation results of Internal
Audit Unit on the implementation of internal control. In 2020,
