Review and Clarification on Financial Information

1. Review and Clarification on Financial Information

Review on the financial information that will be issued by the Company to the public and/or authorities, among others are financial statements, projections, and other reports relating to the Company’s financial information. Review and clarification in order to ensure the financial information, that will be published by the Company, is accurate, reliable, and trustworthy, and through:

a. Review on the examination results of the independent auditor and/or internal auditors;

b. Clarification on the preparation process of financial information that will be published;

c. To ensure that there has been a satisfactory evaluation procedure on the important information issued by the Company;

d. Review complaints (if any) relating to the Company’s accounting and financial reporting process;

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e. Review and provide advice to the Board of Komisaris terkait dengan adanya potensi benturan

e. Menelaah dan memberikan saran kepada Dewan

Commissioners in relation to the potential conflict of kepentingan Perusahaan.

interests of the Company.

- Memastikan konsep Laporan Keuangan auditan - Ensuring that the concept of the audited financial diterima sepuluh hari sebelum diterbitkan atau

statements received in ten days before it is seminggu sebelum dibahas dalam rapat untuk

published or a week before it discussed in the direviu oleh Komite Audit.

meeting to be reviewed by the Audit Committee. - Komite Audit dapat mengusulkan pemutusan

- The Audit Committee may propose to the BOC hubungan kerja dengan auditor independen

regarding the termination of employment with kepada Dewan Komisaris jika terdapat indikasi

the independent auditor if there are strong kuat bahwa independensi auditor dapat

indications that the independence of the auditor terganggu atau terbukti bahwa auditor tidak

may be interrupted or proved that the auditor did melakukan pemeriksaan sesuai dengan standar

not perform in accordance with the standard of pemeriksaan akuntan publik.

public accountant examination.

2. Selection, Appointment and Supervision of the Work of Auditor Independen

2. Seleksi, Penunjukan, dan Pengawasan Pekerjaan

Independent Auditor

Dalam rangka audit umum ( general audit) atas Laporan Relating to the general audit to the Financial Statements Keuangan Perusahaan, Komite Audit berperan untuk

of the Company, the Audit Committee role is to carry out: melaksanakan:

a. Selection and Appointment of the Independent

a. Seleksi dan Penunjukan Auditor Independen

Auditor

- Komite Audit mereviu hasil seleksi dari - The Audit Committee reviews the selection manajemen dan merekomendasikan calon

results from the management and recommends auditor independen yang akan mengaudit

candidates of the independent auditor, who Laporan Keuangan Perusahaan kepada Dewan

will run the audit on the Company’s Financial Komisaris;

Statements, to the Board of Commissioners. - Dalam proses seleksi auditor independen,Komite

- In the process of independent auditor selection, Audit harus mengacu pada ketentuan-ketentuan

the Audit Committee should refer to the provisions mengenai legalitas, kompetensi, penugasan, fee

on the legality, competency, assignment, fees and dan independensi akuntan publik.

independence of the public accountant.

b. Supervision of the Work of the Independent Auditor - Mereviu Audit Planning dan kecukupan program

b. Pengawasan Pekerjaan Auditor Independen

- Review the Audit Planning and the adequacy of the audit serta memantau pelaksanaan audit

audit program and monitor the implementation of lapangan;

the audit in the field.

- Komite memberikan pendapat independen dalam - Committees provides independent opinion in the hal terjadi perbedaan pendapat antara manajemen

event of disagreements between management dan auditor atas jasa yang diberikannya;

and the auditor on the services rendered. - Memastikan agar auditor independen

- Ensure that the independent auditor mengkomunikasikan hal-hal tersebut dibawah

communicates the followings:

ini, yaitu:

1) Level of the auditor’s responsibility on the

1) Tingkat tanggung jawab auditor terhadap internal control in the preparation of financial pengendalian intern dalam penyajian Laporan

statements;

Keuangan;

2) Changes in significant accounting policies;

2) Perubahan kebijakan akuntansi yang

3) Significant weakness in the design and signifikan;

implementation of internal control;

3) Kelemahan signifikan dalam desain dan penerapan pengendalian intern;

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4) Method of documenting, reporting and dari transaksi luar biasa yang signifikan

4) Metode pencatatan, pelaporan dan dampak

impact of extraordinary transactions that are terhadap Laporan Keuangan;

significant to the financial statements;

5) Fraud dan penyimpangan terhadap peraturan

5) Fraud and irregularities against the regulations perundang-undangan yang dilakukan oleh

performed by the management or employees manajemen atau karyawan yang berdampak

which resulted material misstatement in the salah saji material dalam Laporan Keuangan;

financial statements;

6) Koreksi audit yang signifikan;

6) Significant audit correction;

7) Prosedur yang dilaksanakan oleh auditor

7) Procedures performed by the auditor on the terhadap Laporan Tahunan yang berisi

Annual Report containing the audited financial Laporan Keuangan auditan;

statements;

8) Ketidaksepakatan dengan manajemen

8) Disagreement with the management tentang penerapan prinsip akuntansi,

regarding the application of accounting lingkup audit, pengungkapan dalam Laporan

principles, scope of the audit, the disclosure in Keuangan dan kata-kata yang digunakan

the Financial Statements and wordings used auditor dalam laporan auditnya;

by the Auditor in the audit report;

9) Konsultasi yang dilakukan manajemen

9) Consultation held by the management with dengan Kantor Akuntan Publik lain dan

other Public Accountant Firm and the auditor’s pendapat auditor terhadap masalah yang

opinion on the issue being consulted; dikonsultasikan tersebut;

10) Constraints in the audit implementation.

10) Hambatan dalam pelaksanaan audit. - Ensure that the draft of the audited financial - Memastikan konsep Laporan Keuangan auditan

statements is received ten days before it is diterima sepuluh hari sebelum diterbitkan atau

published or one week before it is discussed in a seminggu sebelum dibahas dalam rapat untuk

meeting for reviewed by the Audit Committee; direviu oleh Komite Audit;

- The Audit Committee can propose to the Board - Komite Audit dapat mengusulkan pemutusan

for termination of work relationship with hubungan kerja dengan auditor independen

independent auditor if there is a strong indication kepada Dewan Komisaris jika terdapat indikasi

that the independence of the auditor may be kuat bahwa independensi auditor dapat

interrupted or it is proven that the auditor does terganggu atau terbukti bahwa auditor tidak

not perform in accordance with the standards of melakukan pemeriksaan sesuai dengan standar

public accountant examination. pemeriksaan akuntan publik.

3. Evaluasi Efektivitas Pelaksanaan Fungsi Internal Audit

3. Evaluation on Effectiveness of Internal Audit Function

Komite Audit melakukan evaluasi terhadap efektivitas The Audit Committee conducts evaluation of the pelaksanaan tugas pokok dan fungsi dari Internal Auditor

effectiveness of the implementation of the duties and dilakukan antara lain melalui:

functions of the Internal Auditor through:

a. Reviu Internal Audit Charter dan Pedoman

a. Review on the Internal Audit Charter and Audit Pelaksanaan Audit (SOP Audit);

Guidelines (SOP of Audit);

b. Evaluasi program kerja tahunan dan pelaksanaannya;

b. Evaluation of the annual work program and its

c. Melakukan penelaahan atas pelaksanaan audit/

implementation;

pemeriksaan oleh Audit Internal dan melakukan

c. Conduct a review on the implementation of audit/ pembahasan laporan hasil audit yang penting/

examination by the Internal Audit and discuss the material termasuk audit pengadaan dan audit Anak

report of critical/material audit result including audit Perusahaan;

on procurement and Subsidiaries;

d. Mengawasi pelaksanaan tindak lanjut oleh

d. Monitor the implementation of the follow-up result Manajemen atas temuan Auditor Internal.

of the audit by management.

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4. Efektivitas Pengendalian Intern

4. Effectiveness of Internal Control

Komite Audit melakukan penelaahan terhadap desain dan The Audit Committee conducts a review on the design pelaksanaan kebijakan serta prosedur untuk memperoleh

and implementation of policies and procedures to obtain keyakinan yang memadai mengenai efektivitas

reasonable assurance regarding the effectiveness of pengendalian internal agar salah saji material Laporan

internal controls to ensure materially misstated financial Keuangan, penyalahgunaan aktiva dan perbuatan

statements, misappropriation of assets and the action melanggar peraturan perundang-undangan dapat

of infringement against the legislation can be avoided dicegah serta agar pengamanan aset dan pemenuhan

and also in order to improve the security of assets and kewajiban perusahaan dapat ditingkatkan.

fulfillment of the Company obligations. Agar pengendalian internal dapat dijalankan secara

The followings are needed to perform an effective efektif, maka:

internal control:

a. Understanding of Internal Control is obtained, among lain dari mempelajari Standar Operasi Perusahaan

a. Pemahaman Pengendalian Internal diperoleh antara

others, from studying the Operating Standard of dan presentasi manajemen mengenai desain dan

the Company and management presentation on the implementasi pengendalian internal;

design and implementation of internal control;

b. The Audit Committee must receive internal audit secara berkala dari Internal Auditor sebagai bahan

b. Komite Audit harus mendapat laporan audit internal

report from the Internal Auditor periodically as untuk mengidentifikasi kemungkinan adanya

a material to identify possible internal control kelemahan pengendalian internal;

weaknesses;

c. Untuk meningkatkan efektivitas pengendalian

c. To improve the effectiveness of internal control, internal, Komite Audit wajib memberikan rekomendasi

the Audit Committee shall make recommendations mengenai penyempurnaan sistem pengendalian

on improvement of internal control system and its internal serta pelaksanaannya;

implementation;

d. The Audit Committee shall coordinate with the Audit untuk:

d. Komite Audit harus berkoordinasi dengan Internal

Internal Audit for:

− Mengadakan pertemuan reguler (misalnya − Conducting regular meetings (eg monthly) to setiap bulan) untuk membahas temuan Internal

discuss the findings of the Internal Auditor and/ Auditor dan/atau hal-hal lain yang mengandung

or other things which indicate weaknesses of indikasi mengenai kelemahan pengendalian

internal control, including the misapplication of internal, termasuk kekeliruan penerapan standar

accounting standards;

akuntansi; − If necessary, the Audit Committee may ask the − Jika diperlukan, Komite Audit dapat meminta

Internal Audit to expand the review to assess Internal Audit untuk memperluas reviunya untuk

the nature, scope, magnitude and impact of menilai sifat, lingkup, besaran dan dampak dari

significant internal control weaknesses as well as kelemahan signifikan pengendalian internal serta

its influence on the Financial Statements. pengaruhnya terhadap Laporan Keuangan.

e. In the process of review of the effectiveness of internal

e. Dalam proses penelaahan terhadap efektivitas control, the Audit Committee may use a report from pengendalian intern, Komite Audit dapat

an independent auditor to identify possible internal mempergunakan laporan dari auditor independen untuk

control weakness;.

melakukan identifikasi kemungkinan adanya kelemahan

f. In the beginning of the year, the Audit Committee pengendalian internal;

reviews and provides input on PKPT (Annual Audit

f. Setiap awal tahun Komite Audit mereviu dan memberi Work Program) prepared by the Internal Audit; masukan atas PKPT (Program Kerja Pemeriksaan

g. The Audit Committee provides recommendations Tahunan) yang disusun oleh Internal Audit;

to the Board of Commissioners in approving the

g. Komite Audit memberikan rekomendasi kepada appointment and dismissal of the Internal Audit Dewan Komisaris dalam memberikan persetujuan

Division Head based on the recommendation of the pengangkatan dan pemberhentian Internal Audit

President Director.

Division Head berdasarkan usulan Direktur Utama.

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5. Kepatuhan terhadap Peraturan Perundang-undangan

5. Compliance with Laws and Regulations

Komite Audit memantau untuk memastikan terdapat The Audit Committee monitors to ensure that there is an pengendalian internal yang memadai bahwa kegiatan

adequate internal control that the Company’s operations operasi Perusahaan dijalankan dengan mematuhi peraturan

are conducted in compliance with the laws and perundang-undangan yang berlaku di bidang Pasar Modal

regulations in force in the capital market and other laws dan peraturan perundang-undangan lainnya yang berkaitan

and regulations relating to the Company’s operations. dengan kegiatan operasi Perusahaan.

Oleh karena itu, Komite Audit harus: Therefore, the Audit Committee must:

a. Memastikan bahwa manajemen memberikan

a. Ensure that management provides a written representasi tertulis yang berisi pernyataan bahwa:

representation which contains the statement that: − Manajemen bertanggung jawab atas kepatuhan

− Management is responsible for the Company’s Perusahaan terhadap peraturan perundang-

compliance with the legislation; undangan;

− Management does not commit any offense − Manajemen tidak melakukan pelanggaran terhadap

against the legislation.

peraturan perundang-undangan.

b. Monitoring can be performed through:

b. Melakukan pemantauan yang dapat dilakukan melalui: − Review on management report or legal advisor − Reviu atas laporan manajemen atau penasihat

related to the compliance to the prevailing hukum Perusahaan yang berkaitan dengan

legislation relating to its activities; ketaatan terhadap peraturan perundang-undangan

− Examination carried out by the regulatory body, yang berlaku yang berhubungan dengan kegiatan

independent auditors, and internal auditors. Perusahaan;

c. If evidence of a violation against the legislation is − Reviu atas temuan atau hasil pemeriksaan yang

found, the Audit Committee may extend its review dilakukan oleh badan regulasi, auditor independen,

with the investigation audit to determine the impact dan internal auditor.

and magnitude of losses caused by the violation. To

c. Jika diperoleh petunjuk bahwa telah terjadi pelanggaran carry out the investigation audit, the Audit Committee terhadap peraturan perundang-undangan, Komite Audit

may request assistance from the internal auditors or dapat memperluas reviunya dengan audit investigasi

external auditors.

untuk menentukan dampak dan besarnya kerugian akibat pelanggaran tersebut. Untuk melaksanakan audit investigasi tersebut Komite Audit dapat meminta bantuan pihak internal auditor atau eksternal auditor.

6. Manajemen Risiko

6. Risk Management

Berkoordinasi dengan Komite Manajemen Risiko dalam Coordinates with the Risk Management Committee in risk hal pemantauan risiko dan mitigasinya. Terutama dalam

monitoring and mitigation, especially in the preparation penyusunan Laporan Keuangan untuk memastikan

of financial statements to ensure that the system and bahwa sistem dan pelaksanaan pengendalian internal

the implementation of internal control in the Company telah cukup memadai di Perusahaan dalam pengamanan

have been adequate in Asset security and recording of Aset dan pencatatan Kewajiban/Utang secara benar

Liabilities/Debts correctly in order to avoid material risk (correctly) sehingga dapat menghindari risiko materil

of presentation of financial statements in a financial year. penyajian Laporan Keuangan dalam suatu tahun buku.

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7. Pelaksanaan Tugas Khusus

7. Implementation of Special Duties

a. Provision of a special duty for the Audit Committee Dewan Komisaris dilakukan melalui perintah tertulis

a. Pemberian tugas khusus kepada Komite Audit oleh

by the Board of Commissioners is conducted through yang menerangkan:

written instruction which explains:

− Nama anggota Komite Audit yang diberi tugas; − Name of Audit Committee members who is − Sifat dan lingkup pekerjaan;

assigned;

− Tujuan dan sasaran pekerjaan.;

− Nature and scope of the work;

− Waktu penugasan; dan − Purpose and objectives of the work; − Hal-hal administratif yang berkaitan dengan

− Time of assignment; and

tugas khusus dimaksud. − Administrative matters relating to the special

b. Tugas khusus dapat mencakup tetapi tidak terbatas

task.

pada pemeriksaan terhadap dugaan adanya

b. Special task may include but is not limited to the kesalahan dalam keputusan rapat Direksi atau adanya

examination of the suspicion of the occurrence of penyimpangan dalam pelaksanaan hasil keputusan

mistake in the decision of the Board of Directors rapat Direksi dalam kaitannya dengan tugas dan

meeting or irregularities in the implementation of the tanggung jawabnya.

decision of the Board of Directors meeting in relation

c. Pelaksanaan tugas khusus Komite Audit antara lain

to the duties and responsibilities.

dapat:

c. Implementation of specific tasks of the Audit − Dilakukan melalui reviu terhadap semua

Committee, among others:

pencatatan, dokumen dan informasi lainnya yang − Through a review on all records, documents and diperlukan termasuk Risalah Rapat Direksi dan

other information required including the Minutes Dewan Komisaris;

of Meeting of the Board of Directors and Board of − Mengajukan pertanyaan kepada Direksi dan

Commissioners;

stafnya yang hasilnya dituangkan dalam Risalah − Raising questions to the Board of Directors and its Rapat Tanya Jawab yang ditandatangani oleh

staff which results are stated in the FAQ Minutes pihak terkait;

of Meeting signed by the relevant parties; − Jika dianggap perlu, melakukan audit investigasi

− If considered necessary, conduct an investigation yang dilaksanakan melalui kerjasama dengan

audit in cooperation with Internal Audit or the Divisi Internal Audit atau dengan Auditor Eksternal.

External Auditor Divisions.

d. Komite Audit harus menyampaikan laporan

d. The Audit Committee shall submit reports on the pelaksanaan tugas khusus dengan tingkat

implementation of specific tasks with a maximum kerahasiaan maksimal dan terbatas pada anggota

level of confidentiality and limited to members of the Komite Audit dan anggota Dewan Komisaris.

Audit Committee and the Board of Commissioners.

8. Melakukan Self Assessment Pelaksanaan Tugas Komite

8. Conduct Self Assessment on Execution of Audit Audit

Committee Duties

Komite Audit melakukan self assessment terhadap The Audit Committee conducts a self assessment on the efektivitas pelaksanaan tugasnya, dan memutakhirkan

effectiveness of its operation, and periodically updates secara periodik Pedoman Kerjanya ( Charter Komite

the work guidelines (Charter of the Audit Committee). Audit/ Audit Committee Charter);

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