INTERNAL AUDIT

INTERNAL AUDIT

Duties of Internal Audit Internal Audit (SPI) is a supporting organ in the CG implementation. It was established to ensure the reliability of the Company’s internal control system. Through its evaluation and monitoring functions, SPI is expected to provide feedback through evaluation, risk management improvement, internal control, and governance process.

Structure of Internal Audit The Chief of Internal Audit is appointed by and directly responsible to the President Director. In carrying out his duty, the Chief of Internal Audit reports his works and activities both functionally and administratively to the President Director and the Board of Commissioners through the Audit Committee. The Chief of Internal Audit shall fulfill the qualification and competence requirement and hold an auditor certification. By the end of 2017, SPI has 1 (one) Chief, 1 (one) Senior Auditor, and 4 (four) Auditors

Throughout 2017, SPI has performed its tasks and responsibilities on the following activities:

KEGIATAN ACTIVITIES

Pembuatan dokumen Annual Audit Plan 2017

Created Annual Audit Plan 2017

Melakukan Audit Reguler pada Semester 1 terkait fungsi : • Unit Surat Utang dan Derivatif • Unit Ekuiti • Unit Pemantauan Risiko

Conducted Regular Audit of 1st Half Year for the following functions: • Fixed Income and Derivative Unit • Equity Unit • Risk Monitoring Unit

Melakukan Audit Reguler pada Semester 2 terkait fungsi: • Unit Analisa RIsiko • Unit Pengelolaan Dana Jaminan dan Agunan

• Unit Pinjam Meminjam Efek dan REPO

Conducted Regular Audit of 2nd Half Year for the following functions: • Risk Analysis Unit • Guarantee Fund and Collateral Management Unit

• SBL and REPO Unit

Melakukan Audit Mutu Internal (AMI 42), dengan sasaran target bagian: • Wakil Manajemen • Dokumen Kontrol • Unit Keuangan

• Unit Akuntansi • Unit Kesekretariatan dan Relasi Media • Unit Komunikasi dan Informasi Publik • Unit Sumber Daya Manusia • Unit Urusan Umum

Conducted Internal Quality Audit (IQA 42), with target units: • Management Representative

• Document Control • Finance Unit • Accounting Unit • Secretariat and Media Relations Unit • Communication and Public Information Unit • Human Resources Unit • General Affairs Unit

Melakukan Audit Mutu Internal (AMI 43), dengan sasaran target bagian: • Wakil Manajemen • Dokumen Kontrol • Satuan Pemeriksa Internal • Unit Pengembangan Sistem Bisnis • Unit Penjaminan Mutu • Unit Pengembangan Bisnis dan Manajemen Proyek • Unit Riset dan Perencanaan Strategis • Unit Hukum • Unit Keanggotaan dan Kepatuhan

Conducted Internal Quality Audit (IQA 43), with target units: • Management Representative • Document Control

• Internal Audit Unit • Business System Development Unit • Quality Assurance Unit • Business Development and Project Management Unit • Research and Strategic Planning Unit • Legal Unit • Membership and Compliance Unit

Reaching the Highest Achievements

KEGIATAN

ACTIVITIES

Pendampingan atas Audit KPEI yang dilakukan oleh OJK Assistance on KPEI Operational Audit carried out by Indonesia FSA Audit Khusus 2017, terkait dengan kejadian sebagai berikut:

Special Audit 2017, in relation with the following incidents: • Permasalahan pada pengiriman data trading limit 22 Mei 2017

• Problem in the sending of trading limit data on May 22, 2017 • Keterlambatan settlement 23 Mei 2017

• Delay in settlement on May 23, 2017

• Settlement yang tertunda 29 Mei 2017 • Postponed settlement on May 29, 2017 Melakukan IT Audit terkait penerapan tata kelola Teknologi Informasi

Conducted Audit of IT, in relation to the implementation of KPEI’s IT (IT Governance) KPEI

Governance

Melakukan Audit atas implementasi ISO 27001:2013 pada Fungsi Conducted Audit on the implementation of ISO 27001:2013 on the Manajemen Jaringan, yang mencakup bagian:

Network Management function, which includes: • Unit Dukungan Teknis

• Technical Support Unit

• Information Security Specialist

• Information Security Specialist

• Unit Hukum

• Legal Unit

• Unit Sumber Daya Manusia

• Human Resource Unit

• Unit Urusan Umum

• General Affairs Unit

• Unit Enterprise Risk Management

• Enterprise Risk Management Unit

Default Procedure Testing

Default Procedure Testing

• Pengujian penanganan gagal bayar bersama dengan stakeholders • Tested the handling of default payment with relevant terkait

stakeholders

Pendampingan review kesiapan live Enhancement Arsitektur Assistance on the review of e-CLEARS Architecture Enhancement live e-CLEARS

readiness

Sertifikasi ISO 27001:2013

ISO 27001:2013 Certification

• Pendampingan Implementasi Sistem Manajemen Keamanan • Assistance on the implementation of Information Security Informasi

Management System

Pendampingan penyusunan dokumen KPEI Recovery Plan Assistance on the preparation of KPEI’s Recovery Plan Development Development, dalam rangka pemenuhan persyaratan PFMI sebagai

documentation, for the fulfillment of PFMI’s requirement for Qualifiying Qualifying CCP

CCP

Permintaan Divisi Kliring Penyelesaian dan Pinjam Meminjam Efek untuk Assistance on the review of the Buy In and Sell Out POS of SBL and melakukan Review POS Buy In dan Sell out milik unit PME dan Repo

Repo Unit at the request of the Clearing, Settlement, and SBL Division

Profil Kepala Satuan Pemeriksa Internal Chief of Internal Audit Profile

SATYA BIRAWA Mengawali karier di pasar modal Indonesia sejak 2000. Ia bertugas

Started his career in Indonesia capital market since 2000 as sebagai Staf Sub Unit Kerja Keanggotaan dan Pemantauan Risiko

a staff of the Membership and Risk Management Sub-Unit di PT Kliring Penjaminan Efek Indonesia pada 2000-2006. Setelah

of PT. Kliring Penjaminan Efek Indonesia until 2006. He was itu, ia menjabat sebagai Kepala Departemen Pengendalian Risiko

appointed as the Head of Risk Management Department in pada 2006-April 2013. Pada periode April-Desember 2013, ia 2006 and served until April 2013. In April-December 2013, ditunjuk sebagai Kepala Unit Analisis Risiko. Sejak Desember

he was appointed as the Head of Risk Analysis Unit. Since 2013, pemegang gelar Sarjana Teknik Sipil dari Universitas Trisakti

December 2013, holds Civil Engineering bachelor degree from dan Master of Business Administration Drake University, lowa, the University of Trisakti and a Master of Business Administration Amerika Serikat menjabat sebagai Kepala Satuan Pemeriksa degree from Drake University, lowa, USA served as the KPEI Internal KPEI. Beliau menyelesaikan beberapa sertifikasi antara

Chief of Internal Audit. Satya holds several certification including lain level 3 Sertifikasi Badan Sertifikasi Manajemen Resiko (BSMR)

3rd level Badan Sertifikasi Manajemen Resiko (BSMR) and dan International Certificate in Banking Risk and Regulation dari

International Certificate in Banking Risk and Regulation from Global Association of Risk Professionals (GARP).

Global Association of Risk Professionals (GARP).

AUDIT EKSTERNAL

EXTERNAL AUDIT

Fungsi pengawasan independen terhadap aspek keuangan Independent supervisory function on the Company’s financial perusahaan dilakukan dengan menggunakan jasa Auditor aspect is performed by External Auditors. In the 2017 GMS, Eksternal. Pada RUPS 2017, KPEI telah menyetujui penggunaan

KPEI has approved the appointment of Public Accountant Firm jasa Kantor Akuntan Publik (KAP) SATRIO BING ENY dan Rekan,

(KAP) SATRIO BING ENY & Partner, a member firm of Deloitte

LAPORAN TAHUNAN 2017 ANNUAL REPORT | PT Kliring Penjaminan Efek Indonesia 153

Strategi Bisnis

Tata Kelola Perusahaan

Tanggung Jawab Sosial Perusahaan

Business Strategy

Corporate Governance

Corporate Social Responsibility

selaku member firm dari Deloitte Touche Tohmatsu Limited, dan Touche Tohmatsu Limited, as well as auditor Randie Harianto auditor Randie Harianto (Izin Akuntan Publik Nomor AP.1090),

(Public Accountant Permit No. AP.1090), to audit KPEI’s financial untuk melaksanakan audit atas Laporan Keuangan KPEI tahun

statement for the financial year ending 31 December 2017. buku 31 Desember 2017.

KPEI Audited Financial Statement includes Mid-Year and End Laporan Keuangan KPEI yang diaudit meliputi laporan tengah

Year statement, consisting of Financial Statement and Guarantee tahun dan akhir tahun, terdiri dari Laporan Keuangan Perusahaan

Fund Financial Statement. The list of KAP services employed by dan Laporan Keuangan Dana Jaminan. Berikut keterangan KPEI in the last 5 (five) years is as follow: mengenai jasa KAP yang dipergunakan KPEI dalam 5 (lima) tahun terakhir:

TAHUN AUDIT

KAP DAN AUDITOR PELAKASANA AUDIT

AUDITED YEAR

PUBLIC ACCOUNTANT FIRM AND AUDITOR

Osman Bing Satrio dan Eny

Osman Bing Satrio dan Eny

Osman Bing Satrio dan Eny

Satrio Bing Eny Dan Rekan

Satrio Bing Eny Dan Rekan

Biaya-biaya jasa KAP untuk tahun buku 2017 yang meliputi jasa KAP service charge for the 2017 fiscal year was Rp370 million for audit Laporan Keuangan KPEI adalah sebesar Rp370 juta, dan

the audit of KPEI’s Financial Statement, and Rp115 million for the untuk Laporan Keuangan Dana Jaminan sebesar Rp115 juta.

audit of Guarantee Fund Financial Statement. In 2017, KAP did Sepanjang 2017, KAP tidak memberikan jasa atestasi lain selain

not provide attestation service other than financial audit. audit keuangan.