Provident Agro Laporan Tahunan 2015
114
Tata Kelola Perusahaan
Good Corporate Governance GCG
e. Operational Risk
Operational risk is a risk of loss caused by the inadequacy or failure arising from internal processes,
human and systemic factors or from external events. This risk adheres to the Company’s business process,
operational activities, system and products. The Company, through supervisory functions implemented
in the operational and management systems, conducts periodic and tiered reviews on operational activities to
reduce the possibilities or frequency of operational risk events and minimizes the impact from such events.
INTERNAL CONTROL SYSTEM
Internal control system serves as an important component in management as a reference to conduct healthy and safe
operational activities. The internal control system covers all policies and procedures within all operational functions
which are designed to protect all of the Company’s assets. Good internal control system is expected to support the
established performance targets, to obtain better assurance for management, to encourage compliance with regulations
and to minimize risks of loss.
The Company designs its internal control system as a process which is capable of obtaining reasonable assurance
[V HJOPL]L LɈLJ[P]L HUK LɉJPLU[ VWLYH[PVUZ YLSPHISL ÄUHUJPHSYLWVY[PUNZHMLN\HYKPUNVMJVYWVYH[LHZZL[ZHUK
compliance with the procedures, policies and prevailing rules and regulations.
For the implementation of which, the Company’s internal control system comprises of the following elements:
a. Control environment, which covers integrity, ethical values, human resources competence, management
philosophy and operational style, organizational structure, delegation of authorities and responsibilities,
HR management and development, and good HR policies and practices.
b. Risk estimation, which covers: 0KLU[PÄJH[PVUHUKHUHS`ZPZVMYPZRZHUKMHJ[VYZOPJO
HɈLJ[[OLHJOPL]LTLU[VMNVHSZ - Selection of risk assessment methods to be later
managed 0KLU[PÄJH[PVU VM IV[O PU[LYUHS HUK L_[LYUHS YPZRZ
to be assessed, in accordance with the agreed upon goals or targets and to be attributed to their
corresponding levels.
e. Risiko Operasional