THE SYSTEM OF INTERNAL CONTROL

Supporting Business Report Business Prospects and Corporate Strategy Analysis and Managerial Discussion PT KERETA API INDONESIA PERSERO LAPORAN TAHUNAN 2013 317

L. EVALUASI EFEKTIVITAS SISTEM PENGENDALIAN INTERNAL

Evaluasi sistem pengendalian internal PT Kereta API Indonesia Persero dilakukan oleh Auditor Internal maupun pihak eskternal. Audit internal dilakukan SPI Satuan Pengawasan Intern dengan melakukan audit sesuai PKT Program Kerja Tahunan dan atau Non PKT. Audit eksternal dilakukan oleh BPK, KAP Kantor Akuntan Publik, serta BPKP Badan Pengawasan Keuangan dan Pembangunan. Dari kegiatan evaluasi di atas dihasilkan pendapat atas penilaian terhadap sistem pengendalian internal yang berbentuk LHA Laporan Hasil Audit atau LHP Laporan Hasil Pemeriksaan. SPI menjadi mitra dari Komite Audit yang sebagai wakil dari Dewan Komisaris. SPI berkoordinasi dengan Komite Audit dengan cara menyampaikan PKAT Program Kerja Audit Tahunan yaitu: a. Menyampaikan tembusan LHA Laporan Hasil Audit kepada Komite Audit. b. Melaporkan issue-issue kelemahan pengendalian internal dan manajemen risiko yang signifikan disertai dengan rekomendasinya. c. Melaporkan realisasi pelaksanaan PKAT Program Kerja Audit Tahunan setiap tiga bulan.

M. UNIT AUDIT INTERNAL

1. Struktur SPI Secara struktural Bagian Audit InternalSatuan Pengawasan Intern berada setingkat di bawah Direktur Utama dengan dipimpin oleh Head of Internal Audit Kepala SPI setingkat EVP Executive Vice President. Head of Internal Audit membawahi unit General Audit I, Unit General Audit II, Unit Investigator Audit, dan Unit Control, Evaluation Admnistration.

L. EFFECTIVITY EVALUATION OF INTERNAL CONTROLLING SYSTEM

Internal audit is done by SPI Internal Supervision Unit by doing the auditing based on the PKT Annual Work Program andor Non PKT. External audit is done by BPK, KAP Public Accountants Office, as well as BPKP Financial and Development Supervision Body. In the evaluation activity above results in opinions on the assessment towards the internal controlling system in the form of LHA Audit Result Report or LHP Examination Result Report. SPI becomes the partner of Audit Committee representing the Commissary Board. SPI coordinates with the Audit Committee by presenting PKAT Annual Audit Work Program which are: a. Presenting the forwarding of the LHA Audit Result Report to the Audit Committee. b. Reporting the significant weakness issues of the internal control and risk management followed by the recommendations. c. Reporting the realization of conducting PKAT Annual Audit Work Program every three months.

M. INTERNAL AUDIT UNIT

1. The Structure of SPI Structurally, the Department of Internal Audit Internal Supervision Unit is one level under the CEO led by the Head of Internal Audit the Head of SPI at the same level with EVP Executive Vice President. Head of Internal Audit is responsible for General Audit I, Unit General Audit II, Unit Investigator Audit, and Unit Control, Evaluation Administration. PT KERETA API INDONESIA PERSERO 2013 ANNUAL REPORT 318 Struktur Organisasi Internal Audit HEAD OF INTERNAL AUDIT Auditor Team Auditor Team Auditor Team Manager, Audit Data Reporting Manage Pos, Audit Monitoring Manager Internal Audit Adm VP VP GENERAL AUDIT CONTROL, EVALUATION, ADMINISTRATION VP GENERAL AUDIT 2 VP INVESTIGATIVE AUDIT 2. Pengangkatan dan Pemberhentian Kepala SPI. Berdasarkan Internal Audit Charter Piagam Pengawasan Intern PT. Kereta Api Indonesia Persero, Head of Internal Audit Kepala SPI diangkat dan diberhentikan oleh Direktur Utama setelah mendapat persetujuan Dewan Komisaris. 2. Appointment and Dismissal of the Head of SPI Based on the Internal Audit Charter PT Kereta Api Indonesia Persero, Head of Internal Audit are appointed and dismissed by the CEO after being approved by the Commisary Board. Internal Organitation Audit Structure