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Laporan Tahunan 2011 PT Tower Bersama Infrastructure Tbk
4.2 Responsibilities and Scope of Duties of the Audit Committee
The Audit Committee reports and is directly accountable to the BoC. Its mandate is stipulated within the Audit Committee
Charter, which is regularly updated to ensure that it remains both relevant and in accordance with the prevailing
requirements and regulations. The Audit Committee’s responsibilities and scope of duties as stipulated within the
Audit Committee Charter, are as follows: • Monitor the Company’s inancial reporting process on
behalf of the BoC • Analyze Corporate compliance towards prevailing law
and regulations • Provide its recommendations to the BoC pertaining
to the appointment of an external auditor including verifying their qualiication and independence.
• Report to the BoC of any risks, actual or potential, associated with any of the Company’s activities as well
as evaluate risk management procedures • Review beforehand the scope of audit work and plans
to be carried out either internally as well as by the external auditors and independently meet the auditors
to discuss matters pertaining to internal control and the overall quality of inancial reporting.
• Perform other tasks required by the BoC particularly in regards to inance and accounting matters.
4.3 Audit Committee’s Performance in 2011
Key activities carried out by the Audit Committee in 2011 included:
• Reviewed and provided its recommendations pertaining to the Company’s Unaudited Quarterly Financial
Statements, the Audited inancial statements for FY 2010, and the Annual Report prior to its release so as
to ensure their compliance with prevailing standards as well as rules and regulations;
• Discussed with external auditors regarding the scope of their audit, signiicant audit indings, and reviewed the
Financial Reports for Financial Year 2011; • Reviewed and submitted its recommendations regarding
the external auditor’s indings; • Performed a review on the policies and strategies set
forth by the Management and gave recommendation to the BoC
4.2 Tanggung Jawab dan Lingkup Tugas Komite Audit
Komite Audit melaporkan dan bertanggung jawab langsung kepada Dewan Komisaris. Mandatnya diatur dalam Piagam
Komite Audit, yang secara periodik diperbarui untuk memastikan bahwa tugas Komite Audit tetap relevan dan
sesuai dengan persyaratan yang berlaku. Tanggung jawab Komite Audit dan lingkup tugas sebagaimana diatur dalam
Piagam Komite Audit adalah sebagai berikut: • Mewakilkan Dewan Komisaris untuk memantau proses
pelaporan keuangan Perseroan • Menganalisis kepatuhan Perseroan terhadap hukum
dan peraturan yang berlaku • Memberikan rekomendasi kepada Dewan Komisaris
berkaitan dengan penunjukan auditor eksternal termasuk memveriikasi kualiikasi dan independensi
mereka. • Melaporkan kepada Dewan Komisaris dari setiap risiko,
aktual atau potensial, terkait dengan kegiatan Perseroan serta mengevaluasi prosedur manajemen risiko
• Memeriksa terlebih dahulu ruang lingkup pekerjaan audit dan rencana yang akan dilakukan baik secara
internal maupun oleh auditor eksternal serta secara independen bertemu dengan auditor untuk membahas
hal yang berkaitan dengan pengendalian internal dan kualitas keseluruhan pelaporan keuangan.
• Melakukan tugas lain yang diperlukan oleh Dewan Komisaris khususnya terkait dengan masalah keuangan
dan akuntansi.
4.3 Kinerja Komite Audit di tahun 2011
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