Komite Audit Audit Committee

Asuransi ABDA Laporan Tahunan 2015 Annual Report Synergizing Strength Accelerating Growth Dewan Pengawas Syariah memiliki tugas-tugas yaitu: • Memberikan nasehat dan saran kepada Direksi dan Kepala Operasioanal Unit Syariah agar kegiatan operasional yang dilakukan sesuai dengan prinsip Syariah. • Melakukan pengawasan dan pengarahan, baik secara aktif maupun pasif terutama dalam pelaksanaan fatwa Dewan Syariah Nasional DSN. • Memberikan pengarahan atas produkjasa dan kegiatan usaha Perseroan agar sesuai dengan prinsip Syariah. • Melakukan tugas-tugas lainnya sesuai Peraturan Perundang-undangan yang berlaku. • Merumuskan permasalahan yang memerlukan pembahasan dengan Dewan Syariah Nasional DSN. Dewan Pengawas Syariah memiliki kewenangan dalam memberikan pengesahan atas beberapa hal sebagai berikut: • Sumber Modal Kerja Bidang Usaha Asuransi Kerugian berdasarkan Prinsip Syariah. • Sistem Akuntansi yang terpisah atau tersendiri, khusus untuk cabangUnit Kerja dengan Prinsip Syariah. • Produk Asuransi Kerugian berdasarkan Prinsip Syariah yang akan dipasarkan. • Dasar perhitungan tarif premi, cadangan premi dan proyeksi underwriting. • cara Pemasaran. • Rencana dan dukungan Reasuransi otomatis. • contoh polis, surat permohonan penutupan Asuransi SPPA dan brosur. • Kewenangan lainnya sesuai peraturan perundangundangan yang berlaku. 5. KOMITE DI BAWAH PENGAWASAN DEWAN KOMISARIS

5.1. Komite Audit

Dalam rangka memenuhi Peraturan Bapepam Nomor IX.I.5 Lampiran Keputusan Ketua Bapepam dan LK Nomor Kep-643BL2012 tanggal 7 Desember 2012 tentang Pembentukan dan Pedoman Pelaksanaan Kerja Komite Audit, Dewan Komisaris telah membentuk Komite Audit dengan susunan keanggotaan sebagai berikut : Ketua : Herlani Sunardi Anggota : 1. Buntoro 2. Kuswandi Tamin Profil Komite Audit Herlani Sunardi sebagai Komisaris Independen dan merangkap sebagai Ketua Komite Audit, sedangkan Buntoro dan Kuswandi Tamin keduanya sebagai Tasks of the Shariah Supervisory Board are as follows: • Providing advice and suggestions to the Directors and the Operational Chief of Shariah Unit in order to perform operational activities in accordance with Shariah principles. • Performing supervision and giving guidance, either actively or passively, in the implementation of fatwas of the National Shariah Board DSN. • Providing guidance on productservice and operational business of the Company in accordance with the Shariah principles. • Performing other tasks in accordance with applicable laws and regulations. • Identifying issues requiring discussions with the National Shariah Board DSN. The Shariah Supervisory Board has the authority to endorse several issues as follow: • Working capital sources in the general insurance business in accordance with Shariah Principles. • A distinct and separate accounting system, especially for branchesbusiness units in accordance with Shariah Principles. • Shariah-based general insurance products to be marketed. • The calculating method for premium tariffs, premium reserves and underwriting projections. • Marketing methods. • Plan and support for automatic reinsurance. • Samples of insurance policy contract, application letters for insurance closing SPPA, and brochures. • The other authority pursuant to applicable laws and regulations. 5. COMMITTEES UNDER THE BOARD OF COMMISSIONERS

5.1. Audit Committee

In compliance with the Bapepam Regulation No. IX.I.5, Attachment to the Decision of the Head of Bapepam-LK No. Kep-643BL2012 dated December 7, 2012 on the Establishment and Guidelines on Working Mechanism of Audit Committees, the Board of Commissioners has established the Audit Committee with the composistion as follows: Chairperson : Herlani Sunardi Member : 1. Buntoro 2. Kuswandi Tamin Profiles of the Audit Committee’s Members Herlani Sunardi is an Independent Commissioner and also the Chairperson of the Audit Committee whereas Buntoro and Kuswandi Tamin are Asuransi ABDA Laporan Tahunan 2015 Annual Report Synergizing Strength Accelerating Growth Meeting of Audit Committee Report on the implementation of the Audit Committee’s workin 2015 Activities carried out by the Audit Committee in 2015 are as follows: 1. Independent Auditor In 2015, the Company appointed KAP Paul Hadiwinata, Hidajat, Arsono, Achmad, Suharli Partners as the independent auditor that conduct financial audit for the fiscal year 2015. The appointment of the KAP Paul Hadiwinata, Hidajat, Arsono, Achmad, Suharli Partners as an independent auditor has been approved by the Annual GMS on 27 April 2015. Study and discussion of the Audit Committee also concerning matters based on audit standards regarding the communication with the Audit Committee. 2. Internal Auditor • The Audit Committee studied the draft of Annual Audit Program of Internal Audit Unit in 2015 which was based on the Company’s risk level. • Reviewed the management report, and evaluate the effectiveness of internal control over financial reporting, findings during audit process and follow up of the findings from the previous period. • The Audit Committee studied and discussed the findings or results from internal consultation, including its recommendations on the implementation of Annual Audit Program and monitoring the follow- up of the management on internal audit recommendations. 3. Whistleblower • The Audit Committee has prepared the procedures for receiving and handling complaints related to issuess on accounting, internal controls, auditing including procedures to maintain the confidentiality of whistleblower and anonymous report by the employee according to the FSA Regulation No. IX.1.5. Rapat Komite Audit Laporan pelaksanaan kerja Komite Audit tahun 2015 Kegiatan yang telah dilakukan Komite Audit dalam tahun 2015 sebagai berikut : 1. Auditor Independen Pada tahun 2015, telah ditunjuk KAP Paul Hadiwinata, Hidajat, Arsono, Achmad, Suharli Rekan sebagai auditor independen untuk melaksanakan financial audit tahun buku 2015. Penunjukan KAP Paul Hadiwinata, Hidajat, Arsono, Achmad, Suharli Rekan sebagai auditor independen telah disetujui oleh RUPS tahunan pada tanggal 27 April 2015. Penelaahan dan pembahasan Komite Audit juga menyangkut hal-hal yang berdasarkan standar audit mengenai komunikasi dengan Komite Audit. 2. Auditor Internal • Komite Audit menelaah rancangan Program Kerja Audit tahunan Unit Internal Audit tahun 2015 yang disusun berdasarkan tingkat risiko perusahaan. • Menelaah laporan manajemen, dan evaluasi mengenaI efektivitas pengendalian internal atas pelaporan keuangan perusahaan, temuan selama proses audit dan tindak lanjut temuan periode sebelumnya. • Komite Audit menelaah dan membahas hasil temuan atau konsultasi internal termasuk rekomendasinya terhadap pelaksanaan Program Kerja Audit Tahunan serta monitoring tindak lanjut manajemen atas rekomendasi Internal Audit. 3. Whistleblower • Komite Audit telah menyusun prosedur untuk menerima dan menangani pengaduan yang berkaitan dengan masalah akuntansi, pengendalian internal, auditing termasuk prosedur untuk menjaga kerahasiaan pelapor dan pengaduan tanpa nama yang disampaikan karyawan sesuai Peraturan OJK No. IX.1.5. 1 2 3 Herlani Sunardi Buntoro KuswandiTamin Ketua | Chairperson Anggota | Member Anggota | Member 12 12 12 Jumlah Kehadiran Total Attendance No. Komite Audit Audit Committee Jabatan Position pihak independen yang mempunyai latar belakang pendidikan akuntansi dan keuangan sebagai anggota Komite Audit. independent auditors having educational backgrounds in accounting and finance, serving as the Audit Committee’s members. Asuransi ABDA Laporan Tahunan 2015 Annual Report Synergizing Strength Accelerating Growth

5.2. Komite Pemantau Risiko