INTERNAL AUDIT

INTERNAL AUDIT

Internal Audit Unit (IAU) helps Management and other units in Pupuk Indonesia’s circumstances to align business process activity in the Company to be in line with vision, mission and objectives of the Company. Therefore, Pupuk Indonesia Internal Audit Unit is expected to give useful information for the management as audit report, evaluation report, assessment analysis report, recommendation, consultancy and follow-up on audit report.

Internal Audit Unit was established based on Board of Directors Decree Number SK/DIR/001 regarding PT Pupuk Sriwidjaja (Persero) Organization Structure regulating that Internal Audit Unit also handles Risk Management Function besides Internal Audit Function. Establishment and duty of IAU in SOE refers to RI Law Number 19 of 2003 regarding State Owned Enterprise (SOE) Chapter VI, First Chapter, Internal Audit Unit and Minister of SOE Regulation Number.

Internal audit Unit Position

1. In the organization structure, IAU is under the President Director and led by an IAU Head.

2. IAU Head is appointed and discharged by President Director with approval from Board of Commissioners.

3. IAU Head is responsible to President Director structurally and to Board of Commissioners functionally through Audit Committee.

4. IAU Personnel are responsible directly to IAU Head.

Internal Audit Unit (IAU)

Informasi Tambahan Good Corporate Governance

Tata Kelola Perusahaan

Tanggung Jawab Sosial Perusahaan

Laporan Keuangan audit

Corporate Social Responsibility

Audited Financial Statement

Additional Information

Persyaratan Satuan Pengawasan Intern Internal audit Unit requirements

SPI merupakan fungsi khusus sehingga perlu adanya IAU is a special function that requires specific standar kompetensi tertentu yang harus dipenuhi,

competency standard to be fulfilled, including diantaranya seperti kompetensi dalam bidang auditing,

competency in auditing, administration & finance, administrasi & keuangan, operasional dan manajemen

operational and management.

Perusahaan. Untuk menghasilkan personil SPI yang kompeten To develop skilled IAU personnel and support audit

dan menunjang keberhasilan pelaksanaan audit, implementation success, Pupuk Indonesia’s internal maka auditor SPI Pupuk Indonesia harus me menuhi

auditor shall meet following qualificaitons: kualifikasi sebagai berikut :

a. Having integrity and professional, independent, independen, jujur, dan obyektif dalam pelaksanaan

a. Memiliki integritas dan perilaku yang profesional,

honest and objective attitudes in implementing the tugasnya;

duties;

b. Having expertise acknowledged in Internal Auditor Internal dengan mendapatkan sertifikasi profesi

b. Memiliki keahlian yang diakui dalam profesi Auditor

profession by obtaining relevant professional yang tepat (Certified Internal Auditor/Qualified

certification (Certified Internal Auditor/Qualified Internal Auditor/Professional Internal Audit);

Internal Auditor/Professional Internal Audit);

c. Having required knowledge and expertise by lukan dengan mendapatkan sertifikasi profesi yang

c. Memiliki pengetahuan dan keahlian yang diper-

acquiring relevant professional certificate for tepat dengan jenjang jabatan dalam Fungsi Auditor

position in Internal Auditor Function; Internal;

d. Memiliki pengetahuan dan pengalaman menge-

d. Having knowledge and experience on audit method nai teknis audit dan disiplin ilmu lain yang relevan

and other relevant knowledge related with duty dalam bidang tugasnya;

implementation;

e. Having verbal and written interaction and komunikasi baik lisan maupun tertulis secara efektif;

e. Memiliki kecakapan dalam berinteraksi dan ber-

communication skills effectively;

f. Understanding the Articles of Association, prevailing dan ketentuan Perusahaan yang berlaku;

f. Memahami Anggaran Dasar, peraturan perun dang an

law and corporate regulation;

g. Shall protect corporate confidentiality and/or data usahaan terkait pelaksanaan tugas dan tanggung

g. Wajib menjaga kerahasiaan dan/atau data Per-

in relation with implementation of internal audit jawab audit Internal kecuali diperbolehkan ber-

duty and responsibility except allowed under the dasarkan peraturan perundang-undangan atau

Law or court decision/statement;

penetapan/putusan pengadilan;

h. Wajib mematuhi Kode Etik Audit Internal;

h. Shall comply with Internal Audit Ethical Code;

i. Shall comply with professional standard issued by oleh Asosiasi Auditor Internal;

i. Wajib mematuhi standar profesi yang dikeluar kan

Internal Audit Association;

j. Memahami prinsip-prinsip tata kelola Perusa haan j. Understanding god corporate governance principles yang baik dan memiliki pengetahuan dan kecakapan

and having risk management knowledge and skill; tentang manajemen risiko; dan

and

k. Meningkatkan pengetahuan, keahlian, dan kemam- k. Developing knowledge, skill and professional puan profesionalismenya secara berkesinam-

competency in ongoing basis.

bungan.

PT Pupuk Indonesia (Persero) 2015 Annual Report

Ikhtisar Perusahan

Laporan Kepada Pemangku Kepentingan

Profil Perusahaan

Sumber Daya Manusia

Report to Stakeholder

Company Profile

Human Resources

Management Discussion & Analysis