INTERNAL AUDIT UNIT Situs Resmi PT. Kereta Api Indonesia (Persero)
PT KERETA API INDONESIA PERSERO
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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
Supporting Business Report
Business Prospects and Corporate Strategy
Analysis and Managerial Discussion
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3. Profil Kepala SPI Ernesto lahir di Bukittinggi 7 Juni 1959. Mengawali karir
di PT. KAI Persero pada tahun 1990. Ernesto menjabat sebagai EVP Internal Audit sejak tahun 2012. Sebelumnya
ia pernah menjabat sebagai VP Revenue Verification, VP Pajak, Kepala Sub Direktorat Sediaan, dan Kepada Bagian
Administrasi dan SDM. Erneso meraih gelar Sarjana Ekonomi di Sekolah Tinggi Ilmu Ekonomi Bandung
tahun 1987. Kemudian melanjutkan gelar S2 Manajemen Akuntansi di Universitas Padjadjaran tahun 2001.
4. Profil Auditor SPI.
Jumlah Auditor Internal di PT. KAI Persero tahun 2013 sebanyak 43 orang yang terdiri dari senior audit sebanyak
14 orang dan auditor sebanyak 26 orang. Semuanya telah memiliki kompetensi dan sertifikasi sebagai auditor
sesuai standar yang dibutuhkan perusahaan. Komposisi personel SPI sebagai berikut:
5. Pengembangan Kompetensi dan Sertifikasi Auditor Untuk meningkatkan kompetensi dan profesionalisme
Auditor Internal PT. Kereta Api Indonesia Persero, setiap Auditor wajib mengikuti Program Pendidikan
dan Pelatihan Sertifikasi Qualified Internal Auditor yang diselenggarakan oleh YPIA Yayasan Pendidikan
Internal Audit Sucofindo , dengan jenjang sebagai berikut :
No Jabatan
Jumlah Karyawan No
Occupation Number Of EmployeeS
1 Executive Vice President |
Executive Vice President 1
2 Vice President |
Vice President 4
3 Manajer |
Manajer 3
4 Senior Auditor |
Senior Auditor 17
5 AuditorPKWT |
AuditorPKWT 26
6 Staf Muda |
Young Staffs 2
7 Pelaksana |
Executive 7
TOTAL 60
TOTAL 60
3. The Profile of the Head of Internal Audit
Ernesto was born in Bukittinggi June 7 1959. Started his carreer in PT KAI Persero in 1990. Ernesto served as the
EVP of Internal Audit since 2012. Previously he served as Revenue Verification VP, Tax VP, Head of Supplying Sub
Directorate, and Head of Administration Division and Human Resources..Ernesto earned a Bachelor’s Degree in
Economy in Bandung School of Economy in 1987. He then earned post-graduate degree of Accounting Management
in Padjajaran University in 2001. 4.. The Profile of SPI Auditors
The number of Internal Auditor in PT KAI Persero in 2013 is 43 persons consisting of 14 senior auditors and 26
auditors. All of them have competencies and certifications as auditors as the company needs. The composition of SPI
personnel is as follows: 5. The Development of Auditors Competence Certifica-
tion To improve competencies and profesionalisms of PT
Kereta Api Indonesia Persero Internal Auditors, every one of them must attend the Qualified Internal Auditor
Certification Education and Training Program held by YPIA Sucofindo Internal Audit Education Foundation,
with the following stages:
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a. Auditor Intern Tingkat Dasar I.
b. Auditor Intern Tingkat Dasar II.
c. Auditor Intern Tingkat Lanjutan I.
d. Auditor Intern Tingkat Lanjutan II.
e. Audit Intren Tingkat Manajerial.
f. Qualified Internal Auditor QIA.
g. Piagam Audit Internal
Untuk menyediakan pedoman kerja SPI, Direksi PT. Kereta Api Indonesia Persero menerbitkan Surat Keputusan
No. KEP.UOT.104VII1KA-2012 tanggal 19 Juli 2012 tentang Internal Audit Charter Satuan Pengawasan Intern.
Internal Audit Charter adalah pedoman bagi SPI dalam melaksanakan peran sebagai evaluator, konsultan
dan katalisator. Piagam Pengawasan Intern mengacu pada peraturan perundang-undangan yang berlaku,
anggaran dasar, dan prinsip-prinsip GCG. Tujuan piagam pengawasan intern adalah sebagai
pedoman bagi SPI untuk dapat melaksanakan kewenangan,
tugas, dan
tanggung jawabnya
secara kompeten,
independen, dan
dapat dipertanggungjawabkan sehingga dapat diterima oleh
semua pihak yang berkepentingan. 6. Tugas dan kewajiban SPI
Tugas dan kewajiban SPI berdasarkan Keputusan Direksi PT. KAI Persero No. KEP.UOT.003IV7KA-2012
tanggal 24 juli 2012 adalah merumuskan dan menyusun program dan pelaksanaan audit internal terhadap
kegiatan manajemen pada semua satuan organisasi Kantor Pusat, Divisi RegionalSub Divisi Regional,
Daerah Operasi, UPT dan Anak Perusahaan di lingkungan PT. KAI Persero yang mencakup audit finansial, audit
operasional, complience audit, fraud audit danatau hal-hal yang bersifat insidentalkhusus serta saran
perbaikannya dengan fokus pada penerapan risk-based auditing untuk memastikan bahwa seluruh risiko bisnis
telah dikendalikan dan kelola secara memadai serta counterpart untuk auditor ekternal dan komite audit.
a. Internal Auditor Level Basic I.
b. Internal Auditor Level Basic II.
c. Internal Auditor Level Intermediate I.
d. Internal Auditor Level Intermediate II.
e. Auditor Level Managerial.
f. Qualified Internal Auditor QIA.
g. Internal Audit Charter
To provide SPI work guide, the Directors of PT Kereta Api Indonesia Persero issued Decision Letter Number
KEP.UOT.104VII1KA-2012 July 19 2012 about Internal Audit Unit Internal Audit Charter. Internal Audit Charter
is a guide for SPI in playing its role as an evaluator, consultant, and catalysator. Internal Audit Charter refers
to the constitusional regulations in effect, statutes, and the principles of GCG.
The purpose of internal audit charter is as the guide for SPI to be able to execute its authorities, tasks and
responsibilities to be acceptable by all interested parties.
6. Duties and responsibilities of SPI Duties and responsibilities of SPI based on the decisions
of the Directors of PT KAI Persero No. KEP. UOT.003 IV7KA-2012 July 24 2012 is to formulate and arrange
the programs and executions of internal audit towards the management activities on all organization units of
Central Office, Regional DivisionRegional Sub-Division, Operation Area, UPT and subsidiary companies in the
vicinity of PT KAI Persero including financial audit, operational audit,complience audit, fraud audit andor
incidentalspecial circumstances as well as improvement suggestions with focus on the implementation of risk-
based auditing to ensure that all business risks have been controlled and managed adequately as well as the
counterparts for external auditor and auditing committee.
Supporting Business Report
Business Prospects and Corporate Strategy
Analysis and Managerial Discussion
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7. Wewenang IAC Internal Audit Charter Satuan Pengawasan Intern
yang telah disahkan dengan Surat Keputusan Direksi nomor: KEP.UOT.104VII1KA-2012 tanggal 19 Juli
2012, Wewenang SPI yaitu : a.
Mengakses seluruh informasi yang relevan tentang perusahaan, antara lain terhadap
catatan, karyawan, sumber daya, dan dana serta aset perusahaan lainnya yang berkaitan dengan
pelaksanaan tugas dan fungsi SPI. b.
Melakukan komunikasi secara langsung dengan Direksi, Dewan Komisaris danatau Komite Audit
serta anggota dari Direksi, Dewan Komisaris dan atau Komite Audit.
c. Mendapatkan bantuan tenaga ahliprofesional,
jika dianggap perlu, baik dari dalam maupun dari luar perusahaan.
d. Mengadakan rapat secara berkala dan insidentil
dengan Direksi, Dewan Komisaris dan atau Komite Audit.
e. Melakukan koordinasi kegiatan SPI dengan
kegiatan auditor eksternal. 8.
Perencanaan Audit Internal Tahun 2014 PKT Program Kerja Tahunan Tahun 2014 SPI Satuan
Pengawasan Intern telah disahkan dengan Surat Keputusan
Direksi nomor:
KEP.UOT.102II1KA- 2014 tanggal 5 Februari 2014. Dalam PKT tersebut,
perencanaan kegiatan audit untuk tahun anggaran 2014 disusun dengan mengarah pada prinsip Audit Berbasis
Risiko Risk Based Audit yang fokus pada sasaran audit yang mempunyai risiko signifikan dan berdampak
negatif terhadap pencapaian tujuan perusahaan. “Risk Based Audit” dengan mengidentifikasi risiko-
risiko yang terkait dengan pencapaian program strategis Perusahaan, kemudian menentukan audit
universe dengan menginventarisir hasil audit eksternal 7. Authorities
IAC Internal Audit Charter of Internal Audit Unit that has been legalized by the Directors’ Decision Letter number:
KEP.UOT.104VII1KA-2012 July 19 2012, the authorities of SPI are:
a. Accessing all relevant informations concerning
the company, among others on the records, em ployees, resources, and fund as well as the as
sets of other companies related to the duties and function implementation of SPI.
b. Conducting communication directly with the
Directors, Commisssioner Board andor Audit Committee as well as members of the Directors,
Commisssioner Board andor Auditing Commit tee.
c. Obtaining the assistance of expertsprofession
als, if considered necessary, both from inside and outside company.
d. Arranging a conference periodically and inciden
tally with the Directors, Commisssioner Board andor Audit Committee.
e. Conducting coordination on the activities of SPI
with the activities of external auditors. 8.. Internal Audit Planning, 2014
The 2014 PKT Annual Work Program of the SPI Internal Audit Unit has been legalized by the Directors’ Decision
Letter Number: KEP.UOT.102II1KA-2014 February 5 2014. In the PKT, the audit activity planning for 2014
fiscal year is arranged by referring to the Risk-Based Audit principle that focuses on the audit target which has
significant risks and negative impacts towards the goal achievement of the company.
“Risk Based Audit” by identifying risks related to the strategic programs achievement of the company, then
determine audit universe by inventorize the result of the external audit BPKKAP as well as internal audit routine
and investigative audit from the prior year. The result of
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BPKKAP maupun hasil audit internal audit rutin dan investigatif tahun sebelumnya. Hasil identifikasi
program strategis dan hasil audit universe dari temuan- temuan sebelumnya, kemudian dilakukan assesment
risiko dengan memetakan sesuai tingkat frekuensi kejadian dan dampak materil terhadap pencapaian
tujuan perusahaan, kemudian ditetapkan auditable unit. a.
Fokus Audit Operasional Tahun 2014. Dari hasil identifikasi program strategis PT. KAI
Persero dan temuan-temuan hasil audit intern dan ekstern tahun sebelumnya, maka pada tahun 2014
ditetapkan 4 fokus audit, yaitu : 1.
Pengelolaan dan Pengusahaan Aset Non Produksi.
2. Keuangan.
3. Pengadaan Barang dan Jasa Selain UMDS.
4. Audit Tertentu:
5. Pelaksanaan SAP.
6. Pengelolaan aset Produksi.
7. Non PKT.
b. Program Audit Investigatif Tahun 2014.
Program audit Investigatif terdiri dari : 1.
Penyelesaian permintaan audit khusus dari Direktur Utama luncuran Tahun 2012 dan 2013.
2. Non PKT:
a Adanya pengaduan dan penugasan khusus
dari Direktur Utama. b
Permintaan dari Dewan Komisaris setelah mendapat disposisi penugasan audit khusus
dari Direktur Utama. c
Menindaklanjuti hasil temuan audit operasional dan hasil temuan audit eksternal
BPK-RI, KAP setelah mendapat disposisi penugasan audit khusus dari Direktur Utama.
c. Monitoring Tindak Lanjut
Kegiatan monitoring tindak lanjut rekomendasi atas temuan audit internal maupun eksternal dilakukan
secara intensif dan berkesinambungan serta dilaporkan setiap triwulan.
strategic program identification and the result of universe audit from the prior discoveries, then risk assessment is
conducted by mapping according to the frequency of the occurences and the material impacts towards the gol
achievement of the company, and then the auditable unit is decided.
a. The Focus of the 2014 Operational Audit
From the PT. KAI Persero strategic program identification result and the discoveries resulted from
internal and external audit the prior year, then in 2014 4 audit focuses are determined:
1. Management and Undertaking of Non-
Production Assets. 2.
Finance. 3.
Goods and Service Supplying Besides UMDS. 4.
Certain Audits: 5.
SAP Execution. 6.
Production assets management. 7.
Non PKT. b. Investigative Audit Program, 2014
The Investigative audit program consists of: 1.
The completion of special auditing request from the CEO launched in 2012 and 2013.
2. Non PKT:
a There are reportscomplaints and special
assignment from the CEO. b
Request from the Commisary Board after getting the disposition of special auditing
assignment from the CEO. c
Follow up the operational discovery results and the discovery result of the external audit
BPK-RI, Kap after getting the disposition of special auditing assignment from the CEO.
c. Follow Up Monitoring The monitoring activity as the recommended follow up
on the discoveries of both internal and external audit that is conducted intensively and continuously and
reported every three month.
Supporting Business Report
Business Prospects and Corporate Strategy
Analysis and Managerial Discussion
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Materi Bulan
Materials Month
Audit Fokus Pengadaan Barang dan Jasa. Goods and Service Supplying Focus Audit
Februari--April February--April
Audit Fokus Pengelolaan dan Pengusahaan Aset Non Produksi.
Focus Audit on Management and Undertaking of Non- production Assets.
Mei-Juni May-June
Capacity Building. Capacity Building.
Juni-November June-November
In-house Training SAP. In-house Training SAP
Januari – Agustus January – Agustus
Pra dan Pasca Angkutan Lebaran. Pre and Post Lebaran Transport
Juli - Agustus July - Agustus
Audit Fokus Keuangan. Finance Focus Audit.
September--November September--November
Audit Non PKT. Non-PKT Audit
Tergantung permintaan Manajemen By Request of the Management
Pendidikan dan Pelatihan. Education and Training
Disesuikan To Be Adjusted
Kompilasi Monitoring. CompilationMonitoring.
Feb-Mei-Sep-Des Feb-May-Sep-Dec
Roadshow ke daerahSosialisasi. Roadshow to the areasSocialization
Maret - Mei March - May
d. Jadwal Kegiatan SPI
d. Activity Schedule of SPI
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9. Pelaksanaan Kegiatan SPI Tahun 2013 Setiap tahun Satuan Pengawasan Intern menyusun
Program Kerja Tahunan PKT yang disahkan oleh Direktur Utama, untuk dijadikan pedoman kerja SPI
selama satu tahun ke depan. Berikut adalah realisasi pelaksanaan tugas SPI selama tahun 2013:
a. Jumlah audit operasional sebanyak 51. Sasaran
audit ini meliputi audit pengelolaan aset non produksi, audit pengadaan barang dan jasa, audit
keuangan, audit Persewaan lahantanah. b.
Audit investigasi. c.
Pelaporan LHKPN untuk pejabat setingkat staf madyamanager ke atas sebanyak 348.
d. Bertindak sebagai counterpart auditor eksternal
BPK, KAP, BPKP.
e. Monitoring Tindak Lanjut Rekomendasi Temuan
Ekstern BPK, KAP, BPKP, Arahan RUPS.
No Uraian
Jumlah Selesai TL
Sisa TL Penyelesaian TL
T R
T R
T R
T R
No Explanation
Amount Case Closed
Case Of Remain Settlement
T R
T R
T R
T R
1 2
3 4
5 6
7 8
9=5:3 10=6:4
1 Temuan Tahun
2010 1.094
1.645 1.089
1.636 5
9 100
99 2010 Discoveries
1.094 1.645
1.089 1.636
5 9
100 99
2 Temuan Tahun 2011
660 1.338
644 1.318
16 20
98 99
2011 Discoveries 660
1.338 644
1.318 16
20 98
99 3
Temuan Tahun 2012 250
526 213
482 37
44 85
92 2012 Discoveries
250 526
213 482
37 44
85 92
4 Temuan Tahun 2013
259 709
53 267
204 442
20 38
2013 Discoveries 259
709 53
267 204
442 20
38 JUMLAH
2.263 4.218
1.999 3.703
262 515
88 88
TOTAL 2.263
4.218 1.999 3.703
262 515 88
88 KEMAJUAN PENYELESAIAN TINDAK LANJUT TEMUAN 2010 - 2013
9. The implementation of SPI Activities in 2013 Internal auditet arrange annual working program PKT
every years wich approved by president directors. to be a guidences inthe coming years.
a. There are 51 operational audits. The targets of these audits include non-production assets management
audit, goods and services supplying audit, financial audit, land rent audit.
b. Investigation audit.
c. LHKPN reporting for 348 officials at the level of
middle level staffsmanagers up. d. Act as the counterpart for the external
auditors BPK, KAP, BPKP.
e. Follow Up Monitoring Recommended by External Discoveries BPK, KAP, BPKP, RUPS
Referral.
Supporting Business Report
Business Prospects and Corporate Strategy
Analysis and Managerial Discussion
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NO URAIAN
JUMLAH SELESAI TL
SISA TL PENYELESAIAN TL
T R
T R
T R
T R
NO EXPLANATION
AMOUNT CASE CLOSED
CASE OF REMAIN
SETTLEMENT T
R T
R T
R T
R 1
2 3
4 5
6 7
8 9=5:3
10=6:4 1
Temuan Tahun 2010
Findings of 2010 1.094
1.094 1.645
1.645 1.089
1.089 1.636
1.636 5
5 9
9 100
100 99
99 2
Temuan Tahun 2011 Findings of 2011
660 660
1.338 1.338
644 644
1.318 1.318
16 16
20 20
98 98
99 99
3 Temuan Tahun 2012
Findings of 2012 250
250 526
526 213
213 482
482 37
37 44
44 85
85 92
92 4
Temuan Tahun 2013 Findings of 2013
259 259
709 709
53 53
267 267
204 204
442 442
20 20
38 38
JUMLAH 2.263
4.218 1.999
3.703 262
515 88
88
TOTAL 2.263
4.218 1.999 3.703
262 515 88
88 KEMAJUAN PENYELESAIAN TINDAK LANJUT TEMUAN 2010 - 2013
10. Hasil Temuan Audit Berdasarkan hasil pelaksanaan audit selama tahun
2013, diperoleh 257 hasil temuan. Sampai dengan akhir tahun 2013, sebanyak 53 hasil audit telah ditindaklanjuti
dan sisanya sebanyak 204 temuan masih dalam proses tindak lanjut dan monitoring.
Hasil Temuan Audit Operasional 2013 sebagai berikut: a. Temuan Audit Operasional Tahun 2010 s.d. 2013
10. The Results of Audit Findings Based on the results of audit implementation in 2013,
can be acquired 257 findings. Till the end of 2013, there are 53 findings have been followed and the rests 204
findings are still in the process of following up and monitoring.
The results of Operational audit in 2013 ar as follows: a. The findings of Opertional audit in the period 2010 - 2013
Keterangan: T: Temuan
D: Discovery R: Rekomendasi
R: Recommendation TL: Tindak lanjut
FU: Follow U
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