About PT.PP

Corporate Governance

Audit Internal

Judul Ukuran Dokumen
Charter SPI 2019 PT PP (Persero) Tbk 1,5 MB Charter SPI 2019 PT PP (Persero) Tbk

Audit function at PT PP (Persero) Tbk is carried out by Internal Audit Unit (IAU) which works independently to help President Director in monitoring and controlling activities and it is vital for the Company to be managed in accordance with Standard Operating Procedure (SOP).

The establishment of IAU at PT PP (Persero) Tbk is explained in Internal Audit Charter that refers to:

  • Republic of Indonesia Law Number 19 of 2003 on State Owned Enterprise.
  • Republic of Indonesia Government RegulationNumber 12 of 1998 dated January 17, 1998 concerning Limited Company, as statedin Chapter III, Internal Audit Unit: Article 28,Article 29, and Article 30.
  • Minister of SOE Regulation Number PER-01/MBU/2011 dated August 1, 2011 concerning Good Corporate Governance Implementationin State Owned Enterprise.
  • Regulation of Financial Services Authority No. 56/POJK/.04/2015 dated December 23, 2015 regarding Formation and guidelines for the preparation of the Charter of Internal Audit Unit.

Internal Audit Charter

One of the implementation of the follow-up recommendations from the review result over SPI Function held in 2015, the Internal Audit Charter 2013 has been reviewed and refined as well as authorized by the Board of Commissioners and Board of Directors on December 22, 2015. And re-refined on dated September 28, 2016 as well as authorized by the board of commisioners and Board of Directors.

  • PROFESSIONAL REQUIREMENT
    Internal auditor is not allowed to conductaudit in Unit that had been managed/involvedmaximum within the last 2 (two) years.
  • DUTY, RESPONSIBILITY AND AUTHORITY
    Audit result follow-up recommendation monitoring that had been presented toauditee. The supervisor who oversees follow-upimplementation is Team Head.
  • REPORTING
    Audit Report is submitted to President Directorand Board of Commissioners.

PERSYARATAN PROFESIONAL

Auditor SPI tidak diperkenankan melakukan audit di Unit yang pernah dikelolanya/terlibat didalamnya dalam kurun waktu minimal 2 (dua) tahun.

TUGAS, TANGGUNG JAWAB dan WEWENANG

Memonitor pelaksanaan rekomendasi (tindak lanjut) dari hasil pemeriksaan yang disampaikan ke auditee. Penanggung jawab memonitor pelaksanaan tindak lanjut adalah Ketua Tim.

PELAPORAN

LHP dilaporkan ke Direktur Utama dan Dewan Komisaris.