Page 447 - Annual Report 2022 - PLN Indonesia Power

Tata Kelola Perusahaan
(Governansi Korporat)
Corporate Governance

Audit Internal
Internal Audit

Piagam Audit Internal
Internal Audit Charter

Untuk mendukung pelaksanaan tugas dan fungsinya, Satuan Internal To support its duties and functions, the Internal Audit Unit is
Audit telah dilengkapi dengan Piagam Audit Internal (Internal Audit equipped with Internal Audit Charter that contains some regulations,
Charter) yang memuat pengaturan, antara lain tentang: among others:
1. Peran Satuan Internal Audit; 1. Internal Audit Unit's Role
2. Struktur organisasi dan persyaratan untuk auditor internal; 2. Organizational Structure and Requirements for internal auditors
3. Tugas dan tanggung jawab serta lingkup pekerjaan; 3. Duties and responsibilities and scope of work;
4. Wewenang; 4. Authorities;
5. Pelaporan; 5. Reporting;
6. Audit internal terintegrasi; 6. Integrated internal audit;
7. Penggunaan jasa eksternal untuk mendukung tugas audit 7. Utilization of external services to support internal audit’s duties;
internal;
8. Komunikasi audit; 8. Audit communication;
9. Standar pelaksanaan tugas audit internal, kode etik dan program 9. Internal audit duty implementation standard, code of conduct,
Quality Assurance; serta and quality assurance program; and
10. Pertanggungjawaban Satuan Internal Audit. 10. Responsibilities of Internal Audit Unit.

Piagam Audit Internal ditinjau ulang secara periodik untuk Internal Audit Charter is periodically reviewed to ensure its relevance
memastikan bahwa muatan piagam tersebut masih relevan in supporting the achievement of Internal Audit Unit's purpose. The
dalam mendukung pencapaian tujuan Satuan Internal Audit. latest change of Internal Audit Charter is stipulated in accordance
Perubahan terakhir terhadap Piagam Audit Internal telah ditetapkan with the Joint Decree of the Board of Directors and Board of
berdasarkan Keputusan Bersama Direksi dan Dewan Komisaris Commissioners with last amendment by the Joint Decree of the
Nomor 008.K/010/IP/2021 dan Nomor 001.SK/DEKOM-IP/2021 Board of Directors and Board of Commissioners No. 008.K/010/
tentang Piagam Audit Internal Terintegrasi (Integrated Internal IP/2021 on the Integrated Internal Audit Charter and No. 001.SK/
Audit Charter) PT Indonesia Power tanggal 20 Januari 2021 sebagai DEKOM-IP/2021 dated January 20, 2021 as an update to the Joint
pembaharuan dari Keputusan Bersama Direksi dan Dewan Komisaris Decree of the Board of Directors and Board of Commissioners No.
Nomor 114.K/010/IP/2020 dan Nomor 015.SK/DEKOM-IP/2020 114.K/010/IP/2020 and No. 015.SK/DEKOM-IP/2020 dated August
tanggal 18 Agustus 2020. 18, 2020.

Selain Piagam Audit, pelaksanaan tugas Satuan Internal Audit In addition to the Internal Audit Charter, in assuming its duties,
juga mengacu pada Pedoman Audit Internal Perusahaan Nomor the Internal Audit Unit is also guided by the Company's Internal
116.K/010/IP/2020 tanggal 20 Agustus 2020, Program Kerja Audit Audit Guidelines according to the Decree of the Board of Directors
Tahunan (PKAT) dan penyempurnaan perangkat operasional melalui Number 116.K/010/IP/2020 dated August 20, 2020, Annual Audit
aplikasi Risk Based Audit (ProRBA) yang akan diintegrasikan dengan Work Plan (AAWP), and improvement of operational instruments
penerapan manajemen risiko. through Risk-Based Audit (ProRBA) that will be integrated into risk
management implementation.

Tugas dan Tanggung Jawab Audit Internal
Duties and Responsibilities of Internal Audit Unit
Sesuai dengan Piagam Audit Internal, tugas dan tanggung jawab In accordance with the Internal Audit Charter, below are the duties
Satuan Internal Audit adalah sebagai berikut: and responsibilities of the Internal Audit Unit:
1. Menyusun dan mengkaji strategi jangka panjang, kebijakan, 1. Prepare and analyze long-term strategies, policies, business
proses bisnis dan prosedur Satuan Internal Audit; processes, and procedures at the Internal Audit Unit;
2. Menyusun dan mengendalikan program kerja dan anggaran 2. Prepare and control work program and budget according to the
sesuai fungsi utama Satuan Internal Audit untuk mendukung Unit’s main function to support Company Long-term Plan and
RJPP dan RKAP; WP&B;
3. Menyusun kajian risiko dan mengelola mitigasinya atas kegiatan 3. Prepare risk analysis and manage risk mitigation for Internal
Satuan Internal Audit; Audit Unit’s activities;

2022 Annual Report
www.plnindonesiapower.co.id 447
PT PLN Indonesia Power