The establishment of the Internal
Audit Unit refers to POJK No. 56/POJK.04/2015 regarding the Establishment and Guidelines
for Internal Audit Charter. Internal Audit is an organ of governance that is established
in order to provide added value through auditing (assurance) and consulting conducted
in an objective, independent, and professional manner. The Internal Audit
function is designed to perform assessment and evaluation on the performance of
risk management, the effectiveness of internal control processes and
governance, as well as provide consultation as needed.
In accordance with the Company’s Internal Audit Charter, the adoption of internal audit regarding the governance and performance of the Company is carried out by the Internal Audit Unit, which is led by the Head of Internal Audit who is directly responsible to the President Director.
Internal auditors implement the
following code of conduct:
Integrity builds trust and lays the foundation for the internal auditor’s assessment.
The internal auditor demonstrates objectivity at the highest professional level in collecting, evaluating and communicating information regarding activities or processes unde examination. The internal auditor performs a balanced assessment of all relevant situations,and is not influenced by their owN interests or that of others.
The internal auditor upholds the value and ownership of information received, and will noT disclose information without prior consent except where otherwise stated in existing laws and regulations, or has a professional obligation to do so.
The internal auditor applies the necessary knowledge, skills and experiences in providing internal audit services.