PIAGAM UNIT AUDIT INTERNAL

CHARTER of THE INTERNAL AUDIT UNIT of

PT Elang Mahkota Teknologi Tbk
(“ Perseroan”/”Company”)

1. Acuan Utama 1. Main References

a. Peraturan Otoritas Jasa a. Financial Services Authority

Keuangan Nomor: Regulation Number:
56/POJK.04/2015 tentang 56/POJK.04/2015 on Formation and
Pembentukan dan Pedoman Guidelines for Preparation of Internal
Penyusunan Piagam Unit Audit Audit Unit Charter (“FSA
Internal (“POJK”). Regulation 56”).
b. Code of Ethics yang diterbitkan b. Code of Ethics published by the
oleh The Institute of Internal Institute of Internal Auditors in 2009.
Auditors tahun 2009.
c. International Standards for the c. International Standards for the
Professional Practice of Internal Professionalism Practice of
Auditing (Standard) yang Internal Auditing (Standard)
diterbitkan oleh The Institute of published by the Institute of Internal
Internal Auditors tahun 2011. Auditors in 2011.
d. Practices Advisory menurut d. Practices Advisory according to
International Professional Practice International Professionalism Practice
Framework (IPPF) yang diterbitkan Framework (IPPF) published by the
oleh The Institute of Internal Institute of Internal Auditors in 2013.
Auditors tahun 2013.
e. COSO Internal Control - e. COSO Internal Control - Integrated
Integrated Framework yang Framework published by The Committee
diterbitkan oleh The Committee of of Sponsoring Organization of the
Sponsoring Organization of the Threadway Commission (COSO) in
Threadway Commission (COSO) 2013.
tahun 2013.

2. Definisi dan Tujuan Unit Audit 2. Definition and Purpose

Internal

a. Definisi Unit Audit Internal a. Definition

1) Audit Internal adalah suatu 1) Internal audit is a set of activities to

kegiatan pemberian keyakinan provide assurance, independent and
dan konsultasi yang bersifat objective consultation with the aim to
independen dan objektif, improve value and operations, through
dengan tujuan untuk systematic approach by evaluating and
1
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 PIAGAM UNIT AUDIT INTERNAL
CHARTER of THE INTERNAL AUDIT UNIT of
PT Elang Mahkota Teknologi Tbk
(“ Perseroan”/”Company”)

meningkatkan nilai dan improving the effectiveness of risk

memperbaiki operasional management, process control and good
perusahaan, melalui governance of the Company. (FSA
pendekatan yang sistematis, Regulation 56 Article 1)
dengan cara mengevaluasi dan
meningkatkan efektivitas
manajemen risiko,
pengendalian, dan proses tata
kelola Perseroan. (POJK Pasal
1)

2) Menjadi kebijakan Direksi dan 2) It is the policy of the Board of

Komisaris Perseroan untuk Directors and Board of
mendukung penuh fungsi Unit Commissioners to give full support to
Audit Internal sebagai fungsi the function of Internal Audit Unit
assurance dan internal consulting in providing independent and objective
yang independen dan obyektif internal consulting and assurance to
untuk membantu Direksi dan assist the Board of Directors and
Komisaris Perseroan dalam Board of Commissioners in the
melaksanakan good corporate performance of good corporate
governance. governance.

3) Unit Audit Internal adalah 3) Internal Audit Unit is a work unit

unit kerja dalam Perseroan formed in the Company to perform the
yang menjalankan fungsi Audit Function of Internal audit. Internal
Internal. Unit Audit Internal Audit Unit adopts systematic
menggunakan pendekatan approach in evaluating and improving
yang sistematis dalam the effectiveness of risk management,
mengevaluasi dan internal control and governance of
meningkatkan efektifitas dari business process;
manajemen risiko, pengendalian
internal dan governance dari
proses bisnis;

b. Tujuan Unit Audit Internal b. Purpose

1) Unit Audit Internal bertujuan 1) Internal Audit Unit aims to serve as

menjadi mitra (Strategic Business a Strategic Business Partner to the
Partner) bagi manajemen dan management and company in
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 PIAGAM UNIT AUDIT INTERNAL
CHARTER of THE INTERNAL AUDIT UNIT of
PT Elang Mahkota Teknologi Tbk
(“ Perseroan”/”Company”)

Perseroan untuk mendukung achieving its goals. (COSO Internal

pencapaian tujuan Perseroan. control-Integrated Framework)
(COSO Internal control-Integrated
Framework)
2) Penilaian terhadap Control 2) Assessment on the Control
Environment (integrity, ethical Environment (integrity, ethical values,
values, struktur organisasi) yang Structure) forming the basis for the
merupakan dasar dari overall internal control.
pengendalian internal
Perseroan secara keseluruhan.
3) Risk Assesment (Standards for 3) Risk Assessment (Standards for the
the Professional Practice of Professional Practice of Internal
Internal Auditing 2120) Auditing 2120)
a) Unit Audit Internal a) Internal Audit Unit
memfasilitasi penetapan facilitates the goal setting, risk
tujuan, identifikasi risiko identification and risk
dan manajemen risiko management by the
yang dilakukan oleh management.
manajemen.
b) Unit Audit Internal b) Internal Audit Unit assesses
menilai keandalan, the reliability, accuracy and
ketepatan dan validasi validation of risk assessment
risk assessment yang by providing inputs to the
dilakukan untuk management.
memberi masukan
kepada manajemen.
c) Unit Audit Internal akan c) Internal Audit Unit will set
memprioritaskan priority of audit in high risk
kegiatan audit pada area areas and provides input to the
yang dipandang management on the
manajemen memiliki effectiveness of management in
risiko tinggi serta managing the risks.
memberi masukan
kepada manajemen
mengenai efektifitas
manajemen dalam
mengelola risiko
tersebut.

4) Melakukan evaluasi atas risiko 4) Perform evaluation on risks and

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 PIAGAM UNIT AUDIT INTERNAL
CHARTER of THE INTERNAL AUDIT UNIT of
PT Elang Mahkota Teknologi Tbk
(“ Perseroan”/”Company”)

dan pengendalian terkait control of governance, operations and

governance, kegiatan operasi dan information system relating to:
sistem informasi sehubungan (Standards for the Professionalism
dengan: (Standards for the Practice of Internal Auditing 2130-
Professional Practice of 1)
Internal Auditing 2130-1)

a) Efektifitas dan efisiensi

a) Effectiveness and efficiency of
operasi
b) Keandalan dan integritas operations
b) Reliability and integrity of
atas pelaporan keuangan
financial and operational
dan operasi
reporting
c) Perlindungan Asset
c) Asset Protection
d) Kepatuhan terhadap
d) Compliance with regulations,
peraturan, perundangan,
legislations, policies, procedures
kebijakan, prosedur, dan
and contracts
kontrak
5) Melakukan penilaian atas
5) Carry out assessment on the
kesesuaian prinsip dan
conformance to the principles of and
kebijakan akuntansi yang
diadopsi oleh Perseroan yaitu policies accounting adopted by the
Company i.e. Indonesian Financial
Prinsip Standard Akuntansi
Accounting Standards (PSAK).
Keuangan (PSAK) Indonesia.
However, Internal Audit Unit gives
Namun demikian Unit Audit
Internal tidak memberikan no opinion on the Financial statement
Company, which shall be the duty of
opini atau pendapat atas
the External Auditor.
Laporan Keuangan Perseroan,
dimana hal tersebut menjadi
tugas External Auditor.
6) Melakukan penilaian terhadap
6) Carry out assessment on the
efektifitas seluruh fungsi
effectiveness of all monitoring functions
monitoring atas pengendalian
on internal control through:
internal baik yang dilakukan
(Standards for the Professionalism
melalui: (Standards for the
Practice of Internal Auditing 1311)
Professional Practice of
Internal Auditing 1311)
a) Ongoing monitoring, yang
a) Ongoing monitoring as
dilakukan oleh embedded
performed by the embedded
internal control seperti
internal control such as
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 PIAGAM UNIT AUDIT INTERNAL
CHARTER of THE INTERNAL AUDIT UNIT of
PT Elang Mahkota Teknologi Tbk
(“ Perseroan”/”Company”)

financial controller, budget financial controller, budget

controller atau operational controller or operational
controller. controller.
b) Self Assessment yang b) Self Assessment as performed
dilakukan oleh by the Directorate, Division
Direktorat serta Divisi and Department under its
dan Department yang supervision.
ada dibawahnya.
7) Pelaporan serta komunikasi
pelaksanaan manajemen risiko 7) Reporting and communication of risk
dan pengendalian internal management and internal control of
Perseroan. the Company.

3. Struktur Organisasi dan Kedudukan

3. Organizational Structure and Status
a. Unit Audit Internal terdiri dari 1
(satu) orang Auditor Internal atau a. Internal Audit Unit consists of 1 (one)
lebih dan dipimpin oleh seorang Internal Auditor or more which is lead by
Kepala Unit Audit Internal (POJK the Head of Internal Audit Unit (FSA
Pasal 4). Regulation 56 Article 4).
b. Kepala Unit Audit Internal diangkat
dan diberhentikan oleh Direktur b. Head of Internal Audit Unit is appointed
Utama atas persetujuan Dewan and terminated by the President Director
Komisaris. Unit Audit Internal subject to approval of the Board of
Perseroan merupakan Divisi yang Commissioners. Internal Audit Unit
independen yang di dalam struktur Company is an independent Division in the
organisasi Perseroan berada di structure of the company which is under the
bawah dan bertanggung jawab supervision of and accountable to the
kepada Direktur Utama dan secara President Director and functionally
fungsional melapor kepada Komite reporting to the Audit Committee. (IIA
Audit.(IIA Practice Advisory 1110 Practice Advisory 1110 and FSA
dan POJK Pasal 5) Regulation 56 Article 5)
c. Unit Audit Internal Perseroan
dipimpin oleh dan bertanggung c. Internal Audit Unit will be headed by and
jawab secara langsung seorang is directly accountable to the Head of
Kepala Unit Audit Internal sebagai Internal Audit Unit who is the Head of
Kepala Divisi Unit Audit Internal Internal Audit Unit Division responsible
yang bertanggung jawab dalam for establishing the methodology, policies
menetapkan methodology, kebijakan and procedures Internal Audit Unit to the
5
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 PIAGAM UNIT AUDIT INTERNAL
CHARTER of THE INTERNAL AUDIT UNIT of
PT Elang Mahkota Teknologi Tbk
(“ Perseroan”/”Company”)

dan prosedur Unit Audit Internal Company and its affiliates, prepare
untuk Perseroan dan afiliasinya, Internal Audit Unit Plan and perform the
membuat Unit Audit Internal Plan, overall function of Internal Audit Unit.
dan melaksanakan fungsi Unit Audit
Internal secara keseluruhan.
d. Unit Audit Internal berkomunikasi
dan bekerja sama dengan External d. Internal Audit Unit communicate and
Auditor untuk memastikan rencana works with External Auditor to ensure
audit keduanya merupakan sinergi that audit plan is synergic in suggesting
dalam menghasilkan rekomendasi recommendations for improved performance
peningkatan kinerja Perseroan. of the Company.

e. Unit Audit Internal menjalankan

penugasan yang bersifat ad-hoc e. Internal Audit Unit performs ad hoc
dan/atau khusus yang diberikan baik and/or special assignment delegated by the
oleh Direktur Utama atau Komite President Director or Audit Committee to
Audit sepanjang tidak mengandung the extent same will not cause conflict of
benturan kepentingan. Penugasan interest. Assignment from other Members
dari anggota Direksi lainnya harus of the Board of Directors shall be made
disampaikan melalui Direktur through President Director, assignment
Utama, penugasan dari Dewan from the Board of Commissioners shall be
Komisaris disampaikan melalui made through Audit Committee.
Komite Audit.

4. Persyaratan Auditor Internal

Sebagaimana yang diatur dalam POJK
Pasal 6, Auditor Internal dalam Unit Audit
Internal wajib memenuhi persyaratan
sebagai berikut:
a. memiliki integritas dan perilaku yang
profesional, independen, jujur, dan
objektif dalam pelaksanaan tugasnya;
b. memiliki pengetahuan dan
pengalaman mengenai teknis audit
dan disiplin ilmu lain yang relevan
dengan bidang tugasnya;
c. memiliki pengetahuan
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4. Qualifications of Internal Auditor
As per FSA Regulation 56 Article 6, Internal
Auditor in the Internal Audit Unit must fulfill
the following qualifications:
a. have professional, independent, honest and
objective integrity and conduct in the course
of its duties;
b. have technical knowledge and experience on
audit and other discipline relevant to the
area of duties;
tentang
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 PIAGAM UNIT AUDIT INTERNAL
CHARTER of THE INTERNAL AUDIT UNIT of
PT Elang Mahkota Teknologi Tbk
(“ Perseroan”/”Company”)

peraturan perundang-undangan di c. have knowledge on applicable laws and

bidang Pasar Modal dan peraturan regulations on Capital Market and other
perundang-undangan terkait lainnya; pertinent laws and regulations;
d. memiliki kecakapan untuk
berinteraksi dan berkomunikasi baik d. have good communication skills, verbal and
lisan maupun tertulis secara efektif; written;
e. mematuhi standar profesi yang
dikeluarkan oleh asosiasi Audit
Internal; e. Comply with professional standards
published by the internal audit association;
f. mematuhi kode etik Audit Internal;
g. menjaga kerahasiaan informasi
f. Comply with Code of Conduct of Internal
dan/atau data perusahaan terkait
audit;
dengan pelaksanaan tugas dan
g. keep and maintain the confidentiality of
tanggung jawab Audit Internal
information and/or data relating to the
kecuali diwajibkan berdasarkan
performance of duties and responsibilities of
peraturan perundang-undangan atau
Internal audit unless required by applicable
penetapan atau putusan pengadilan;
laws and regulations or pursuant to court
h. memahami prinsip tata kelola ruling;
perusahaan yang baik dan
manajemen risiko; dan h. have understanding of the principles of good
corporate governance and risk management;
i. bersedia meningkatkan pengetahuan, and
keahlian, dan kemampuan
profesionalismenya secara terus- i. willingness to continuously improve and
menerus. expand knowledge, professional skills and
expertise.

5. Prinsip dan Kode Etik Unit Audit

Internal
5. Principles of and Code of Conduct
Dalam menjalankan tugas dan tanggung Internal Audit Unit
jawabnya, Unit Audit Internal harus
berpegang kepada prinsip-prinsip sebagai In the course of duties and responsibilities,
berikut (IIA Code of Ethics): Internal Audit Unit will adhere to the following
principles (IIA Code of Ethics):
a. Integritas: Integritas Unit Audit
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SCTV Tower, 18th Floor, Senayan City Jl. Asia Afrika Lot. 19 Jakarta, 10270, Indonesia
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 PIAGAM UNIT AUDIT INTERNAL
CHARTER of THE INTERNAL AUDIT UNIT of
PT Elang Mahkota Teknologi Tbk
(“ Perseroan”/”Company”)

Internal merupakan suatu jaminan a. Integrity: Integrity of the Internal Audit

bagi Perseroan, sehingga Unit is an assurance for the Company,
pertimbangan dari Unit Audit thus consideration of the Internal Audit
Internal dapat dipercaya. Unit may be relied upon.
b. Obyektifitas: Unit Audit Internal
memberikan objektivitas profesional b. Objectivity: Internal Audit Unit employs
yang tinggi dalam mengumpulkan, professional objectivity in collecting,
mengevaluasi, dan evaluating and communicating the activities
mengkomunikasikan kegiatan atau or processes being audited. Internal Audit
proses yang sedang diperiksa. Unit Unit generates balanced assessment on all
Audit Internal membuat penilaian relevant conditions not affected by their
yang seimbang dari semua keadaan personal interests or other persons in
yang relevan dan tidak dipengaruhi forming the valuation.
oleh kepentingan mereka sendiri
atau oleh orang lain dalam
membentuk penilaian.
c. Confidentiality: Unit Audit Internal
menjaga setiap informasi yang
diterima dan tidak akan c. Confidentiality: Internal Audit Unit shall
mengungkapkan informasi tersebut keep and maintain all information it
tanpa persetujuan manajemen. receives and will not disclose such
d. Competency: Unit Audit Internal information without the prior consent of the
senantiasa meningkatkan management.
pengetahuan dan keterampilannya d. Competency: Internal Audit Unit at all
untuk dapat melaksanakan tugas times improve their knowledge and skills to
dengan baik. in satisfying their duties.

6. Tugas dan Tanggung Jawab

Unit Audit Internal sebagai salah satu 6. Duties and responsibilities

fungsi Pengawasan & Pengendalian
(Control & Monitoring) dalam Perseroan Internal Audit Unit as one of the Control &
memiliki tugas dan tanggung jawab: Monitoring functions in the Company will have
the following duties and responsibilities:
a. Kepala Unit Audit Internal
bertanggung jawab untuk membuat
Rencana Audit Tahunan Perseroan a. Head of Internal Audit Unit is responsible
dan melakukan alignment dengan for preparing Annual Audit Plan and
Rencana Audit Tahunan anak ensuring alignment with the Annual Audit
Perseroan bila diperlukan, Plan of subsidiaries, if required, Risk
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 PIAGAM UNIT AUDIT INTERNAL
CHARTER of THE INTERNAL AUDIT UNIT of
PT Elang Mahkota Teknologi Tbk
(“ Perseroan”/”Company”)

berdasarkan risiko (Risk Based Unit Based Internal Audit Unit Plan, man
Audit Internal Plan), rencana dan power planning and budget of Internal
kebutuhan staf tahunan (man power Audit Unit Division to be presented to the
planning) serta anggaran Divisi Unit President Director and Audit Committee
Audit Internal untuk diserahkan (Standards for the Professionalism Practice
kepada Direktur Utama dan Komite of Internal Auditing 2010 and FSA
Audit. (Standards for the Regulation 56 Article 7 letter (a)).
Professional Practice of Internal
Auditing 2010)
b. Jika ada perubahan yang signifikan
atas rencana yang sudah
disampaikan, Kepala Unit Audit b. In the case of significant variation, change
Internal harus menyampaikan or modification to the plan submitted, the
perubahan tersebut beserta rencana Head of Internal Audit Unit will submit
yang telah direvisi kepada Direktur the revised plan to the President Director
Utama dan Komite Audit. and Audit Committee.

c. Menilai kecukupan (Adequacy),

menguji, dan mengevaluasi
mekanisme pengendalian internal c. Assess the adequacy, examine and evaluate
Perseroan, kebijakan manajemen the internal control, policies for risk
risiko serta governance system yang management, and governance system to
dapat membantu pencapaian tujuan assist in achieving the goals of the company.
Perseroan. (IIA Code of Ethics dan (IIA Code of Ethics and COSO Report-
COSO Report-Internal Control Internal Control integrated Framework)
integrated Framework)
d. Menilai efektifitas (effectivity ) dari
prosedur pengendalian yang
dijalankan oleh Embedded Internal d. Assess the effectiveness of the control
Control pada setiap Direktorat, Divisi procedures by the Embedded Internal
dan Departement terkait, terutama Control in each Directorate, Division and
di bidang keuangan, akuntansi, Department, mainly in finance, accounting,
operasional, sumber daya manusia, operations, Human Resources, marketing
pemasaran, dan teknologi informasi and information technology in compliance
telah dijalankan sesuai dengan with Corporate Policy Manual Company
Corporate Policy Manual Perseroan dan and Standard Operating Procedures.
Standard Operating Procedures. (COSO (COSO Internal Control - Integrated
Internal Control - Integrated Framework);
Framework);

9
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 PIAGAM UNIT AUDIT INTERNAL
CHARTER of THE INTERNAL AUDIT UNIT of
PT Elang Mahkota Teknologi Tbk
(“ Perseroan”/”Company”)

e. menilai efisiensi (efficiency )

operasional terutama di bidang
keuangan, akuntansi, operasional, e. Assess the efficiency operations mainly in
sumber daya manusia, pemasaran, finance, accounting, operations, Human
dan teknologi informasi berdasarkan Resources, marketing and information
pendekatan proses bisnis (Business technology based on Business Process
Process Aprroach). (COSO Internal Approach. (COSO Internal Control –
Control – Integrated Framework) Integrated Framework)
f. Menilai keandalan (reliability )
pengendalian internal keuangan serta
pengendalian internal dalam proses f. Assess the reliability of internal control of
pembuatan laporan keuangan finance and internal control in the financial
(financial reporting control). (COSO reporting control. (COSO Internal Control
Internal Control - Integrated - Integrated Framework)
Framework)
g. Menilai kepatuhan Perseroan
terhadap hukum dan peraturan yang
berlaku. (COSO Internal Control - g. Assess the compliance with applicable laws
Integrated Framework) and regulations. (COSO Internal Control
h. Memberi masukan kepada - Integrated Framework)
manajemen atas pengendalian
internal dan standard operating h. Providing inputs to the management in
procedures yang diperlukan yang respect of internal control and standard
mengacu kepada best practices. operating procedures in compliance with the
i. Unit Audit Internal bertanggung best practices.
jawab untuk menyampaikan laporan
atas aktifitas dan temuan audit i. Internal Audit Unit is responsible for the
kepada Direksi, Komite Audit reporting of performance and audit findings
(Standards for the Professional to the Board of Directors, Audit
Practice of Internal Auditing 2060) Committee (Standards for the Professional
dan Dewan Komisaris (POJK Pasal Practice of Internal Auditing 2060) and
7). Board of Commissioners (FSA Regulation
j. Unit Audit Internal bertanggung 56 Article 7 letter (e)).
jawab untuk membuat rencana
monitoring, tindak lanjut (follow up) j. Internal Audit Unit is responsible to create
serta menilai kecukupan tindak monitoring plan, to follow up action plan,
lanjut manajemen atas saran dan and to assess the adequacy of follow up by
rekomendasi yang disampaikan oleh the management on the suggestions and
Unit Audit Internal. recommendations by the Internal Audit
k. Kepala Unit Audit Internal harus Unit.
10
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 PIAGAM UNIT AUDIT INTERNAL
CHARTER of THE INTERNAL AUDIT UNIT of
PT Elang Mahkota Teknologi Tbk
(“ Perseroan”/”Company”)

melakukan penilaian kecakapan,

pemahaman dan pengetahuan staf k. Head of Internal Audit Unit will carry
audit sehubungan dengan pekerjaan out assessment on skills, understanding,
audit yang akan dilakukan. Jika and knowledge of the audit staff in relation
Divisi Unit Audit Internal tidak to the audit performed. If the Internal
memiliki kecakapan, pemahaman Audit Unit Division lacks the skills,
dan pengetahuan yang memadai understanding and adequate knowledge for
untuk hal tertentu maka Kepala Unit certain required matters, the Head of
Audit Internal harus melaporkan Internal Audit Unit will report to the
kepada Direktur Utama dan Komite President Director and Audit Committee
Audit untuk kemudian menunjuk will appoint an independent third party.
pihak ketiga yang independen. (Standards for the Professionalism Practice
(Standards for the Professional of Internal Auditing 2030).
Practice of Internal Auditing 2030).
l. Memantau, menganalisis, dan
melaporkan pelaksanaan tindak
lanjut perbaikan yang telah l. Monitor, analyze and report the
disarankan. performance of corrective follow up as
m. Unit Audit Internal bekerja sama recommended (FSA Regulation 56 Article
dengan Komite Audit agar Komite 7 letter (f)).
Audit dapat menjalankan perannya m. Internal Audit Unit will work together
sesuai dengan peraturan yang with the Audit Committee so that Audit
berlaku. (POJK Pasal 7 huruf (g)). Committee will perform its role in
n. Unit Audit Internal bertanggung accordance with the applicable regulations
jawab untuk menjalankan penugasan (FSA Regulation 56 Article 7 letter (g)).
yang bersifat ad-hoc yang diberikan n. Internal Audit Unit is responsible for
oleh Direktur Utama atau Komite performing ad hoc assignment assigned by
Audit sepanjang tidak mengandung President Director or Audit Committee in
benturan kepentingan. Atas so far as the assignment does not bear
penugasan khusus tersebut. Unit conflict of interest with respect to the said
Audit Internal menyiapkan "surat ad hoc assignment. Internal Audit Unit
penugasan" (assignment letter) yang will prepare assignment letter which
menjelaskan tujuan dan lingkup describes the purpose, scope and
penugasan serta tanggung jawab responsibility of Internal Audit Unit to be
Unit Audit Internal yang harus signed by the assignor.
ditandatangani oleh pemberi tugas.
o. Kepala Unit Audit Internal
bertanggung jawab untuk
melaporkan kepada Direktur Utama o. Head of Internal Audit Unit is responsible
dan Komite Audit jika dalam for reporting to the President Director and
11
PT Elang Mahkota Teknologi Tbk
SCTV Tower, 18th Floor, Senayan City Jl. Asia Afrika Lot. 19 Jakarta, 10270, Indonesia
Tel.+62-21 72782066 Fax. +62-21 72782194
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 PIAGAM UNIT AUDIT INTERNAL
CHARTER of THE INTERNAL AUDIT UNIT of
PT Elang Mahkota Teknologi Tbk
(“ Perseroan”/”Company”)

penugasan terdapat potensi benturan Audit Committee any potential conflict of

kepentingan atau Unit Audit Internal interest or Internal Audit Unit ceases to
tidak dapat lagi dipandang act independently. In such case, President
independen. Dalam situasi demikian, Director or Audit Committee shall have
Direktur Utama atau Komite Audit the right to appoint an independent third
berhak menunjuk pihak ketiga yang party to perform the duties at the expense
independen untuk melaksanakan of the company.
tugas tersebut atas biaya Perseroan.
p. Memberikan peringatan dini (early
warning) kepada Direksi dan Komite
Audit mengenai masalah yang p. Issue early warning to the Board of
ditemukan dalam pekerjaan audit Directors and Audit Committee as to
yang secara signifikan berpotensi issues identified in the course of audit which
mempengaruhi pencapaian tujuan bears significant potential to affect the
Perseroan. achievement of goals set by the Company.
q. Menyusun program untuk
mengevaluasi mutu kegiatan audit
internal (POJK Pasal 7 huruf (h)). q. Prepare the program to evaluate the quality
r. Melakukan pemeriksaan khusus of internal audit (FSA Regulation 56
apabila diperlukan (POJK Pasal 7 Article 7 letter (h)).
huruf (1)). r. Perform special audit if required (FSA
Regulation 56 Article 7 letter (i)).
7. Hak dan Wewenang

a. Unit Audit Internal memilik hak dan 7. Rights and Powers

wewenang mendapatkan akses
kepada semua fungsi dalam a. Internal Audit Unit shall have the rights
organisasi, akses kepada semua and powers to access all functions in the
dokumen/catatan, akses kepada aset organization, access to all
yang dimiliki Perseroan dan anak documents/records, access to assets owned
Perseroan yang berkaitan dengan by the company and subsidiaries relating to
pelaksanaan tugasnya (POJK Pasal 8 the performance of duties (FSA Regulation
huruf (a)). 56 Article 8 letter (a)).

b. Unit Audit Internal memiliki hak

dan wewenang untuk melakukan
komunikasi secara langsung dengan b. Internal Audit Unit shall have the rights
Direksi, Dewan Komisaris, dan/atau and powers to communicate directly with
Komite Audit, serta bertanya dan the Board of Directors, Board of
meminta penjelasan dari karyawan, Commissioners, and/or Audit Committee
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maupun manajemen atas isu yang and seek proper explanation from the
terkait dengan penugasan audit employees and management on issues
(POJK Pasal 8 huruf (b)). relating to audit (FSA Regulation 56
Article 8 letter (b)).
c. Unit Audit Internal berwenang
mengadakan rapat secara berkala
dan insidentil dengan Direksi, c. Internal Audit Unit has the authority to
Dewan Komisaris, dan/atau Komite hold meeting regularly and incidentally with
Audit (POJK Pasal 8 huruf (c)). the Board of Directors, Board of
Commissioners, and/or Audit Committee
d. Kepala Unit Audit Internal memiliki (FSA Regulation 56 Article 8 letter (c)).
hak sekaligus tanggung jawab untuk
mengkaji kinerja operasional dan d. Head of Internal Audit Unit shall have
non operasional Perseroan melalui the rights and responsibility for reviewing
kunjungan, audit maupun aktifitas the operations and non-operations through
lain yang relevan. visitation, audit and other relevant
e. Unit Audit Internal berhak sekaligus activities.
bertanggung jawab untuk
berkomunikasi dan berdiskusi e. Internal Audit Unit will have the right
dengan Komite Audit atas Isu and responsibility for communicating and
signifikan yang memerlukan discussing with the Audit Committee on
pendapat atau masukan Komite Significant issues which may require
Audit. opinion or inputs from the Audit
f. Dengan persetujuan Direktur Committee.
Utama, Unit Audit Internal
berwenang untuk meminta bantuan f. Subject to approval of the President
spesialis (specialized services) dari luar Director, Internal Audit Unit will have
organisasi Perseroan, antara lain the power to engage external specialized
auditor external, jika sumber daya services which may include external
dalam Unit Audit Internal tidak auditor, if resources in the Internal Audit
mencukupi untuk memenuhi tujuan Unit are inadequate to fulfill the purpose of
audit atau dengan alasan lain yang audit or otherwise authorized. Internal
telah mendapat persetujuan. Unit Audit Unit will have the power to
Audit Internal berwenang untuk coordinate the activities with the external
melakukan koordinasi kegiatannya auditor.
dengan kegiatan auditor eksternal.

g. Unit Audit Internal tidak memiliki

kewenangan untuk:
g. Internal Audit Unit has no authority to:
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1) Melaksanakan fungsi dan

kegiatan operasional 1) Perform the function and operations
(operational duties) untuk (operational duties) for the company
organisasi Perseroan maupun and its affiliates;
afiliasinya;
2) Memulai atau menyetujui
transaksi akuntansi diluar 2) Initiate or approve accounting
Divisi Unit Audit Internal; transactions other than Internal
3) Mengarahkan aktivitas Audit Unit Division;
karyawan Perseroan yang 3) Direct the activities of employees who
bukan karyawan Divisi Unit are not employees of Internal Audit
Audit Internal, kecuali dalam Unit Division, except if such
hal karyawan yang dimaksud employee is specifically assigned as the
telah secara khusus ditugaskan member of audit team or to assist
menjadi anggota tim audit atau audit team.
membantu tim audit.

8. Target Kerja dan Pengukuran Kinerja

8. Target and Performance
Measurement
a. Unit Audit Internal membuat target
dan rencana jangka panjang dan a. Internal Audit Unit shall prepare target
tahunan (Road Map) atas kinerja and long term and annual plan (Road
Divisi Unit Audit Internal Map) on the performance of Internal Audit
berdasarkan masukan yang dibuat Unit Division based on inputs provided by
oleh pihak internal (Komite Audit internal (Audit Committee and President
dan Direktur Utama) maupun pihak Director) and external parties appointed by
eksternal yang ditunjuk Perseroan. the Company.
b. Target kerja yang dimaksud dapat
meliputi namun tidak terbatas pada: b. The Target includes but not limited to:

1) Perbaikan Unit Audit Internal

Working Framework 1) Improvement of Internal Audit Unit
(penyiapan Manual Audit Working Framework (preparation of
metodology, standard working Audit methodology, standard working
papers, pembuatan Quality papers, Quality Assurance program
Assurance program dan and database knowledge management.
penyiapan database knowledge (Standards for the Professionalism
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management. (Standards for Practice of Internal Auditing 2040)

the Professional Practice of
Internal Auditing 2040)
2) Kepatuhan terhadap standard
yang diterbitkan oleh IIA 2) Compliance with standard published
(pembuatan risk profile, by the IIA (preparation of risk
membuat rencana audit profile, risk-based audit plan etc)
berdasarkan risiko dll)
3) Kesesuaian terhadap Internal
Control-Integrated 3) Conformance to Internal Control-
Framework yang diterbitkan Integrated Framework published by
COSO (pemahaman proses COSO (understanding of business
bisnis, identifikasi risiko dan process, risk identification, control
kontrol serta penilaian and assessment on the adequacy of
terhadap kecukupan kontrol control and standard operating
dan standard operating procedures).
procedures Perseroan).
4) Pengembangan sumber daya
Unit Audit Internal. 4) Development of Internal Audit Unit
5) Kegiatan audit berbasiskan resources.
risiko. 5) Risk-Based Audit.

c. Unit Audit Internal membuat Key

Performance Indicators berdasarkan c. Internal Audit Unit sets up the Key
matrix system yang mencakup: Performance Indicators based on matrix
system which include:
1) Output/deliverables
1) Output/deliverables
2) Standar yang disepakati (IIA
Standard, COSO, best 2) Standards agreed (IIA Standard,
practices dll) COSO, best practices etc)
3) Time Frame
3) Time Frame
d. Target dan Rencana Kerja serta
Matrix Key Performance Indicators d. Target and Work Plan and Matrix Key
harus diberikan kepada Direktur Performance Indicators will be delivered to
Utama dan Komite Audit untuk the President Director and Audit
mendapatkan persetujuan. Committee for approval.

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9. Pendekatan Audit Berbasis Risiko

(Risk Based Audit) 9. Risk Based Audit

a. Unit Audit Internal bertujuan

menjadi mitra (Strategic Business a. Internal Audit Unit aims to serve as a
Partner) manajemen dan Perseroan Strategic Business Partner for the
untuk membantu pencapaian tujuan management and company to assist in
Perseroan. Oleh karenanya Unit achieving the goals of the Company.
Audit Internal harus memahami Internal Audit Unit must have sound
tujuan, proses bisnis serta risiko understanding of the purpose, business
(what could go wrong) yang dapat process and risks (what could go wrong)
mempengaruhi efisiensi dan which may affect the efficiency and
efektifitas proses bisnis Perseroan effectiveness of business process and
dan pencapaian tujuan (objectives) achievement of objectives Company.
Perseroan.
b. Pendekatan Risk Based Audit
merupakan suatu proses dimana b. Risk Based Audit approach is a set of
Unit Audit Internal harus process where Internal Audit Unit will
memahami tujuan, lingkungan understand the purpose, control
pengendalian (control environment) environment, business process and risks
proses bisnis serta risiko terkait and prepare audit plan and perform audit
untuk kemudian menyiapkan based on risk profile identified and
Rencana Audit dan melakukan audit analyzed. (COSO Internal Control -
berdasarkan profil risiko yang telah Integrated Framework)
diidentifikasi dan dianalisa. (COSO
Internal Control - Integrated
Framework)
c. Identifikasi dan penilaian/analisa
risiko dilakukan melalui analisa top c. Risk identification and analysis is
down risk based approach atas laporan performed through top down risk based
keuangan, masukan dari manajemen approach of financial statement, inputs
ataupun Control Self Assessment (CSA) from the management and Control Self
yang berarti dilakukan oleh Assessment (CSA) by the Directorate/
Direktorat/Divisi/Department Division/ Department facilitated by the
terkait dengan difasilitasi oleh Unit Internal Audit Unit. (COSO Internal
Audit Internal. (COSO Internal Control - Integrated Framework)
Control - Integrated Framework)
d. Profil Risiko menjadi dasar
penetapan ruang lingkup, frekuensi d. Risk Profile is the basis for determining the
audit serta sumber daya yang scope, frequency of audit and resources
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diperlukan dengan lebih berfokus needed focusing on high-risk areas.

kepada area yang dinilai memiliki
risiko yang tinggi.
e. Profil risiko serta penilaian risiko
adalah sesuatu yang senantiasa
berubah baik oleh faktor internal
Perseroan (corporate action, plan etc)
maupun faktor eksternal (kondisi
ekonomi, peraturan dan hukum,
competitor dll). Oleh karenanya Unit
Audit Internal harus senantiasa
berkomunikasi dengan manajemen
untuk memastikan profil risiko yang
digunakan sebagai dasar rencana dan
pekerjaan audit valid dan relevan.
(COSO Internal Control
Integrated Framework).
f. Komunikasi aktif dan
berkesinambungan dengan auditee
dilakukan oleh Unit Audit Internal
untuk mendiskusikan jadwal audit,
pendekatan audit, lingkup pekerjaan
serta temuan audit.
g. Penerapan Risk Based Audit bukan
berarti menghilangkan aktifitas audit
kepatuhan. Dengan pendekatan Risk
Based Audit, audit kepatuhan
(compliance audit) terhadap Standard
Operating Procedures serta hukum dan
peraturan difokuskan kepada area
yang memiliki risiko tinggi.
e. Risk Profile and risk assessment is subject
to constant changes as affected by internal
factors (corporate action, plan etc) and
external factor (economic condition, laws
and regulations, competitor etc). Internal
Audit Unit, hence, must at all times
communicate with the management to
ensure that the risk profile applied as the
basis for planning and performing the audit
is valid and relevant. (COSO Internal
Control - Integrated Framework).
-
f. Communicate actively and continuously
with the auditee will be performed by the
Internal Audit Unit to discuss the schedule
audit, audit approach, scope and audit
findings.
g. Risk Based Audit is not to exclude
compliance audit. With Risk Based
Audit, audit of compliance with Standard
Operating Procedures, laws and regulations
focused on high-risk areas.

10. Manajemen Aktifitas Audit Tahunan

a. Perencanaan (Standards for the 10. Annual Audit Management

Professional Practice of Internal
Auditing 2100) a. Planning (Standards for the
1) Rencana Audit Tahunan Professionalism Practice of Internal
sekurang-kurangnya meliputi: Auditing 2100)
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a) Area yang menjadi fokus 1) Annual Audit Plan contains at

kegiatan audit yang least:
ditetapkan berdasarkan a) Area of focus in the audit
profil risiko based on risk profile
b) Ruang Lingkup audit
c) Frekuensi dan jadwal
audit b) Scope of audit
d) Sumber daya yang c) Audit interval and schedule
diperlukan
2) Rencana Audit Tahunan d) Resources need
diserahkan kepada Direktur
Utama dan Komite Audit 2) Annual Audit Plan is delivered to
untuk mendapatkan the President Director and Audit
persetujuan. Committee for approval.
3) Direktur Utama dan Komite
Audit bertanggung jawab
untuk mengkaji, memberi 3) President Director and Audit
masukan dan memberi Committee is responsible for Review,
persetujuan atas Rencana providing input and giving approval
Audit Tahunan for the Annual Audit Plan
b. Pelaksanaan Audit dan Supervisi
(Standards for the Professional
Practice of Internal Auditing 2300) b. Performance of Audit and Supervision
1) Kepala Unit Audit Internal (Standards for the Professionalism Practice
harus memastikan bahwa of Internal Auditing 2300)
seluruh audit program dan 1) Head of Internal Audit Unit must
review telah dilaksanakan. ensure that all audit programs and
Untuk setiap penyimpangan reviews have been conducted. Any
(exception), jika ada, harus exception, if any, will be approved by
mendapat persetujuan dari the Head of Internal Audit Unit.
Kepala Unit Audit Internal.
2) Kepala Unit Audit Internal
harus memastikan bahwa
supervisi dan pengawasan 2) Head of Internal Audit Unit must
pelaksanaan audit telah ensure that Monitoring and control of
dilakukan oleh para manajer audit has been performed by the
dan koordinator. managers and coordinators.
3) Setiap kesimpulan audit dan
rekomendasi dibuat
berdasarkan analisa yang 3) Each conclusion from the audit and
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memadai (adequate), serta dikaji recommendation is made based on

dan dievaluasi dengan matang. adequate analysis thoroughly reviewed
4) Informasi yang diperoleh dan and evaluated.
digunakan untuk menganalisa
harus andal, relevan dan 4) Information which is collected and
memadai untuk membuat used for analysis shall be reliable,
kesimpulan. relevant and adequate to draw
c. Pelaporan Hasil Audit (standards for conclusion.
the Professional Practice of Internal
Auditing 2400): c. Audit Reporting (standards for the
Dalam menyiapkan laporan audit, Professionalism Practice of Internal
Kepala Unit Audit Internal harus Auditing 2400):
memastikan bahwa:
1) Laporan Audit telah In preparing audit report, Head of
mencakup semua hal material Internal Audit Unit must ensure that:
yang jika dihilangkan dapat 1) Audit report has covered all material
mempengaruhi efektifitas dan aspects which, if excluded, may affect
efisiensi pengendalian internal, the effectiveness and efficiency of
manajemen risiko dan corporate internal control, risk management
governance. (Standards for the and corporate governance. (Standards
Professional Practice of for the Professionalism Practice of
Internal Auditing 2421) Internal Auditing 2421)
2) Kecuali dalam hal terjadi fraud,
semua temuan audit telah
didiskusikan dengan auditee 2) Except in the case of fraud, all audit
untuk memungkinkan auditee findings have been discussed with the
memberikan tanggapan atas auditee to enable auditee to respond
temuan tersebut. such findings.
3) Laporan Audit sekurang-
kurangnya meliputi:
a) Kesimpulan dan temuan 3) Audit report covers at least:
audit serta informasi
material lain yang a) Conclusion and audit findings
terkait. (Standards for and other material information
the Professional Practice as relevant. (Standards for the
of Internal Auditing Professionalism Practice of
2410) Internal Auditing 2410)
b) Analisa tingkat kesulitan
dan kendala serta
sumber daya yang b) Analysis on the difficulty
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diperlukan untuk level, constraints and resources

manajemen menerapkan needed by the management to
rekomendasi yang adopt recommendations given
diberikan
c) Akibat jika langkah
perbaikan tidak
dilakukan c) Consequences if corrective steps
d) Jangka waktu yang were not to be conducted
diperkirakan dalam
menerapkan langkah d) The period estimated to take
perbaikan corrective steps

4) Laporan Audit disampaikan

kepada manajemen untuk
memperoleh tanggapan satu 4) Audit report must be submitted to the
(1) minggu setelah tanggal management for response within one
pekerjaan audit selesai. (1) week after audit is completed.
5) Tanggapan manajemen
diterima paling lambat satu (1)
minggu setelah Laporan Audit 5) Management response is to be received
diterima oleh manajemen. no later than one (1) week Audit
6) Laporan Audit final report is received by the management.
disampaikan kepada Direktur
Utama dan Komite Audit 6) Final Audit Report is to be
paling lambat satu (1) minggu submitted to the President Director
setelah tanggapan manajemen and Audit Committee no later than
diterima. one (1) week after response by the
d. Monitoring kemajuan implementasi management is received.
Rekomendasi Audit oleh
Manajemen. (COSO Report Internal d. Monitoring the progress of implementation
Control lntegrated Framework dan of Audit Recommendation by the
Standards for the Professional Management. (COSO Report Internal
Practice of Internal Auditing 2500)) Control integrated Framework and
1) Untuk mem-follow up temuan Standards for the Professionalism Practice
dan rekomendasi, Unit Audit of Internal Auditing 2500))
Internal membuat registers 1) To follow up the findings and
setiap temuan dan recommendations, Internal Audit
rekomendasi yang Unit must prepare register of each
disampaikan kepada finding and recommendation to the
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manajemen: (standards for the management: (standards for the

Professional Practice of Professionalism Practice of Internal
lntemal Auditing 2500 C.1) Auditing 2500 C.1)
a) Urutan prioritas
berdasarkan tingkat
risiko serta akibat jika a) Order of Priority based on risk
rekomendasi tersebut level and consequence if
tidak dilaksanakan untuk recommendation is not followed,
kemudian classified as high, medium and
dikelompokkan menjadi low.
high, medium dan low.
b) Jangka waktu (deadline)
pelaksanaan
rekomendasi. b) Deadline of recommendation.

c) Identifikasi critical success

factor pelaksanaan
rekomendasi. c) Identification of critical success
factor of recommendation.

2) Menyampaikan registers
tersebut kepada Direktur
Utama dan Komite Audit 2) Submit the registers to the President
untuk mendapat masukan dan Director and Audit Committee for
persetujuan. inputs and approval.
3) Melakukan monitoring atas
kemajuan implementasi
rekomendasi dan 3) Monitor the progress of
menyampaikan laporan implementation of recommendation
kemajuan kepada Direktur and submit progress report to the
Utama dan Komite Audit. President Director and Audit
Committee.

11. Program Quality Assurance (Standards

for the Professional Practice of Internal
Auditing 1300) 11. Program Quality Assurance (Standards
for the Professionalism Practice of Internal
a. Unit Audit Internal senantiasa Auditing 1300)
meningkatkan perannya untuk
memenuhi kebutuhan dan ekspektasi a. Internal Audit Unit must at all times
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dari auditee serta stakeholders terkait. improve its role to fulfill the need and
Oleh karenanya evaluasi secara expectations from the auditee and relevant
berkesinambungan terus dilakukan stakeholders. Continuous evaluation shall
untuk memastikan bahwa Unit Audit be in place to ensure that Internal Audit
Internal dalam melakukan perannya Unit perform its role and to generate
sesuai dengan target yang disepakati, quality process and audit within the agreed
kode etik serta Unit Audit Internal target, Code of Conduct and Internal
Charter untuk menghasilkan proses Audit Unit Charter.
dan hasil audit yang berkualitas.
b. Evaluasi kualitas Unit Audit Internal
dilakukan terhadap hasil audit
maupun proses auditnya. b. Quality Evaluation of Internal Audit
c. Evaluasi kualitas dapat dilakukan Unit is performed on the results and
dalam bentuk: process of audit.
1) Internal Assessment (Standards c. Quality Evaluation may include:
for the Professional Practice
of Internal Auditing 1311) 1) Internal Assessment (Standards for
a) Self Assessment. Evaluasi the Professionalism Practice of
yang dilakukan oleh Internal Auditing 1311)
Unit Audit Internal a) Self Assessment. Evaluation
sendiri yang biasanya performed by the Internal Audit
dilakukan pada akhir Unit generally at the end of
proses audit untuk audit process to assess the
menilai kepatuhan compliance with audit process
terhadap standard management (compliance with
pengelolaan proses audit audit manual, standard working
(kepatuhan terhadap papers, effectiveness of program
audit manual, standard audit etc) and Audit Reporting.
working papers, efektifitas This will, in addition to
program audit dll) serta maintaining the quality of audit,
pelaporan hasil audit. generate inputs to improve the
Hal tersebut disamping effectiveness and efficiency of
untuk menjaga kualitas audit.
audit sekaligus sebagai
bahan masukan untuk
meningkatkan efektifitas
dan efisiensi audit.
b) Internal Independent
Assessment. Dilakukan
melalui b) Internal Independent
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customer/auditee survey Assessment. This assessment is

untuk mendapat performed through customer/
masukan atas kinerja auditee survey to have inputs on
Unit Audit Internal. the performance of Internal
Kinerja ini diukur Audit Unit. The performance is
berdasarkan ekspektasi measured on expectations agreed
yang telah disepakati by the management and Internal
oleh manajemen dan Audit Unit.
Unit Audit Internal.

2) Eksternal Independent Assessment

(Standards for The
Professional Practice of 2) External Independent Assessment
Internal Auditing 1312). (Standards for The Professionalism
Practice of Internal Auditing 1312)
Evaluasi yang dilakukan oleh
pihak eksternal yang independent
dan kompeten sekurang- This evaluation is performed by
kurangnya satu kali dalam 5 independent and qualified external
tahun sebagaimana yang parties at least once in 5 years as
disarankan oleh Standard suggested by Standard Practices
Practices Framework-IIA. Framework-IIA.

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