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Dalam melaksanakan tugasnya, HoINA dan seluruh In conducting its duties, HoINA and all Internal Audit and
staf Internal Audit and Compliance harus menaati Compliance staff shall comply with Internal Audit Work
Sistem Tata Kerja Internal Audit dan Kode Etik Internal System and Internal Audit Code of Conducts which refers
Audit yang mengacu kepada International Standards to the International Standards for Professional Practice of
for the Professional Practice of Internal Auditing yang Internal Auditing established by The Institute of Internal
ditetapkan oleh The Institute of Internal Auditors, serta Auditors, as well as other relevant and prevailing policies
kebijakan lainnya yang relevan dan berlaku di lingkungan within the Company.
Perusahaan.

Pengangkatan dan Pemberhentian Head of Internal Head of Internal Audit Appointment and Discharge
Audit

Head of Internal Audit & Compliance (HoINA) diangkat Head of Internal Audit & Compliance (HoINA) is appointed
dan diberhentikan serta bertanggung jawab langsung and discharged as well as responsible directly to President
kepada Direktur Utama dengan persetujuan Dewan Director with approval from Board of Commissioners
Komisaris dan/atau Komite Audit. and/or Audit Committee.

Pedoman Internal Audit Internal Audit Charter

Internal Audit mengacu pada Piagam Internal Audit Internal Audit refers to Internal Audit Charter bright
bright PLN Batam. Piagam Internal Audit telah disusun PLN Batam. The Charter was drawn up in 2010 and
sejak tahun 2010, dan telah di- review ulang pada reviewed in 2015. The Internal Audit Charter of the review
tahun 2015. Piagam Internal Audit hasil review telah results has been signed by the President Director and
ditandatangani oleh Direktur Utama dan Komisaris Utama the President Commissioner on February 12, 2015. In
pada tanggal 12 Februari 2015. Selain itu, Internal Audit addition to referring to the charter, the Internal Audit also
memperhatikan standar serta kode etik pelaksanaan takes into account the standards and codes of conduct the
audit agar pelaksanaan audit berjalan efektif sebagai implementation of audits for the effective implementation
bagian dari sistem pengendalian Internal. of the audit as part of the Internal Control system.
Selain itu bright PLN Batam memiliki Pedoman In addition to the Internal Audit Charter, in working,
Pemeriksaan Internal Audit diberlakukan berdasarkan Internal Audit bright PLN Batam has Internal Audit
Keputusan DireksiKeputusan Direksi No. 0047.K/ Guidance which is enforced by virtue of Decision of Board
DIR/2016 tanggal 15 Desember 2016. Buku pedoman of Directors Directors Decree No. 0047.K/DIR/2016 dated
ini digunakan sebagai pedoman dalam melaksanakan December 15, 2016. This manual is used by Internal
audit bagi Internal Audit dalam melaksanakan tugas- Audit as a reference in carrying out tasks comprehensive
tugas audit secara menyeluruh dan terpadu termasuk and integrated audits, including in risk-based internal
dalam Audit Internal berbasis Risiko agar dapat audit, in order to achieve reliable and trustworthy audit
dicapai kualitas audit yang andal dan terpecaya serta quality, and to ensure compliance with each activity to
untuk memastikan ketaatan setiap kegiatan terhadap applicable provisions including legislation, management
ketentuan yang berlaku meliputi peraturan perundang- policies, work plans and budgets, procedures that have
undangan, kebijakan manajemen, rencana kerja dan been established and agreed agreements.
anggara, prosedur yang telah ditetapkan serta perjanjian
yang telah disepakati.

Muatan Pedoman Pemeriksaan Internal Audit terdiri dari: The Internal Audit Guideline consists of:

Bab I Pendahuluan Chapter I
a. Latar Belakang a. Introduction
b. Pengertian Umum b. Background
c. Dasar Hukum c. General Definition
d. Tujuan Internal Audit d. Legal basis
e. Kedudukan Organisasi e. Internal Audit Objectives - Organizational Position
Bab II Fungsi Internal Audit Chapter II Internal Audit Functions
a. Pengertian dan Tugas Pokok Internal Audit a. Understanding and Internal Audit Tasks
b. Wewenang dan Tanggung jawab b. Authority and Responsibility
c. Sumber Daya Manusia Profesional c. Professional Human Resources
d. Program Kerja Audit Tahunan d. Annual Audit Work Program
e. Standar dan Pedoman Praktik Internal Audit e. Standards & Internal Audit Practices Guidelines
f. Quality Assurance f. Quality Assurance
g. Etika Audit dan Penilaian Kinerja Tim g. Audit Ethics & Team Performance Assessment

Laporan Tahunan | 2019 | Annual Report 445 PT Pelayanan Listrik Nasional Batam