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Bab III Internal Audit Chapter III Internal Audit Performance Highlights Ikhtisar Kinerja
a. Pengertian a. Understanding
b. Lingkup Audit Internal b. Scope of Internal Audit
c. Kegiatan Audit Internal c. Internal Audit Activities

Bab IV Jenis dan Tahapan Audit Chapter IV Types and Audit Stages
a. Risk Based Internal Audit a. Risk Based Internal Audit
b. Audit Lapangan b. Field Audit

Bab V Petunjuk Pelaksanaan Audit, Teknik Pembuktian Chapter V Guidelines for the Implementation of Audit, Report to Shareholder and Stakeholder
dan Tatacara Penyusunan Laporan Hasil Audit Technique of Evidence and Procedure of Preparation
of Audit Result Report Laporan Kepada Pemegang Saham & Pemangku Kepentingan
a. Petunjuk Pelaksanaan Audit a. Audit Implementation Guidelines
b. Teknik Pembuktian b. Proof Technique
c. Tatacara Penyusunan Laporan Hasil Pemeriksaan c. Procedures for the preparation of inspection report

Bab VI Pengelolaan Dokumen Audit Chapter VI Management of Audit Documents
a. Pengumpulan Dokumen a. Document Collection
b. Pengelompokan Dokumen b. Document Grouping
c. Penataan Dokumen c. Document Arrangement
d. Penyajian Dokumen d. Presentation of Documents
e. Perawatan Dokumen e. Document maintenance Company Profile Profil Perusahaan
f. Retensi Dokumen f. Document Retention

Bab VII Penutup Chapter VII Closing

Bab VIII Lampiran Chapter VIII Appendix
a. Lampiran I – Diagram Aliran Proses Audit Internal a. Appendix I - Diagram of Flow of Internal Audit Process Business Support Review Tinjauan Pendukung Bisnis
b. Lampiran II – Formulir yang digunakan dalam Proses b. Appendix II - Forms used in the Audit Process
Audit

Standar Pelaksanaan Audit Internal Audit Implementation
Internal Standards

Di dalam melaksanakan fungsinya Divisi Internal Audit In carrying out its functions, the Internal Audit and Management Discussion & Analysis Analisa & Pembahasan Manajemen
and Compliance memiliki standar audit sebagai berikut : Compliance Division has the following audit standards:

1. Standar atribut 1. Standard attributes
Berkenaan dengan karakteristik organisasi, individu With regard to the characteristics of the organization,
dan pihak-pihak yang melakukan kegiatan audit individuals and parties that carry out internal audit
internal activities

2. Standar Kinerja 2. Performance Standards Tata Kelola Perusahaan
Menjelaskan sifat dari kegiatan audit internal dan Describes the nature of the internal audit activity and Good Corporate Governance
merupakan ukuran kualitas pekerjaan audit is a measure of the quality of the audit work

Kode Etik Auditor Internal Internal Auditor Ethical Code

Internal Audit bright PLN Batam memiliki Kode Etik Internal Audit of bright PLN Batam has Auditor Ethical
Auditor yang harus dijalankan untuk mendukung fungsi Code that shall be implemented to support the function Risk Management Manajemen Risiko
dan tugasnya selain mematuhi Code of Conduct bright and duty besides complying with bright PLN Batam Code
PLN Batam yang berlaku secara umum. Adapun isinya of Conduct that is generally applied. The contents are
adalah sebagai berikut : as follows:
1. Auditor Internal harus menunjukkan kejujuran, 1. The Internal Auditor must demonstrate honesty,
objektivitas, dan kesungguhan dalam melaksanakan objectivity, and sincerity in performing the duties
tugas dan memenuhi tanggung jawab profesinya. and fulfilling his professional responsibilities. Corporate Social Responsibility Tanggung Jawab Sosial Perusahaan

PT Pelayanan Listrik Nasional Batam 446 Laporan Tahunan | 2019 | Annual Report