Page 454 - @Annual Report_PLN Batam__2019_Lowress_Neat

Pemeriksaan Operasional dan Monitoring Tindaklanjut Operational Audit and Monitoring of Findings
Rekomendasi Temuan RecommendationsFollow-Up

Sesuai standar kinerja Internal Audit nomor 2500 yang In accordance with Internal Audit performance standard
tertuang dalam Standar Profesi Internal Audit, selain no. 2500 which is stipulated in Internal Audit Professional
melakukan audit rutin, Internal Audit and Compliance Standards, in addition to conducting routine audits,
juga melakukan monitoring tindaklanjut temuan baik Internal Audit and Compliance also monitors findings
temuan dari Internal Auditor maupun temuan dari follow-up of both Internal Auditor and External Auditor’s
Eksternal Auditor. findings.

Realisasi pencapaian pemantauan tindak lanjut Realization of the achievement of recommendations
rekomendasi oleh SPI PT PLN (Persero) sampai dengan follow-up monitoring by SPI PT PLN (Persero) until the
akhir tahun 2019 telah dilaksanakan oleh PT PLN Batam, end of 2019 has been implemented by PT PLN Batam,
sehingga pencapaian pelaksanaan tindak lanjut sebesar so that the achievement of follow-up implementation is
100,00% dengan uraian sebagai berikut : 100.00% with the following description:
1. Pelaksanaan Tindaklanjut Rekomendasi Audit 1. Implementation of Follow-Up Operational Audit
Operasional oleh SPI PT PLN (Persero) Recommendations by SPI PT PLN (Persero)

No. Uraian Jumlah Status Selesai Persentase
Description Rekomendasi Status Completed Penyelesaian
Number of Completion
Recommendations Percentage
1. Kelemahan Desain Kontrol - - -

2 Kelemahan Pelaksanaan Kontrol 14 14 100%

Jumlah 14 14 100%

2. Pelaksanaan Tindaklanjut Rekomendasi Audit 2. Implementation of Follow-up Information Technology
Teknologi Informasi oleh SPI PT PLN (Persero) Audit Recommendations by SPI PT PLN (Persero)

No. Uraian Jumlah Status Selesai Persentase
Description Rekomendasi Status Completed Penyelesaian
Number of Completion
Recommendations Percentage
1. Kelemahan Desain Kontrol 14 14 100%

2 Kelemahan Pelaksanaan Kontrol 1 1 100%

Jumlah 15 15 100%

Pengembangan Risk Based Audit Risk Based Audit Development

Guna meningkatkan kinerja jangka panjang dan In order to improve long-term performance and support
mendukung pencapaian visi Perusahaan, Divisi Internal the achievement of the Company’s vision, the Internal
Audit and Compliance menjalankan sejumlah strategic Audit and Compliance Division carried out a number of
initiatives pada tahun 2019, antara lain melaksanakan strategic initiatives in 2019, including conducting an
audit pada Program Kerja Audit Tahunan (PKAT) 2019 audit in the 2019 Annual Audit Work Program (PKAT)
dengan menggunakan metodologi Risk Based Audit, yang using the Risk Based Audit methodology, which was
dilakukan melalui aktivitas sebagai berikut: carried out through the following activities :
1. Identifikasi profil risiko tinggi; yaitu Internal Audit and 1. Identification of high risk profiles; namely, Internal
Compliance melakukan pemilihan risiko tinggi dan Audit and Compliance conducts high risk selection
pemetaan risiko berdasarkan hasil audit terdahulu and risk mapping based on the results of previous
dalam penyusunan Program Kerja Audit Tahunan audits in the preparation of the Annual Audit Work
(PKAT). Program (PKAT).
2. Identifikasi proses bisnis terkait; yaitu 2. Identification of related business processes; namely
mengidentifikasi proses-proses bisnis yang identifying business processes associated with high
terkait dengan risiko tinggi, termasuk didalamnya risk, including identifying functions that act as risk
mengidentifikasi fungsi-fungsi yang berperan sebagai owners.
risk owner.
3. Identifikasi objek audit; yaitu menentukan obyek 3. Identification of the audit object; namely determining
audit berdasarkan hasil identifikasi proses bisnis the audit object based on the identification of business
untuk menyusun lingkup audit. processes to compile the audit scope.

Laporan Tahunan | 2019 | Annual Report 453 PT Pelayanan Listrik Nasional Batam