{"id":1718,"date":"2023-09-30T11:38:24","date_gmt":"2023-09-30T11:38:24","guid":{"rendered":"https:\/\/baprima.co.id\/?page_id=1718"},"modified":"2023-10-01T04:48:15","modified_gmt":"2023-10-01T04:48:15","slug":"internal-audit","status":"publish","type":"page","link":"https:\/\/baprima.co.id\/?page_id=1718","title":{"rendered":"Internal Audit"},"content":{"rendered":"\t\t
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Satuan Pengawasan Intern (SPI)<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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Internal Audit<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t
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Fungsi audit internal di Perseroan dilaksanakan oleh Satuan Pengawasan Intern (SPI) yang ditetapkan oleh dan bertanggung jawab kepada Direktur Utama dengan sepengetahuan Dewan Komisaris. SPI merupakan unit kerja yang menjalankan Fungsi pengendalian\/pengawasan intern untuk membantu Manajemen dan Satuan Kerja lainnya dalam pencapaian Pelaksanaan tugas dan kewajibannya.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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Satuan Pengawasan Intern (SPI)\u200b<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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Wewenang<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t
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  1. Mengakses secara penuh, bebas dan tidak terbatas terhadap dokumen, catatan, personal, dan fisik kekayaan perusahaan di seluruh unit kerja perusahaan untuk mendapatkan data dan informasi yang berkaitan dengan pelaksanaan tugas auditnya, termasuk Anak Perusahaan dan Cucu Perusahaan.<\/li>
  2. Melakukan komunikasi secara langsung dengan Direksi dan Dewan Komisaris, termasuk Komite Audit.<\/li>
  3. Mengadakan rapat secara berkala maupun insidentil dengan Direksi, Dewan Komisaris dan\/atau Komite Audit.<\/li>
  4. Melakukan koordinasi kegiatannya dengan kegiatan Auditor Eksternal.<\/li>
  5. Menyusun, mengubah, dan melaksanakan Piagam SPI termasuk menentukan prosedur dan lingkup audit.<\/li>
  6. Menilai keandalan informasi yang dihasilkan oleh Unit Kerja dan efektivitas kebijakan, sistem, dan prosedur pengendalian yang ada.<\/li>
  7. Melakukan verifikasi dan uji keandalan terhadap informasi yang diperoleh, dalam kaitan dengan penilaian efektivitas sistem audit.<\/li>
  8. Menilai dan menganalisis aktivitas Perseroan, namun tidak mempunyai kewenangan dalam pelaksanaan dan tanggung jawab atas aktivitas yang dikaji\/diaudit.<\/li>
  9. Mengalokasikan sumber daya auditor, menentukan auditee, menentukan sasaran audit, ruang lingkup dan jadwal audit, penerapan teknik audit yang dipandang perlu untuk mencapai tujuan audit, mengklarifikasi dan membicarakan hasil audit, meminta tanggapan lisan\/tertulis pada Auditee, memberikan saran dan rekomendasi.<\/li>
  10. Meminta bantuan dari Unit Kerja lain atau pihak eksternal yang profesional dalam pelaksanaan audit apabila dipandang perlu.<\/li>
  11. Berkoordinasi dengan Pimpinan lainnya dan jika diminta oleh Pimpinan dapat memberikan peringatan\/warning atau teguran bila terjadi penyimpangan.<\/li>
  12. Mengusulkan staf SPI untuk promosi, rotasi, mengikuti pendidikan, pelatihan, seminar dan kursus yang berkaitan dengan kelancaran tugas-tugas audit atau untuk memenuhi kompetensi staf\/auditor sesuai tuntutan dan jenjang karier yang telah ditetapkan oleh Perseroan.<\/li><\/ol>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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    Satuan Pengawasan Intern (SPI)\u200b<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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    Tugas dan Tanggung Jawab<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t
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    Secara umum, tanggung jawab SPI adalah memberikan analisis, penilaian, rekomendasi, konsultasi dan informasi mengenai aktivitas yang diaudit\/dievaluasi, yang dilakukan sesuai dengan Standar Audit, Standar Profesi Audit Internal, dan Kode Etik Auditor Internal. Tanggung jawab ini meliputi juga koordinasi pelaksanaan audit yang dilakukan Auditor lainnya, sehingga tujuan Perseroan dan tujuan audit semua pihak tercapai.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"

    Internal Audit Satuan Pengawasan Intern (SPI) Internal Audit Fungsi audit internal di Perseroan dilaksanakan oleh Satuan Pengawasan Intern (SPI) yang ditetapkan oleh dan bertanggung jawab kepada Direktur Utama dengan sepengetahuan Dewan Komisaris. SPI merupakan unit kerja yang menjalankan Fungsi pengendalian\/pengawasan intern untuk membantu Manajemen dan Satuan Kerja lainnya dalam pencapaian Pelaksanaan tugas dan kewajibannya. Satuan […]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":1706,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_uag_custom_page_level_css":"","site-sidebar-layout":"no-sidebar","site-content-layout":"page-builder","ast-site-content-layout":"full-width-container","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"disabled","ast-breadcrumbs-content":"","ast-featured-img":"disabled","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"default","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"class_list":["post-1718","page","type-page","status-publish","hentry"],"yoast_head":"\nInternal Audit - PT Bukit Asam Prima<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/baprima.co.id\/?page_id=1718\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Internal Audit - PT Bukit Asam Prima\" \/>\n<meta property=\"og:description\" content=\"Internal Audit Satuan Pengawasan Intern (SPI) Internal Audit Fungsi audit internal di Perseroan dilaksanakan oleh Satuan Pengawasan Intern (SPI) yang ditetapkan oleh dan bertanggung jawab kepada Direktur Utama dengan sepengetahuan Dewan Komisaris. 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SPI merupakan unit kerja yang menjalankan Fungsi pengendalian\/pengawasan intern untuk membantu Manajemen dan Satuan Kerja lainnya dalam pencapaian Pelaksanaan tugas dan kewajibannya. Satuan…","_links":{"self":[{"href":"https:\/\/baprima.co.id\/index.php?rest_route=\/wp\/v2\/pages\/1718","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/baprima.co.id\/index.php?rest_route=\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/baprima.co.id\/index.php?rest_route=\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/baprima.co.id\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/baprima.co.id\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=1718"}],"version-history":[{"count":19,"href":"https:\/\/baprima.co.id\/index.php?rest_route=\/wp\/v2\/pages\/1718\/revisions"}],"predecessor-version":[{"id":2012,"href":"https:\/\/baprima.co.id\/index.php?rest_route=\/wp\/v2\/pages\/1718\/revisions\/2012"}],"up":[{"embeddable":true,"href":"https:\/\/baprima.co.id\/index.php?rest_route=\/wp\/v2\/pages\/1706"}],"wp:attachment":[{"href":"https:\/\/baprima.co.id\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1718"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}