Corporate Governance

Internal Audit Charter


In order to improve the effectiveness of risk management and corporate governance, it is deemed necessary to stipulate an Internal Audit Unit Charter.
In this charter what is meant by :

  1. Internal Audit is an assurance and consultation activity that is independent and objective, with the aim of increasing value and improving the Company's operations, through a systematic approach, by evaluating and increasing the effectiveness of risk management, control and corporate governance processes.
  2. Internal Audit Unit is a work unit within the Company that carries out the Internal Audit function. The name or term used for the Internal Audit Unit was formerly known by the Company as Internal Control & Audit.

    1. The Internal Audit Unit is led by a Head of the Internal Audit. In the event that the Internal Audit Unit consists of one internal auditor, the internal auditor also acts as the Head of the Internal Audit Unit.
    2. The Head of the Internal Audit Unit is appointed and dismissed by the President Director with the approval of the Board of Commissioners.
    3. The President Director may dismiss the Head of the Internal Audit Unit, after obtaining the approval of the Board of Commissioners, if the Head of the Internal Audit Unit does not meet the requirements as an auditor of the Internal Audit Unit as stipulated in this charter and or fails or is unable to carry out his duties.
    4. The Head of the Internal Audit Unit reports to the President Director.
    5. Auditors who sit in the Internal Audit Unit are directly responsible to the Head of the Internal Audit Unit.
    1. Prepare and execute Annual Internal Audit plan.
    2. Perform a test and evaluate the implementation of internal control and risk management systems in accordance with Company policy.
    3. Checking and evaluating efficiency and effectiveness in finance, accounting, operations, human resources, marketing, information technology and other activities.
    4. Provide suggestions for improvements and objective information about the activities examined at all levels of management.
    5. Make an audit report and submit the report to the President Director and the Board of Commissioners.
    6. Monitor, analyze and report the implementation of the improvements that have been suggested.
    7. The Internal Audit Unit must work closely with the Audit Committee.
    8. Develop a program to evaluate the quality of internal audit activities carried out, and carry out special checks if necessary.
    1. Access all relevant information about the Company related to its duties and functions.
    2. Communicating directly with the Directors, Board of Commissioners and Audit Committee.
    3. Hold regular and incidental meetings with the Directors, the Board of Commissioners and the Audit Committee.
    4. Coordinate its activities with the activities of the External Auditor.
  • The Internal Audit Unit's code of ethics that is used refers to the code of ethics established by the Indonesian Internal Audit Association, or if it has not been established by the Indonesian Internal Audit Association, it refers to the Code of Ethics of Internal Audit that is commonly applied internationally.
    1. Having integrity and professional, independent, honest and objective behavior in carrying out their duties.
    2. Having knowledge and experience regarding technical audit and other disciplines relevant to their field of work.
    3. Having knowledge of the laws and regulations in the field of capital markets and other related laws and regulations.
    4. Having the ability to interact and communicate both verbally and in writing effectively.
    5. Must comply with professional standards issued by the Internal Audit Association.
    6. Must abide by the Internal Audit code of ethics.
    7. Obliged to maintain the confidentiality of the Company's information and data related to the implementation of the duties and responsibilities of the Internal Audit, unless required by statutory regulations or the determination of court decisions.
    8. Understand the principles of good corporate governance and risk management.
    9. Willing to increase knowledge, skills and professional abilities continuously.
  • In accordance with the contents of the Internal Audit Unit Charter that the Head of the Internal Audit Unit is appointed and dismissed by the President Director with the approval of the Board of Commissioners, the Internal Audit Unit is directly responsible to the President Director, the Board of Commissioners and the Audit Committee.

  • The Internal Audit Unit is prohibited from concurrently serving the duties and positions of auditors and executors who sit in the Internal Audit Unit from carrying out the operational activities of the Company and its subsidiaries.


The Internal Audit Unit Charter is determined by the Board of Directors after obtaining the approval of the Board of Commissioners.
Every appointment, replacement or dismissal of the Head of the Internal Audit Unit, must be immediately notified to the Otoritas Jasa Keuangan (OJK).