Internal  Monitoring Unit

Vision

Become a professional strategic partner for the interests of management in achieving the Company's goals.

Mission

1) Helping the organization achieve its objectives by providing assurance & consulting that is independent and objective and provides added value.

2) Evaluating the effectiveness of internal control, risk management, and governance processes through the application of Risk Based Audit.

3) Manage internal audit activities effectively and efficiently.

4) Develop Auditor competencies and intensify the use of information technology.

5) Increase the synergy of internal audit and external audit functions.

Audit Scope

The scope of internal audit work covers all areas of the Company's operations in accordance with applicable governance to determine the adequacy of internal quality monitoring, the application of risk management, and the governance process in order to help the organization achieve its objectives.

SPI Representative Office in 11 Work Areas

Kaper SPI I : di Medan

Kaper SPI II : di Padang

Kaper SPI Ill : di Palembang

Kaper SPI IV : di Jakarta

Kaper SPI V  : di Bandung

Kaper SPI VI : di Semarang

Kaper SPI VII : di Surabaya

Kaper SPI VIII : di Denpasar

Kaper SPI IX : di Banjarbaru

Kaper SPI X  : di Makassar

Kaper SPI XI : di Jayapura

PT Pos Indonesia (Persero) as a State-Owned Enterprise (BUMN) must be able to account for all activities and results of its business to shareholders, all employees, customers and other stakeholders.

Management is required to manage the company well through the implementation of the principles of Good Corporate Governance, risk management and implementing an internal control system to present informative, reliable and reliable financial / activity reports.

Accountability and management responsibility to stakeholders certainly must be assessed and evaluated, both in terms of compliance with regulations, efficiency and effectiveness.

To achieve the intended purpose, PT Pos Indonesia (Persero) Internal Monitoring Unit (SPI) as a functional unit’s responsibility to the President Director is required to play an optimal role in helping the President Director carry out the supervisory function.

SPI must be able to provide input and recommendations on the weaknesses of the internal monitoring system in the implementation of operations and finance, both regarding compliance with regulations, evaluating the efficiency and effectiveness of activities from all organizational lines in the company environment. In carrying out these duties and functions, SPI is required to always improve competence and carry out duties and functions professionally, objectively, independently and uphold the code of ethics and audit standards.

In order for SPI to run in accordance with the vision, mission and objectives of its formation, an Internal Audit Charter is needed, so that a shared understanding of the duties, functions and authorities of the SPI is achieved, by the Board of Directors, Commissioners and all levels of the Company's management. On the other hand, the existence and implementation of SPI duties can be accepted and supported by all work units within the Company, as well as being a guideline for all SPI internal auditors in carrying out their duties and functions.

Purpose and objectives

a. The Internal Audit Charter is intended to have a shared understanding of the duties, functions and authorities of the Internal Audit Unit, by the Directors, Commissioners and all levels of the Company's management.

b. The purpose of preparing the Internal Audit Charter is as a guideline for Internal Auditors to be able to carry out their duties professionally, so that they can produce Audit Reports that meet established standards and quality to support the Company's activities.

Job and function

a. Compile and implement the Annual Audit Work Plan and Budget.

b. Report the Annual Audit Work and Budget Periodically every Quarter to the President Director and the Board of Commissioners.

c. Test and evaluate the implementation of the internal control system and risk management in accordance with company policy.

d. Provide recommendations and objective information about Auditee activities at all levels of management to improve company performance.

e. Provide consultation to internal parties to provide added value and improve the quality of internal control, risk management and corporate governance.

f. Conduct deepening (special) audits if necessary and / or at the request of Management in the form of audits with specific objectives and / or investigative audits.

g. Compile and report the results of the audit to the Managing Director and or the head of the related work unit (auditee).

h. Immediately report on any audit findings (Management Letters) that are expected to disrupt the continuity of the company's business.

i. Carry out audit follow-up monitoring and report quarterly to the President Director and the Board of Commissioners.

j. Arrange written policies and procedures as guidelines for the Auditor in carrying out their duties according to standards and codes of ethics.

k. Carry out professional education continuously and in accordance with the competence of the Auditor.

l. Supervise, inspect and evaluate the reliability, effectiveness and efficiency of the company's internal control system in work units including the implementation of specific tasks from the President Director. (operational supervision system).

m. Carrying out the duties and functions of the SPI in collaboration with the Audit Committee.

Authority and Responsibility of SPI

a. Full, free and unlimited access to data resources including documents, records, personal and physical assets of the company including Information Technology-based transaction data resources in all work units of the Company related to the conduct of audits and consultations.

b. Establish work plans and budgets as well as SPI (RKAP) audit programs and objectives.

c. Use the services of external parties to help conduct audits while aiming at the transfer of knowledge.

d. Communicate and coordinate directly with the President Director and Audit Committee.

e. Communicate with external parties (Regulators, External Auditors) and participation in SPI Communication Associations and Forum activities.

f. Having freedom in setting the scoupe method, the audit methods, techniques and approaches that will be carried out.

g. Make BAP (Minutes of Examination) to the auditee in the conduct of investigative audits.

h. Request clarification of recommendations for audit results that are not followed up in accordance with the agreed time limit and then the relevant official is obliged to provide justifiable reasons.

i. Propose to the President Director for sanctions for related officials who do not carry out follow-up actions on the recommendations of the audit results, in accordance with the provisions in force in the Company

j. Provide an assessment and recommendation of the results of the audit and monitor the follow-up to ensure that the recommendations have been carried out appropriately.

k. Provide assessments, consultations, information and recommendations regarding the company's business processes in accordance with the Code of Ethics and Audit Standards.

Professional Auditor Requirements and Internal Monitoring Unit

a. Unit Independence Standards and Internal Auditors must be independent of the activities audited.

1) The Internal  Audit Unit (SPI) Unit can be said to be independent if the audit task is carried out freely and objectively.

SPI must be organizational and personal independent and independent in attitude and appearance, thus the auditor can provide important opinions that are impartial and prejudiced in the implementation of audit tasks and reporting.

2) The status of the SPI organization is directly responsible to the President Director. All ranks within the Company are obliged to support and cooperate with SPI to enable the achievement of adequate auditor responsibilities.

3) Objectivity

Is an independent mental attitude that must be owned and maintained by SPI in conducting audits.

Internal auditors must not override consideration of objectivity in carrying out audit duties because of other considerations.

Objectivity requires Internal auditors to be honest with themselves, confident in the reliability of their work, reliable and free from outside influences.

Therefore, in carrying out audit tasks, Internal Auditors must make decisions professionally, freely and objectively.

To maintain the objectivity of the Internal auditor, the audit in the previous work unit must be avoided in the scope of work which is the minimum responsibility within a period of 1 (one) year.

4) Maintain Integrity by not utilizing information obtained for personal interests or benefits or other matters that are reasonably suspected to be abused either by themselves or by other unauthorized parties.

b. The internal Audit Capability and Expertise Standards must be carried out with adequate professional skills and careful scrutiny.

1) Professional skills are the responsibility of the SPI unit and individual Internal Auditors. The SPI Head only assigns audit activities to staff who collectively have adequate professional skills to carry out the audit task.

2) The responsibilities of the SPI unit regarding professional skills include the following:

a) Meeting the needs of SPI auditors to have individuals who have the knowledge, skills and disciplines needed to carry out their audit tasks.

b) Assignment of internal auditor personnel must meet certain technical capability requirements collectively based on the type, extent, and complexity of the audit object.

c) Requirement to maintain technical audit capabilities through continuing education and training in the form of training, seminars and so on, so as to keep abreast of and understand the latest developments in audit standards, procedures and techniques and the business world of the company.

d) Supervision of the ongoing implementation of internal audits starting from planning, program audits, conducting audits, reporting and monitoring follow-up. Supervision must be done carefully, documented.

3) The responsibility of the Internal Auditor regarding professional skills and accuracy includes:

a) Compliance with audit standards and internal audit code of ethics.

b) Mastery of certain knowledge, skills and disciplines relating to audit assignments, including the ability to apply audit standards, procedures and techniques as well as sound business practices.

c) The ability to communicate both oral and written effectively and both with the auditee and with company management.

d) The need to maintain a level of accuracy and alertness to the possibility of irregularities, inaccuracies, ineffectiveness, weaknesses in internal control by conducting adequate and accountable testing and verification.

e) The need to use professional skills and accuracy by paying attention to:

(1) Coverage of audit work needed to achieve the specified audit objectives

(2) Level of materiality or significance of the problem.

(3) Level of reliability and effectiveness of internal controls

(4) Audit costs are compared with the benefits obtained.

(5) Existing operating standards are acceptable and obeyed.

(6) The four-eye principle of carrying out an audit of high-risk objects must be carried out at least 2 (two) auditors.

c. Knowledge Requirements for Auditors

Internal Audit must be carried out professionally so that the required standard of knowledge and technical competence must be possessed by the auditor so that the audit can be carried out adequately and thoroughly.

Internal auditors must have adequate knowledge and skills about:

1) Management of financial / accounting companies and legal aspects in the process of conducting audits.

2) Internal business processes, regulations, mechanisms and procedures that exist in the audit object that are needed to conduct an audit.

3) Data needed, how to obtain data, both using access to information technology and manually, and being able to process adequate data in order to obtain audit evidence to make conclusions.

4) Operation of computers as one of the information technology and data processing.

5) Control techniques and risk-based audits to support the implementation of audit activities that are realized by compiling an audit program based on the interpretation of risks and exposures that affect the company.

6) Evaluation and contributing to the risk management process, control over governance by using a systematic and structured approach.

7) How to communicate findings to auditee leaders in the form of presentations that are focused and coherent and in preparing audit report must be in accordance with the standard audit report set.

8) Internal auditors must have a Qualified Internal Auditor (QIA) certification.