Satuan Pengawasan Internal

Vision

To become a professional strategic partner for the interests of management in achieving the company’s goal.
 

Mision

1. Helping the organization achieve its goals by providing independent and objective assurance & consulting as well as providing added value.
2. Evaluating the effectiveness of internal control, risk management, and governance processes.
3. Manage internal audit activities effectively and efficiently (operational excellence).
4. Develop auditor competence and intensify the use of information technology.
5. Improving the synergy between 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 control quality, risk management implementation, and governance processes in order to help the organization achieve its objectives.

Kantor Perwakilan SPI di 11 Wilayah Kerja

• Head of SPI I: in Medan
• Head of SPI II: in Padang
• Head of SPI III: in Palembang
• Head of SPI IV: in Jakarta
• Head of SPI V: in Bandung
• Head of SPI VI: in Semarang
• Head of SPI VII: in Surabaya
• Head of SPI VIII: in Denpasar
• Head of SPI IX: in Banjarbaru
• Head of SPI X: in Makassar
• Head of SPI XI: in 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.

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

Management’s accountability and responsibility to stakeholders must be assessed and evaluated, both from the aspect of compliance with regulations, and efficiency and effectiveness.

To achieve this objective, SPI of PT Pos Indonesia (Persero) as a functional unit responsible to the President Director is required to play an optimal role assisting the President Director in carrying out the supervisory function.

SPI must be able to provide input and recommendations on weaknesses in the internal control system in the implementation of operations and finances, both regarding regulatory compliance, evaluating the efficiency and effectiveness of activities from all organizational lines within the company. In carrying out these duties and functions, SPI is required to always improve its competence and carry out its duties and functions in a professional, objective, independent manner 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 establishment, an Internal Audit Charter is required, so that a common 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's 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

1. The Internal Audit Charter is intended to provide a common understanding of the duties, functions and authorities of the Internal Audit Unit, by the Board of Directors, Commissioners and all levels of the Company's management.
2. The purpose of preparing the Internal Audit Charter is to serve as a guide for Internal Auditors in order to carry out their duties professionally, so as to produce Audit Reports that meet the established standards and are of high quality to support the Company's activities.

Job and Fuction

1. Prepare and implement the Annual Audit Work Plan and Budget.
2. Reporting the Work Realization and Annual Audit Budget periodically every quarter to the President Director and the Board of Commissioners.
3. Test and evaluate the implementation of the internal control system and risk management in accordance with company policies.
4. Provide recommendations and objective information on Auditee activities at all levels of management to improve company performance.
5. Provide consultation to the company's internal parties to provide added value and improvements to the quality of internal control, risk management and corporate governance.
6. Conduct in-depth audits (special) if necessary and or at the request of Management in the form of audits with specific objectives and or investigative audits.
7. Prepare and report audit results to the President Director and or the head of the relevant work unit (auditee).
8. Report immediately on any audit findings (Management Letter) that are expected to disrupt the company's business continuity.
9. Carry out audit follow-up monitoring and report quarterly to the President Director and the Board of Commissioners.
10. Develop written policies and procedures as guidelines for Auditors in carrying out their duties according to standards and code of ethics.
11. Carry out continuing professional education and in accordance with the competence of the Auditor.
12. Supervise, examine, and evaluate the reliability, effectiveness and efficiency of the company's internal control system in the work unit, including the implementation of special duties from the President Director. (operational monitoring system).
13. In carrying out its duties and functions, SPI cooperates with the Audit Committee.

SPI's Authority and Responsibilities

1. Full, free and unrestricted access to data resources which include 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 implementation of audits and consultations.
2. Establish work plans and budgets as well as SPI audit targets and programs (RKAP).
3. Using the services of external parties to assist in carrying out the audit as well as aiming at the transfer of knowledge.
4. Communicating and coordinating directly with the President Director and the Audit Committee.
5. Communicating with external parties (Regulators, External Auditors) and participating in the activities of the SPI Communication Association and Forum.
6. Have the freedom to determine the scoupe method, method, technique and audit approach to be carried out.
7. Make BAP (Minutes of Investigation) of the auditee in the conduct of the investigative audit.
8. Request clarification on audit recommendations that have not been followed up in accordance with the agreed time limit and then the officials concerned are required to provide justifiable reasons.
9. Propose to the President Director the imposition of sanctions on related officials who do not follow up on the recommendations of the audit results, in accordance with the provisions in force in the Company
10. Provide assessments and recommendations on audit results and monitor follow-up actions to ensure that these recommendations have been implemented properly.
11. Provide assessment, consultation, information and recommendations regarding the company's business processes in accordance with the Code of Ethics and Auditing Standards.

Professional Requirements for Auditors and Internal Audit Unit

A.    Independence Standard

The Unit and Internal Auditor must be independent of the activities being audited.

• SPI Unit

1. ​​​​​​The Internal Audit Unit (SPI) can be said to be independent if the implementation of audit tasks is carried out freely and objectively.
2. SPI must be independent organizationally and personally as well as independent in attitude and appearance, thus the auditor can provide an important opinion that is impartial and prejudiced in the implementation of his audit duties and reporting.

• Organizational status

1. ​​​​​​​​​​​​​​SPI reports directly to the President Director. All levels within the Company are obliged to support and cooperate with SPI to enable the achievement of adequate auditor responsibilities.

• Objectivity

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

2. Internal Auditors may not override objectivity considerations in carrying out audit duties due to other considerations.

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

4. Therefore, in carrying out audit duties, the Internal Auditor must make decisions professionally, freely and objectively.

5. To maintain objectivity, Internal auditors must avoid audits in previous work units within the scope of work for which they are responsible for a minimum of 1 (one) year grace period.

• Maintaining Integrity, namely not using the information obtained for personal interests or gains or other things that are reasonably suspected to be misused either by himself or by other parties who are not entitled.

​​​​​​​​​​​​​​​B. Standard of Ability and Expertise

Internal audits must be carried out with adequate professional skills and due care.

1. Professional skills are the responsibility of the Internal Audit Unit and the individual Internal Auditor. The Head of SPI only assigns audit activities to staff who collectively have adequate professional skills to carry out the audit task.
2. The SPI unit's responsibilities regarding professional skills include the following:

• Fulfilling the need for SPI auditors to have individuals who have the knowledge, skills and disciplines needed to carry out their audit duties.
• The assignment of internal auditors must meet certain technical capability requirements collectively based on the type, extent, and complexity of the audit object.
• The need to maintain audit technical 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 auditing standards, procedures and techniques as well as the business world of the company.
• Supervision of the implementation of internal audit on an ongoing basis starting from planning, program auditing, audit implementation, reporting and follow-up monitoring. Supervision must be carried out carefully, documented.

      3. Internal Auditor's responsibilities regarding professional skills and accuracy include:

• Compliance with auditing standards and internal audit code of ethics.
• Mastery of certain knowledge, skills and disciplines related to audit tasks, including the ability to apply audit standards, procedures and techniques as well as sound business practices.
• The ability to communicate both orally and in writing effectively and both with the auditee and with the company's management.
• Must maintain a level of accuracy and vigilance against possible deviations, inaccuracies, ineffectiveness, weaknesses in internal control by conducting adequate and accountable testing and verification.
• Must use professional skill and accuracy by taking into account:

​​​​​​​            a). The scope of audit work required to achieve the stated audit objectives

            b). The level of materiality or significance of the problem.

            c). The level of reliability and effectiveness of internal control

            d). The audit fee is compared with the benefits obtained.

            e). Whether the existing operating standards are acceptable and complied with.

            f). The principle of four eyes, namely carrying out audits of high-risk objects must be carried out at least 2 (two) auditors.

c.    Auditor Knowledge Requirements

Internal audit must be carried out in a professional manner so that a 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. The company's financial/accounting management and legal aspects in the audit implementation process.
2. Internal business processes, regulations, mechanisms and procedures that exist in the audit object required to conduct an audit.
3. Required data, how to obtain data, either using access to information technology or manually, and being able to perform adequate data processing in order to obtain audit evidence to draw conclusions.
4. Computer operation as one of information technology and data processing.
5. Risk-based control and audit techniques to support the implementation of audit activities, which are realized by preparing audit programs based on the interpretation of risks and exposures that have an impact on the company.
6. Implementation of evaluation and contribution to the risk management process, control over management (governance) using a systematic and structured approach.
7. How to communicate findings to the auditee leadership in the form of a focused and coherent presentation and in compiling a report on audit results, it must be in accordance with the established audit report standards.
8. Internal auditors must have Qualified Internal Auditor (QIA) certification.