Develop and implement an annual risk-based internal control work program (Risk Based Audit) and submit it to the President Director and the Board of Commissioners cq the Audit Committee for consideration and advice;
Provide objective recommendations and suggestions on audited activities = in all work units within PT Pelabuhan Indonesia (Persero), as well as report the results of internal audit to stakeholders of Internal Audit Unit;
Monitor, evaluate and report the results of monitoring on the follow-up to recommendations of audit results by internal and external auditors, and the results are reported to the President Director and a copy is submitted to the Board of Commissioners cq the Audit Committee;
Provide assistance to external auditors by providing the required information and become a facilitator for external auditors in interacting with work units in the Company;
Communicating, coordinating and reporting periodically about IAU's activities to stakeholders of Internal Audit Unit;
Developintegratedtechnologyforplanning,implementation, monitoring, and reporting of all activities in the Internal Audit Unit;
Maintain the professionalism of the auditors by providing sufficient knowledge, skills and experience as well as the necessary certifications;
Conduct an assessment to evaluate the quality of Internal Audit Unit periodically; and
Provide guidance and coordination with the Internal Audit Unit within PT Pelabuhan Indonesia (Persero) in order to create synergies on the activities of Internal Audit Unit.
INTERNAL AUDIT AUTHORITIES
Internal Audit Unit has unlimited access to all auditees within PT Pelabuhan Indonesia (Persero) to all functions, records, documents, property, personnel, audit reports related to the implementation of their works and is responsible for the confidentiality of such records and information;
Head of Internal Audit will ensure that the internal audit activity is free from conditions that threaten the ability of internal audit to carry out its work in an impartial manner. If the independence or objectivity of the internal audit is impaired by Fact or Appearance, the Head of IAU will report to the President Director and the Board of Commissioners;
If previously the Head of Internal Audit had roles and/or responsibilities other than internal audit, provisions must be made to limit the decrease in independence and objectivity;
Develop and change internal control policies, including guidelines, procedures and other provisions related to internal control work within PT Pelabuhan Indonesia (Persero) in order to create integrated supervision;
