PROFILE BANK INA PERDANA
Internal Audit Charter
1. Basic Rules
The Audit Committee of PT Bank Ina Perdana Tbk is formed by:
a. Decision of the Chairman of Capital Market Supervisory Agency and Financial Institution No. KEP-643 / BL / 2012 dated December 7, 2012, on the Establishment and Implementation Guidance of the Audit Committee.
b. Bank Indonesia Regulation (PBI) No. 8/4 / PBI / 2006 dated January 30, 2006, on the Implementation of Good Corporate Governance for Banks as amended by PBI No.8 / 14/2006 dated October 5, 2006, on the Amendment of PBI No. 8 / 4 / PBI / 2006.
2. Duties and Responsibilities and Authority of the Audit Committee
a. Duties and Responsibilities of Audit Committee
In carrying out its functions, the Audit Committee has duties and responsibilities are as follows:
1. Reviewing the financial information to be published by the Company to the public and / or authorities, including financial statements, projections, and other statements relating to the Company's financial information
2. Reviewing the adherence to laws and regulations relating to the Company's activities;
3. Provide independent opinion in the event of differences of opinion between Management and Accounting for services rendered.
4. Provide recommendations to the Board on the appointment of a Public Accountant and Public Accountant Office to be submitted to the General Meeting of Shareholders. Recommendations are given on the basis of aspects of independence, the scope of the assignment, and the fee;
5. Reviewing, monitoring and evaluation of :
a. Planning and implementation of the audit as well as on the follow-up audit in order to assess the adequacy of internal controls, including the adequacy of the financial reporting process.
b. Execution of duties of the Internal Audit unit
c. Conformity audit by Public Accountant with applicable audit standards.
d. Implementation of follow-up by the Board of Directors on the findings of the Internal Audit Unit, Public Accountants, and the results of the Financial Services Authority supervision.
e. Complaints relating to the Company's accounting and financial reporting, as well as evaluating the suitability of the financial statements with the applicable accounting standards.
6. To review and provide advice to the Board in relation to the potential conflict of interest of the Company; and
7. Maintain the confidentiality of documents, data and information of the Company.
b. Privileges Committee
In performing the duties of the Audit Committee shall have the authority as follows:
- Accessing documents, data, and information about the Company's employees, funds, assets and resources of the company are required
- Communicate directly with employees, including Directors and those who perform the function of internal audit, risk management, and accounting-related duties and responsibilities of the Audit Committee
- Involve independent outside members of the Audit Committee required to assist the implementation of the duties (if required) and
- Perform other powers granted by the Board of Commissioners
3. Composition, Structure and Membership Requirements
a. Structure and Membership of the Audit Committee
1. The Audit Committee was established by and responsible to the Board of Commissioners.
2. The Audit Committee is chaired by an Independent Commissioner
3. The Audit Committee members are appointed and dismissed by the Board of Commissioners.
4. Members of the Audit Committee consist of at least three (3) members including:
a. An independent commissioner
b. One of the independent party with expertise in finance or accounting; and
c.one of the independent party with expertise in law or banking.
5. The Chairman of the Audit Committee may only hold the position as chairman of the committee at no more than 1 (one) other committee.
6. Members of the Audit Committee is an independent commissioner to act as Chairman of the Audit Committee. In the case of independent commissioner who is a member of the Audit Committee of more than one person then one of them acting as the Chairman of the Audit Committee.
b. Terms of Audit Committee
Members of the Audit Committee shall meet the following requirements:
- Required to have high integrity and good moral character, ability, knowledge, experience as field work, and able to communicate well;
- Mandatory understand financial statements, the company's business, particularly related to services or the Company's operations, the audit process, risk management and regulations in the capital market as well as other relevant legislation.
- Shall comply with the code of ethics set forth the Company's Audit Committee.
- Willing to increase the competence continuously through education and training
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