Internal Audit Unit was established by the Company as a process that has the purpose monitor as well check on

the smoothness and effectiveness of internal control performance by the management in order to follow the

development of the construction business is increasingly complex. NKE Internal Audit function is part of Company compliance and implementation of good corporate governance.

Establishment of Internal Audit Unit has referred to the FSA Regulation No. 56/POJK.04/2015 on Establishment and Guidelines for Internal Audit Charter

 

Auditor internal task implementation guideline always refers to ethical provision or Good ethics audit implementation in line with the Statutes and rules and regulation. Internal Auditor shall be honest, objective, prudent, wise, responsible, courage, and has high integrity and capable to act independently in his duty and responsibility.

 

Internal Auditor must be able to maintain the trust given by the Director and / or Head of Internal Audit:

• Internal Auditor should be able to maintain and keep the trust placed in order of inspection tasks

• Internal auditors must use all his ability to obtain sufficient evidences to support his statement

• Internal auditors should strive to improve the expertise in doing their jobs by maintaining competency, morality,

and uphold the honour of office

• Internal auditors must establish an intense communication with other auditor and the external auditor, for the benefit of companies in the framework of the implementation of the task in hand

• In the framework of internal audit duties should be guided by the norms of public examination and inspection procedures by the Internal Audit Unit

• Internal auditors must avoid to take part in illegal activities or undue.

• Internal auditors are trying to not engage in activities that may led conflicts of interests and prejudices can

doubt his ability to act independently.

• In accepting the assignment outside inspection activities and operations of the company, required as internal

auditor shall be stripped of identity and attributes as internal auditor

• Internal auditors are prohibited from concurrently task directly in the operational activities of the Company

 

 

Based on Internal Audit Unit vision and mission to support the Board of Commissioners and Board of Directors of the company in order to supervise of all operations activities based on risk level, thus Internal Audit Unit has coverage task such as:

a. To draft and implement Annual Examination work Program (PKPT).

b. To evaluate on the effectiveness of implementing internal control, risk management, and process of Corporate Governance as well as pursuant to the laws and regulations as Company policies.

c. To examine and assessment on efficiency and effectiveness in financial, accounting, operational, human resources, marketing, information technology and other activities.

d. To carry out audit to create compliance both employee and management of the Company toward prevailing

legislations.

e. To provide suggestions and improvement and objective information on audited activities on all Management

level.

f. To prepare Audit Result Report (LHP) and submit the report to President Director with copy to the Board of

Commissioners through Audit Committee.

g. To monitor, analyze and report follow up implementation of suggested improvement.

h. To provide consultation to all management level on effort to improve effectiveness of internal control,

improvement of efficiency, risk management, and other activities related to performance improvement.

i. To carry out special investigation to disclose case suspected as violations and indicated as authority abuse,

embezzlement, debauchery, and fraud.

j. To support GCG implementation in the Company environment