The Internal Audit Charter

Internal Audit Work Guidelines

Astragraphia already has an Internal Audit Unit Charter which is compiled based on Financial Services Authority Regulation No. 56 / POJK.04 / 2015 concerning the Formation and Guidelines for the Preparation of Internal Audit Unit Charter.

On January 4, 2021, the Internal Audit renewed the Internal Audit Unit Charter which was approved by the Astragraphia Board of Commissioners and determined by the Astragraphia Board of Directors.

Description of Duties and Responsibilities

Astragraphia uses the COSO (The Committee of Sponsoring Organizations of the Treadway Commission) approach in implementing internal control systems, starting from environmental control, risk assessment, control activities, information and communication, to the supervision and evaluation of internal controls that include financial control and operational.

The internal control is manifested in the form of:
a. An internal control environment within the company that is structured by all levels of Management with a tiered level of authority and responsibility, performance standards, control procedures and reporting mechanisms.
b. Other risk management and control functions play a role in helping management to measure the level of risk and control and to carry out regular monitoring of the functioning of the control function.
c. The audit is carried out by the Internal Audit Department to ensure the effectiveness of internal control.
d. Follow-up on the results of the Internal Audit examination by the Audit Committee, Directors and Management forums including monitoring the status of improvements.