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Kode Etik Unit Audit Internal
Code of Conduct of Internal Audit Unit

Selain didukung kualifikasi kompetensi profesional, Alongside professional competence qualifications, the
Perseroan mewajibkan auditor internal memiliki Company requires internal auditors to maintain high
standar perilaku yang tinggi, terutama dalam kejujuran, standards of conduct, particularly in honesty, objectivity,
objektivitas, dan kesungguhan melaksanakan tugas. and diligence while fulfilling their responsibilities. All
Unit Audit Internal Perseroan memiliki Kode Etik yang members of the Company's Internal Audit Unit are
harus dipatuhi oleh seluruh anggota Unit Audit Internal required to adhere with the Code of Conduct during audit
dalam melaksanakan kegiatan audit. Kode Etik Unit Audit activities. This Code of Conduct was prepared based on
Internal Perseroan disusun berdasarkan The Institute guidelines from The Institute of Internal Auditors (IIA),
of Internal Auditors (The IIA) dengan mengacu kepada with reference to the International Standards for the
International Standards for the Professional Practice of Professional Practice of Internal Auditing (ISPPIA).
Internal Auditing (ISPPIA).

Piagam Audit Internal
Internal Audit Charter

Divisi Internal Audit telah memiliki pedoman kerja yang The Internal Audit Division has a set of guidelines outlined
disusun dalam Piagam Internal Audit dan disahkan in the Internal Audit Charter, ratified through the Board of
melalui Surat Keputusan Direksi Perusahaan No. KD-010/ Directors Decree No. KD-010/BRIDS/07/2021. This charter
BRIDS/07/2021. Pedoman ini disusun untuk memberikan was designed to provide guidance to the Internal Audit
arahan kepada Divisi Internal Audit dalam menjalankan Division in fulfilling its duties and responsibilities. The
tugas dan tanggung jawabnya. Dalam Piagam ini memuat various aspects of the internal audit charter, including:
aspek-aspek pengaturan Internal Audit, antara lain Visi Vision and Mission; Objectives of Internal Audit Activities;
dan Misi, Tujuan Kegiatan Audit Internal, Struktur dan Structure and Position of the Internal Audit Division; Scope,
Kedudukan Divisi Audit Internal, Ruang Lingkup, Tugas Duties and Responsibilities of the Internal Audit Division;
dan Tanggung Jawab Divisi Audit Internal, Wewenang Authority of the Internal Audit Division; Professional Ethics;
Divisi Audit Internal, Etika Profesional, Persyaratan Auditor Internal Auditor Requirements; and Reporting.
Internal serta Pelaporan.

Tugas dan Tanggung Jawab Divisi Internal Audit
Duties and Responsibilities of Internal Audit Division

Berdasarkan Piagam Audit Internal, Divisi Audit Internal Based on the Internal Audit Charter, the Internal
memiliki tugas dan tanggung jawab sebagai berikut: Audit Division is tasked with the following duties and
responsibilities:
1. Menyusun dan melaksanakan rencana Audit Internal 1. Preparing and implementing the annual Internal Audit
tahunan. plan;
2. Menguji dan mengevaluasi pelaksanaan pengendalian 2. Testing and evaluating the implementation of internal
internal dan sistem manajemen risiko sesuai dengan control and risk management systems in accordance
kebijakan Perusahaan. with Company policy;
3. Melakukan pemeriksaan dan penilaian atas efisiensi 3. Examining and assessing the efficiency and
dan efektivitas di bidang bisnis, operasional, keuangan, effectiveness in the areas of business, operations,
akuntansi, sumber daya manusia, teknologi informasi, finance, accounting, human capital, information
dan kegiatan lainnya. technology, and other activities;
4. Memberikan saran perbaikan dan informasi yang 4. Providing suggestions for improvement and objective
objektif tentang kegiatan yang diperiksa pada semua information about the activities examined at all levels
tingkat manajemen. of management;
5. Membuat laporan hasil audit dan menyampaikan 5. Preparing an audit report and submitting the report to
laporan tersebut kepada Direktur Utama dan Dewan the President Director and the Board of Commissioners;
Komisaris.

PT BRI Danareksa Sekuritas 197 Integrated Annual Report 2023