Page 246 - AR Asuransi Bintang 2022

3. Presiden Direktur dapat memberhentikan Kepala Unit Audit Internal, setelah mendapat persetujuan Dewan Komisaris, jika Kepala Unit Audit Internal tidak memenuhi persyaratan sebagai auditor Unit Audit Internal sebagaimana diatur dalam peraturan ini dan atau gagal atau tidak cakap menjalankan tugas.
4. Kepala Unit Audit Internal bertanggung jawab kepada Presiden Direktur.
5. Auditor yang duduk dalam Unit Audit Internal bertanggung jawab secara langsung kepada Kepala Unit Audit Internal.
6. Setiap pengangkatan, penggantian, atau pemberhentian Kepala Unit Audit Internal segera diberitahukan kepada Otoritas Jasa Keuangan.
SYARAT & KOMPETENSI SUMBER DAYA UNIT AUDIT INTERNAL
1. Memiliki integritas dan perilaku yang profesioal, independen, jujur dan obyektif dalam pelaksanaan tugasnya;
2. Memiliki pengetahuan dan pengalaman mengenai teknis audit dan disiplin ilmu lain yang relevan dengan bidang tugasnya;
3. Memiliki pengetahuan tentang peraturan perundang-undangan di bidang pasar modal dan peraturan perundang-undangan terkait lainnya;
4. Memiliki kecakapan untuk berinteraksi dan berkomunikasi baik lisan maupun tertulis secara efektif;
5. Wajib mematuhi standar profesi yang dikeluarkan oleh Asosiasi Audit Internal;
6. Wajib mematuhi kode etik Audit Internal;
7. Wajib menjaga kerahasiaan informasi dan/atau data perusahaan terkait dengan pelaksanaan tugas dan tanggung jawab Audit Internal kecuali diwajibkan berdasarkan peraturan perundang- undangan atau penetapan/putusan pengadilan;
8. Memahami prinsip-prinsip tata kelola perusahaan yang baik dan manajemen risiko; dan
9. Bersedia meningkatkan pengetahuan, keahlian dan kemampuan profesionalismenya secara terus-menerus.
3. The President Director can dismiss the Internal Audit Unit Head, after obtaining approval from the Non-Executive Board, if the Internal Audit Unit Head does not meet the requirements as an Internal Audit Unit auditor as regulated in this regulation and or fails or is incapable of carrying out his duties.
4. The Internal Audit Unit Head is responsible to the President Director.
5. Auditors in the Internal Audit Unit are directly responsible to the Internal Audit Unit Head.
6. Every appointment, replacement, or dismissal of the Internal Audit Unit Head is immediately notified to the Financial Services Authority.
REQUIREMENTS AND COMPETENCY OF INTERNAL AUDIT UNIT PERSONNEL
1.
2.
3.
4.
5. 6. 7.
8. 9.
Have professional, independent, honest and objective integrity and behavior in carrying out their duties;
Have knowledge and experience regarding technical audit and other disciplines relevant to their field of duty;
Have knowledge of laws and regulations in the field of capital markets and other relevant laws and regulations;
Have the ability to interact and communicate both verbally and in writing effectively;
Must comply with professional standards issued by the Internal Audit Association;
Must comply with the Internal Audit code of ethics;
Must maintain the confidentiality of company information and/or data related to the implementation of duties and responsibilities of Internal Audit unless required by legislation or court decisions;
Understand the principles of good corporate governance and risk management; and
Willing to increase knowledge, expertise and professionalism skills continuously.
Laporan Tahunan 2022 Annual Report
244
PT Asuransi Bintang Tbk
Tata Kelola Perusahaan | Good Corporate Governance