Page 219 - asuransi bintang annual report flipbook 2023

Tata Kelola Perusahaan Good Corporate Governance PEMBINAAN SUMBER DAYA MANUSIA DAN PENGEMBANGAN PROFESI AUDIT Untuk peningkatan kompetensi internal auditor dilakukan dengan mengikuti berbagai pelatihan dalam bentuk seminar, kursus dan program sertifikasi yang terkait dengan masalah asuransi, auditing dan fraud serta Manajemen Risiko yang dilaksanakan oleh lembaga- lembaga yang cukup kredibel seperti Yayasan Pendidikan Internal Audit (YPIA) The Institute of Internal Auditor Indonesia (IIA) Indonesia, Association of Certified Fraud Examiner (ACFE) Indonesia Chapter, Indonesia Risk Management Professional Association (IRMAPA), Lembaga Sertifikasi Profesi Aplikasi Asuransi dan Manajemen Asuransi Indonesia (AAMAI) dan LPMK Widya Dharma Artha. PELAKSANAAN KEGIATAN AUDIT INTERNAL Sehubungan pada tahun 2023 memasuki kondisi endemi COVID-19, Perusahaan sudah mengambil kebijakan untuk memberlakukan work from office. Audit internal menyelaraskan kebijakan Perusahaan dengan menerapkan metodologi pemeriksaan secara hybrid yaitu online atau remote audit dan onsite atau kunjungan langsung. Pemeriksaan fisik lapangan dari jarak jauh dilakukan dengan memanfaatkan teknologi komunikasi langsung dua arah, dengan cara livestreaming dengan mempertimbangkan perangkat digital yang dimiliki oleh organisasi Auditor Internal dalam melakukan teknik audit seperti observasi, wawancara, dan lainnya dilakukan menggunakan aplikasi Zoom. Pelaksanaan Kegiatan Audit Internal sepanjang tahun 2023, Unit Audit Internal PT Asuransi Bintang Tbk telah melakukan tugas dan tanggung jawabnya serta menerbitkan sejumlah laporan audit, yaitu: 1. Pemeriksaan terhadap Point of Sales (PoS). 2. Audit Mutu Internal ISO 9001:2015. 3. Review terhadap tata kelola investasi Perusahaan. 4. Review atas pelaksanaan sistem anti-fraud. 5. Review atas pelaksanaan Whistleblowing System. 6. Pemeriksaan outstanding premi dan collection diseluruh PoS. 7. Review atas inventarisasi dan legalitas aset-aset Perusahaan. 8. Stock opname terhadap barang cetakan dan inventaris kantor. 9. Cash count akhir tahun buku 2023. HUMAN RESOURCE DEVELOPMENT AND PROFESSIONAL AUDIT ENHANCEMENT To elevate the competency of internal auditors, various training sessions including seminars, courses, and certification programs related to insurance, auditing, fraud, and Risk Management are pursued. These initiatives are conducted by reputable institutions such as the Internal Audit Education Foundation (IAEF), the Institute of Internal Auditors Indonesia (IIA), the Association of Certified Fraud Examiners (ACFE) Indonesia Chapter, the Indonesia Risk Management Professional Association (IRMAPA), the Indonesian Insurance and Risk Management Professional Certification Institute (AAMAI), and LPMK Widya Dharma Artha. INTERNAL AUDIT ACTIVITIES IMPLEMENTATION In light of the endemic conditions of COVID-19 in 2023, the Company has implemented a work-from-office policy. Internal audits have aligned with this policy through a hybrid methodology, incorporating both online/remote and onsite audits. Remote physical field audits are conducted using bidirectional live-streaming technology, leveraging the digital tools possessed by Internal Auditors organization for audit techniques such as observation, interviews, etc., facilitated through platforms like Zoom. Throughout 2023, the Internal Audit Unit of PT Asuransi Bintang Tbk fulfilled its duties and responsibilities and issued several audit reports, namely: 1. Audit on Point of Sales (PoS). 2. Internal Quality Audit ISO 9001:2015. 3. Review of the Company’s investment governance. 4. Assessment of the anti-fraud system implementation. 5. Review of the Whistleblowing System implementation. 6. Audit of outstanding premiums and collections across all PoS. 7. Review of the inventory and legal status of Company’s assets. 8. Stocktaking of printed materials and office inventory. 9. Year-end cash count for the fiscal year 2023. 2023 Laporan Tahunan PT Asuransi Bintang Tbk 217 Annual Report