The Internal Audit Charter and the implementation of its tasks refer to standards and guidances issued by the Institute of Internal Auditors and SIG’s Internal Audit. Internal Audit activities were performed based on the risk-based internal audit plan, approved by the President Director with the oversight of the Audit Committee.
The Internal Audit Unit has held the Internal Audit Charter since 5 February 2015, which was updated and approved by the President Director, Chairman of the Audit Committee and the President Commissioner of the Company on 28 October 2019. The Internal Audit Charter is the Internal Audit guideline for carrying out its duties and responsibilities in a competent, independent, and accountable manner, so that it can be accepted by all interested parties.
Internal Audit plays a crucial role designed to provide independent and objective services, including insurance and consulting, aimed to evaluate and improve the efficiency of governance processes, risk management, and operational controls at PT Solusi Bangun Indonesia Tbk. A systematic and consistent approach is the main basis for the implementation of this task.
The Head of the Internal Audit Unit has administrative responsibilities which are directly reported to the President Director and functional responsibilities which are reported to the Board of Commissioners through the Audit Committee. The appointment, replacement, and dismissal of the Head of Internal Audit is carried out by the President Director with the approval and knowledge of the Board of Commissioners, based on recommendations from the Audit Committee. The structure of the Internal Audit Unit consists of two teams led by a Senior Auditor as Team Leader. Each Team Leader provides reports and accountability directly to the Head of the Internal Audit Unit.
An Indonesian citizen, residing in Jakarta. On 15 September 2018, Mr. Subagio Tjahjono was appointed as the Head of Internal Audit by the President Director and Board of Commissioners. His appointment has been reported to the OJK through letter No. 0365/HIL/LCA.DIR/IX/2018 dated 18 September 2018. Previously, he served as:
- → Business Process Improvement Department Manager PT Chandra Asri Petrochemical Tbk
- → Head of Non-T&O Internal Audit PT Chandra Asri Petrochemical Tbk
- → Assistant Manager Ernst and Young (EY) Risk Advisory- Internal Audit Services, Konsultan Audit Internal di Surabaya
- → Auditor Internal PT Prima Alloy Steel Universal Tbk
Mr. Subagio Tjahjono obtained his Bachelor of Economics majoring in Accounting from Petra Christian University and Master of Management majoring in Strategic Management from Tarumanagara University. His auditor certifications include, among others, Certified Internal Auditor (CIA), Certified Information Systems Auditor (CISA), Certified Fraud Examiner (CFE), and Certified in Risk and Information Systems Control (CRISC). In addition, he is also active as a member of the professional organization, as well as a trainer and author of book and journal related to risk management and fraud examination.