PT Wijaya Karya (Persero) Tbk 642 Ikhtisar Utama Performance Highlight Profil Perusahaan Company Profile Laporan Manajemen Management Report Analisis dan Pembahasan Manajemen Management Discussion and Analysis Laporan Tahunan 2023 | Annual Report 2023 Kerangka sistem pengendalian internal Perseroan mengacu pada kerangka internasional Committee of Sponsoring Organizations of the Treadway Commission (COSO) dan tujuan pengendalian internal menurut COSO meliputi operasional, pelaporan, dan kepatuhan. Tujuan operasional berkaitan dengan efektivitas dan efisiensi operasi. Sementara tujuan pelaporan menitikberatkan pada kualitas pelaporan keuangan yang andal, tepat waktu, transparan, dan persyaratan lain yang ditetapkan oleh regulator maupun Perseroan. Sedangkan tujuan kepatuhan berkaitan dengan kepatuhan Perseroan terhadap hukum dan Peraturan Perundang-undangan. Penerapan sistem pengendalian internal menurut COSO mencakup lima komponen yang saling berkaitan sebagai berikut: 1. Lingkungan Pengendalian; 2. Penilaian Risiko; 3. Aktivitas Pengendalian; 4. Informasi dan Komunikasi; 5. Kegiatan pemonitoran. Pemeriksaan Internal Audit melibatkan pengujian pengendalian intern (internal control) di tiga aspek utama, yakni Operasional, Akuntansi/Keuangan dan Kepatuhan. Selain itu, proses audit ini bersinergi dengan fungsi-fungsi lain dalam operasional Perseroan, termasuk manajemen Mutu, Safety, Health and Environment (SHE), Risiko dan Sistem Manajemen Pengamanan (SMP) yang mengacu pada kerangka COSO. LINGKUNGAN PENGENDALIAN Lingkungan pengendalian merupakan hal penting yang memberikan dampak signifikan terhadap seluruh aspek dalam sistem pengendalian intern, terutama terkait dengan etika bisnis dan GCG. Beberapa hal ini melekat di setiap bagian di Perseroan dalam melakukan aktivitas dan melaksanakan tanggung jawab pengendalian yang menjadi tugas pokoknya. Tujuan lingkungan pengendalian dibangun untuk menjadi fondasi dalam mendukung efektivitas dan efisiensi komponen pengendalian internal lainnya sehingga lingkungan pengendalian di Perseroan wajib memenuhi aspek berikut: 1. Penegakan integritas dan nilai etika diimplementasi dengan cara: a. Menyusun dan menerapkan aturan perilaku sebagaimana dituangkan dalam budaya Perseroan, terdapat aturan perilaku yang berisi standar etika dan pedoman perilaku bagi pegawai di lingkungan Perseroan; b. Memberikan keteladanan yang nyata dalam pelaksanaan yang berkaitan dengan aturan perilaku pada setiap tingkat pimpinan di Perseroan dalam bentuk tindakan dan ucapan; The Company’s internal control system framework refers to the international framework of the Committee of Sponsoring Organizations (COSO) and the objectives of internal control according to COSO include operations, reporting, and compliance. Operational objectives are related to the operational effectiveness and efficiency. The reporting objectives are related to the interests of financial reporting that meet the criteria of reliability, timeliness, transparency and other requirements stipulated by the regulator and the Company. While the compliance objectives are related to the Company’s compliance with laws and regulations. The internal control elements according to COSO include the following components: 1. Control Environment; 2. Risk Assessment; 3. Control Activities; 4. Information and Communication; 5. Monitoring Activities. Internal Audit involves examining internal controls in three main aspects, namely Operations, Accounting/ Finance and Compliance. In addition, this audit process synergizes with other functions in the Company’s operations, including Quality management, Safety, Health and Environment (SHE), Risk and Security Management System (SMP) which refers to the COSO framework. CONTROL ENVIRONMENT The control environment is an important thing that has a significant impact on all aspects of the internal control system, especially related to business ethics and GCG. Some of these things are inherent in every part of the Company in carrying out activities and carrying out control responsibilities that are their main tasks. The control environment is built as an effective foundation to support the execution of other internal control components, so that the Company’s control environment meets the following aspects: 1. Enforcement of integrated and ethical values implementation by: a. Developing and complying with rules of conduct as outlined in the corporate culture, including rules of conduct that contain ethical standards and codes of conduct for employees within the Company. b. Providing real examples for the implementation of rules of conduct at each level of leadership in the Company in the form of actions and speech.
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