Ilustrasi Standard Charter SPI Update

7/26/2019 Ilustrasi Standard Charter SPI Update

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ILUSTRASI

PANDUAN PELAKSANAAN

SATUAN PENGAWASAN INTERNAL

(INTERNAL AUDIT CHARTER)

SURAT KEPUTUSAN DIREKUR

Nomor.......Tanggal.....

RUMAH SAKIT UMUM XXX

KABUPATEN ABC


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DAFTAR ISI

Hal

A. PENDAHULUAN 3

1. Laar B!la"ang #$. %&'& M&'& an Ar&*+ ,

B. UNIT SATUAN PENGAWAS INTERN 5

1. -+ng'&

$. T+ga' an Tangg+ng /a0a* #. W!0!nang SPI 2

,. L&ng"+3 K!r4a SPI 2

C. STANDAR AUDIT 8

1. Um+m 5$. P!r'6araan Pro7!'&onal&'m! A+&or an SPI 8

#. P!r'6araan L&ng"+3 K!r4a A+& 11,. P!r'6araan P!la"'anaan an P!la3oran A+& 1,

. P!r'6araan P!ng!lolaan Un& SPI 15

D. KODE ETIK $1

1. Um+m $1$. Sanar P!r&la"+ In!rnal A+&or $1

E. PENUTUP $$

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RSU *** Ka+u,a!en ABC

PANDUAN PELAKSANAAN SATUAN PENGAWASAN INTERN

&INTERNAL AUDIT CHARTER)

RSU *** KABUPATEN ABC

A. PENDAHULUAN

1. LATAR BELAKANG

Unang9+nang nomor ,, a:+n $;;8 T!nang R+ma: Sa"& Pa'al #8

m!ngamana"an "!3a+an '!'+a&

!ngan 3r&n'&3 "or3ora'& 6ang '!:a an aa "!3aa 3!ra+ran

3!r+nangan.

S+a+ m!"an&'m! an '&'!m 3!ng!nal&an &n!rnal m!r+3a"an 'ala: 'a+ 'arana

+ama +n+" a3a m!ma'&"an *a:0a 3!ng!lolaan r+ma: 'a"& !la: &la"'ana"an

'!'+a& !ngan 3r&n'&393r&n'&3 Good Corporate Governance 6ang &&ng&n"an

!r'!*+.

Pan+an 3!la"'anaan &n& m!r+3a"an 'ala: 'a+ 3!n4a*aran ar& P!oman

P!la"'anaan Good Corporate Governance an &'+'+n +n+" m!n4a& norma9

norma a=+an "!r4a *ag& +n& Sa+an P!nga0a'an In!rn agar a3a *!"!r4a '!=ara

3ro7!'&onal '!'+a& !ngan +4+an 3!n+ga'ann6a an '!"al&g+' '!*aga& 'arana

"om+n&"a'& agar "!r4a +n& Sa+an P!nga0a'an In!rn (SPI) a3a &!r&ma an

&+"+ng ol!: +n& "!r4a la&nn6a.

-. ISI/ 0ISI DAN ATRIBUT

a. ISI

M!n4a& Strategic Busines Partner 6ang angga3 an !r3!r=a6a *ag& 3!4a*a

3!ng!lola 3!4a*a 3!la"'ana an 4a4arann6a.

+. 0ISI

1) M!la"'ana"an a+& &n!rnal 6ang *!*a' r&'&"o.

$) M!n&ng"a"an "om3!!n'& '!:&ngga m!n4a& a+& &n!rnal 6ang

3ro7!''&onal.

#) M!m*!r&"an n&la& am*a: 3aa *&'n&' !ngan m!man7aa"an '!=ara

o3&mal '&'!m !"nolog& &n7orma'&.

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1. ATRIBUT

S!*aga&strategic business partnerSPI :ar+' mam3+ m!m*!r& n&la& am*a: an

a3a &3!r=a6a m!lal+& 3ro'!' "!r4a 6ang &a+& !a3& angg+ng 4a0a* SPI aala: 3aa 3!n&la&an an

anal&'&' aa' a"&?&a' !r'!*+.

4. LINGKUP KERJA SPI

L&ng"+3 "!r4a SPI m!n=a"+3 "!"+rangan !naga "!r4a 3!ngg+naan

'&'!m > 'arana 6ang "+rang a3a &3!rangg+ng4a0a*"an ar&

'!g& *&a6a.

) Ha'&l "!l+aran '+a+ "!g&aan aa+ o3!ra'& '!'+a& !ngan 'a'aran an +4+an

6ang &ng&n &=a3a&.

Un+" &n& a+&or &n!rnal :ar+' m!m!r&"'a a3a"a: !naga a:l& l+ar

'arana "!r4a 6ang &*++:"an '!ra *&a6a 3!la"'anaan a+&.

) M!ng"om+n&"a'&"an r!n=ana a+& !ngan 3&:a"93&:a" !r"a&

!r+ama m!ng!na& *!n+" a"&?&a' 4a+al "!g&aan '+m*!r a6a

6ang &3!rl+"an an *&la &3!rl+"an r!n=ana '+r?!& a0al '!*!l+ma+& &la"'ana"an. S+r?!& a0al &n& &ma"'+"an +n+" m!ng+rang&

r&'&"o a+& an :al9:al ra0an 6ang 3!rl+ &an&'&3a'& aa+ 3!nalaman

l!*&: lan4+.

2) -orma an r!n=ana '+'+nan la3oran :a'&l a+& an r!n=ana "!3aa '&a3a

'a4ala3oran!r'!*+ &&'r&*+'&"an '!ra =ara m!ng"om+n&"a'&"ann6a.

5) M!na3a"an 3!r'!+4+an 3&m3&nan +n& SPI '!*!l+m a+& &m+la&.

=. Dalam m!la"'ana"an a+& a+&or &n!rnal :ar+' m!ngg+na"an 3ro'!+r an

!:n&" 6ang m!maa& alam m!la"+"an 3!ng+m3+lan 3!m!r&"'aan !?al+a'&

an anal&'&' &n7orma'& '!ra m!no"+m!na'&"an :a'&l "!r4an6a '!!m&"&an r+3a

'!:&ngga ana 0a"+ 4+mla: 3!r'on&l an 3!ralaan la&nn6a.

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$) B+"+ 3!oman a+& (Audit manual) 6ang *!'&"an "!*&4a"an an3ro'!+r

a+& m+la& ar& 3!r'&a3an 3!m!r&"'aan 'am3a& !ngan 3!n6!l!'a&an

la3oran :a'&l a+& an 3!mana+an :a'&l &na"lan4+.

=. K!3ala SPI :ar+' m!m3+n6a& 3rogram +n+" 3!m!n+:an "!*++:an '+m*!r

a6a man+'&a an 3rogram 3!ng!m*angann6a 6ang m!l&3+& '+a3 ar& 3&:a" mana3+n 6ang !r"a& !ngan !m+an.

7. M!ma+:& '!3!n+:n6a 'anar 3ro7!'&onal a+&or &n!rnal "!*4a"an

r+ma: 'a"& an 3!ra+ran 3!r+nangan.

g. M!m!l&:ara an m!m3!ra:an"an moral an mara*a a+& &n!rnal.

:. T&a" m!man7aa"an &n7orma'& 6ang &3!rol!: +n+" "!3!n&ngan aa+

"!+n+ngan 3r&*a& aa+ :al la&n 6ang m!n&m*+l"an aa+ 3a+ &+ga a3a

m!n&m*+l"an "!r+ga&an *ag& r+ma: 'a"& !ngan ala'an a3a3+n.

&. M!la3or"an '!m+a :a'&l a+& ma!r&al !ngan m!ng+ng"a3"an "!*!naran

'!'+a& 7a"a 6ang aa an &a" m!n6!m*+n6&"an :al 6ang a3a m!r+g&"an

r+ma: 'a"& an aa+ a3a m!r+g&"an r+ma: 'a"& an aa+ a3a m!langgar

:+"+m.

E. PENUTUP

1.Pan+an P!la"'anaan SPI (Internal Audit Charter) &n& m+la& &*!rla"+"an '!4a"

anggal &!a3"an.

$. S!'+a& !ngan +n+an 3!r"!m*angan an "!*++:an r+ma: 'a"& ma"a Pan+an

P!la"'anaan SPI &n& a"an &&n4a+ an &review'!=ara *!r"ala.

DIREKTUR RSU XXX Ka*+3a!n ABC

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Ilustrasi Standard Charter SPI Update

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