11. uraian temuan ketidaksesuaian dan tindak lanjut
TRANSCRIPT
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7/24/2019 11. Uraian Temuan Ketidaksesuaian Dan Tindak Lanjut
1/16
No.Laporan 06/SMT_V/D3INT_AUDIT_SMK3/XII/2014 LAPORANPRAKTEK
AUDIT
INTERNAL
SMK3
PT.BMSTI
a!a"an 26 $ar% 3&
T'!. Laporan 31 DESEMBER 2014 D%()r%*+(% 1 $ar% 4
No. P,-,raan 006 RINKASAN
LAPORAN
A+$%)or
In),rna!
Ar$a .
11. URAIAN TEMUAN KETIDAKSESUAIAN DAN TINDAK LANJUT
POIN KRITERIA HASIL HASIL KETIDAKSESUAIAN REKOMENDASI
1.1.1 T,r$apa) -,*%a-an K3
an' ),r)+!%(
*,r)an''a!
$%)an$a)an'an% o!,
p,n'+(aa a)a+
p,n'+r+( (,5ara ,!a(
",na)a-an )++an $an
(a(aran K3 (,r)a-o"%)",n ),ra$ap
p,n%n'-a)an K3.
K,*%a-an K3 $% PT. BMSTI Sra',n
(+$a ),r)+!%( *,r)an''a! $an
$%)an$a)an'an% o!, p,n'+(aa a)a+
p,n'+r+( an' $%$a!a"na
",na)a-an -o"%)",n p,r+(aaan
),)ap% )++an K3 *,!+" *,'%)+ ,!a(.
K,*%a-an K3 PT.
BMSTI ar+(
",na)a-an )++an $an
(a(aran K3 (,5ara ,!a(
(,r)a -o"%)",n
p,r+(aaan ),ra$ap
p,n%n'-a)an K3 $%
p,r+(aaan (,(+a% PP No.&0 Ta+n 2012
1.1.3 P,r+(aaan
",n'-o"+n%-a(%-an
-,*%a-an K3 -,pa$a
(,!+r+ ),na'a -,ra
)a"+ -on)ra-)or
p,!an''an $an
p,"a(o- $,n'an )a)a
5ara an' ),pa).
K,*%a-an K3 ),!a $%-o"+n%-a(%-an
-,pa$a ),na'a -,ra pa$a a-)+ ap,!
a)a+ *r%,7%n' (,*,!+" *,-,ra ),)ap%
*,!+" $%-o"+n%-a(%-an -,pa$a )a"+
-on)ra-)or p,!an''an $an p,"a(o-.
M,"p+na% )%" -o"+n%-a(% an'
),r$%r% $ar% "ana',r *a'%an
(+p,r8%(or $an (,5+r%).
S,(+a% $,n'an PP No. &0
Ta+n 2012 pa(a! 9
),n)an' SMK3 *aa
p,r+(aaan a%*
",n'-o"+n%-a(%-an
-,*%a-an K3 -,pa$a
(,!+r+ ),na'a -,ra
)a"+ -on)ra-)orp,!an''an $an p,"a(o-
$,n'an )a)a 5ara an'
),pa)
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1.2.2 P,n+n+-an p,nan''+n'
aa* K3 ar+( (,(+a%
p,ra)+ran p,r+n$an':
+n$an'an.
P,r+(aaan $a!a" p,n+n+-an
p,nan''+n' aa* K3 *,!+" (,(+a%
p,ra)+ran p,r+n$an':+n$an'an -ar,na
(,oran' (,-r,)ar%( P2K3 *+-an
(,oran' AK3 ),)ap% ana Pra AK3$an (,r)%7%-a) Pra AK3 %!an'.
P,r+(aaan $a!a"
",n+n+- p,nan''+n'
aa* K3 ar+( (,(+a%
$,n'an P,r",na-,r No.
04/MEN/1;9< ),n)an'P2K3 $an A!% K3 an'
",na)a-an oran' an'
$%)+n+- (,*a'a%
(,-r,)ar%( P2K3 ar+(
"a"p+ ",!a-+-an
)+'a(na $an *,r(,r)%7%-a)
AK3.
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7/24/2019 11. Uraian Temuan Ketidaksesuaian Dan Tindak Lanjut
3/16
No.
Laporan
06/SMT_V/D3
INT_AUDIT_SMK3/XII/2014
LAPORAN
PRAKTEK
AUDIT
INTERNAL
SMK3
PT.BMSTI
a!a"an 2< $ar% 3&
T'!. Laporan 31 DESEMBER 2014 D%()r%*+(% 1 $ar% 4
No. P,-,raan 006 RINKASAN
LAPORAN
A+$%)or
In),rna!
Ar$a .
1.2.4 P,n'+(aa a)a+
p,n'+r+( *,r)an''+n'
aa* (,5ara p,n++n)+- ",na"%n
p,!a-(anaan SMK3.
P,r+(aaan *,!+" ",!a-(ana-an
SMK3 na"+n p,n'+(aa a)a+
p,n'+r+( (+$a ",n'ap!%-a(%-anp,n,rapan K3 $% p,r+(aaan $an
p,n'+(aa a)a+ p,n'+r+( (+$a
","aa"% $a!a" *%$an' K3.
P,r+(aaan a%*
",!a-(ana-an SMK3
(,(+a% PP No. &0 Ta+n2012 pa(a! & aa) 1 $an
2.
1.2.6 P,r+(aaan
",n$apa)-an (aran:
(aran $ar% para a!% $%
*%$an' K3 an' *,ra(a!
$ar% $a!a" $an/a)a+ !+ar
p,r+(aaan.
P,r+(aaan ",n$apa)-an (aran:(aran
K3 $ar% $%(na-,r Sra',n (,5ara !%(an
$an $ar% a(%! ",,)%n' P2K3 ),)ap%
(aran $ar% $%(na-,r )%$a-
),r$o-+",n)a(%-an.
S,ar+(na p,r+(aaan
",n$o-+",n)a(%-an $an
",n+n+-an (aran:(aran
$ar% a!% K3 an' *,ra(a!
$ar% $a!a" $an/a)a+ !+ar
p,r+(aaan.
1.3.3 P,n'+r+( ar+(
",n%na+ +!an'
p,!a-(anaan SMK3
(,5ara *,r-a!a +n)+-
",n%!a% -,(,(+a%an $an
,7,-)%8%)a( SMK3.
P,r+(aaan *,!+" ",!a-(ana-an
p,n%na+an +!an' p,!a-(anaan SMK3
(,5ara *,r-a!a -ar,na *,!+"
",!a-(ana-an SMK3 $an *,!+"
p,rna $%!a-+-an a+$%) SMK3.
P,r+(aaan a%*
",n,rap-an SMK3
(,(+a% PP No. &0 Ta+n
2012 pa(a! & aa) 1 $an
2. S,!a%n %)+ p,n'+(aa
a%* ",!a-+-an
p,n%na+an p,!a-(anaan
SMK3 (,(+a% PP No. &0
Ta+n 2012 pa(a! 1& aa)
1
1.4.1 K,),r!%*a)an $an
p,na$a!an -on(+!)a(%
),na'a -,ra $,n'an
a-%! p,r+(aaan
$%$o-+",n)a(%-an $an
$%(,*ar!+a(-an -,
(,!+r+ ),na'a -,ra.
P,na$a!an -on(+!)a(% ),na'a -,ra
*,!+" $%$o-+",n)a(%-an ),)ap% (+$a
$%(,*ar!+a(-an -,pa$a ),na'a -,ra
",!a!+% *r%,7%n'. Ba'% ),na'a -,ra
an' %n'%n -on(+!)a(% *%(a !an'(+n'
",n,"+% p,ra-%!an p,r+(aaan a)a+
*a'%an p,r(ona!%a.
S,ar+(na p,r+(aaan
","*+a) a$a!
-on(+!)a(% an'
),r$o-+",n)a(%-an $an
$%(,*ar!+a(-an -,pa$a
),na'a -,ra a'ar pro(,(
-on(+!)a(% $apa) *,ra!an
(,5ara ),r()r+-)+r.
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4/16
No.
Laporan
06/SMT_V/D3
INT_AUDIT_SMK3/XII/2014
LAPORAN
PRAKTEK
AUDIT
INTERNAL
SMK3
PT.BMSTI
a!a"an 29 $ar% 3&
T'!. Laporan 31 DESEMBER 2014 D%()r%*+(% 1 $ar% 4
No. P,-,raan 006 RINKASAN
LAPORAN
A+$%)or
In),rna!
Ar$a .
1.4.& S,-r,)ar%( P2K3 a$a!a
a!% K3 (,(+a% $,n'an
p,ra)+ran p,r+n$an':+n$an'an.
S+$a ),r$apa) (,-,r)ar%( P2K3 an'
*,r(,r)%7%-a) A!% Pra K3 na"+n
(,r)%7%-a) %!an'
S,-r,)ar%( P2K3 $% PT.
BMSTI %n% ar+(
",n'%-+)% -,"*a!%p,!a)%an A!% K3 a)a+
p%a- p,n'+(aa
",n'an'-a) A!% K3
-,pa$a M,n),r% +n)+-
(,-r,)ar%( P2K3 PT.
BMSTI
1.4.< S+(+nan p,n'+r+( P2K3
$%$o-+",n)a(%-an $an
$%%n7or"a(%-an -,pa$a
),na'a -,ra.
S)r+-r+r or'an%(a(% P2K3 PT. BMSTI
),!a ),r*,n)+- $%$o-+",n)a(%-an
na"+n *,!+" $%5an)+"-an pa$a
no)%5,*oar$.
P,r+(aaan
",n5an)+"-an ()r+-)+r
or'an%(a(% pa$a
no)%5,*oar$.
1.4.; P2K3 ",!apor-an
-,'%a)anna (,5ara
),ra)+r (,(+a% $,n'an
p,ra)+ran p,r+n$an':
+n$an'an
P2K3 )%$a- ",!apor-an -,'%a)anna
(,5ara ),ra)+r ",!a%n-an %-a
$%),"+-anna -,5,!a-aan a-%*a) -,ra
P2K3 ar+( ",!a-+-an
p,!aporan -,'%a)anna
(,5ara ),ra)+r a%)+
(,-+ran':-+ran'na 3
*+!an (,-a!% -,pa$a
M,n),r% ",!a!+% Kan)or
D,par),",n T,na'a
K,ra (,),"pa)
2.1.1 T,r$apa) pro(,$+r
),r$o-+",n)a(% +n)+-%$,n)%7%-a(% po),n(%
*aaa p,n%!a%an $an
p,n',n$a!%an r%(%-o K3.
D% PT. BMTI *,!+" ),r$apa)
p,"*,n)+-an IRA =SA =oan"a+p+n a>op (na"+n PT. BMSTI
),)ap ",!a-+-an %$,n)%7%-a(% po),n(%
*aaa p,n%!a%an $an p,n',n$a!%an
r(%-o K3
a(%! %$,n)%7%-a(% po),n(%
*aaa p,n%!a%an $anp,n',n$a!%an r(%-o K3
an' $%!a-+-an PT.
BMSTI (,',ra $%*+a)
$a!a" *,n)+- IRA
=SA =oan "a+p+n
a>op.
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3.1.1 Pro(,$+r an'
),r$o-+",n)a(%
","p,r)%"*an'-an
%$,n)%7%-a(% po),n(%
*aaa p,n%!a%an $anp,n',n$a!%an r%(%-o
an' $%!a-+-an pa$a
)aap p,ran5an'an $an
"o$%7%-a(%.
Do-+",n %$,n)%7%-a(% *aaa (+$a
a$a )ap% p,n%!a%an *aaa *,!+"
$%!a-+-an o!, A!% K3.
I$,n)%7%-a(% po),n(%
*aaa ar+( $%*+a)
(,,!a( "+n'-%n (,r)a
p,n%!a%an -%n,ra ar+(
$%!a-+-an (,5ara *,r-a!ao!, A!% K3
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No.
Laporan
06/SMT_V/D3
INT_AUDIT_SMK3/XII/2014
LAPORAN
PRAKTEK
AUDIT
INTERNAL
SMK3
PT.BMSTI
a!a"an 2; $ar% 3&
T'!. Laporan 31 DESEMBER 2014 D%()r%*+(% 1 $ar% 4
No. P,-,raan 006 RINKASAN
LAPORAN
A+$%)or
In),rna!
Ar$a .
3.2.2 I$,n)%7%-a(% *aaa $anp,n%!a%an r%(%-o
$%!a-+-an pa$a )%na+an
-on)ra- o!, p,)+'a(
an' *,r-o"p,),n.
B,!+" ),r$apa) $o-+",n IRA ),)ap%(+$a ),r$apa) p,n%!a%an r,(%-o an'
$%na"a-an Sp%n P!an.
P,"*,n)+-an TIM IRA+n)+- ","*+a) pro(,$+r
p,!a-(anaan IRA
(,%n''a $apa) $%!a-+-an
p,n%na+an a'ar (,(+a%
$,n'an p,ra)+ran an'
*,r!a-+.
4.1.1 Do-+",n K3
","p+na% %$,n)%7%-a(%
()a)+( ,,nan'
)an''a! p,n',!+aran $an
)an''a! "o$%7%-a(%.
Do-+",n ),r)+!%( "a(% *,!+"
$%)an$a)an'an% o!, p,)+'a( an'
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%$,n)%7%-a(% ()a)+( (,r)a )an''a!
p,n',!+aran an' *,!+" ),r),ra
S,"+a $o-+",n $an
(%r-+!a(% -,!+ar "a(+-
ar+( $%5a5a) $an
$%)an$a)an'an%.
&.1.1 T,r$apa) pro(,$+r an'
),r$o-+",n)a(% an'
$apa) ",na"%n *aa
(p,(%7%-a(% ),-n%- $an
%n7or"a(% !a%n an'
r,!,8an $,n'an K3 ),!a
$%p,r%-(a (,*,!+"
-,p+)+(an +n)+-
","*,!%.
T%$a- ),r$apa) 5a)a)an pro(,$+r
(,5ara ),r)+!%( ),n)an' pro(,$+r
p,",*,!%an $an %n7or"a(% +n)+-
p,ra!a)an "a),r%a! $an *aan +n)+-
-a%)anna $,n'an K3
P,r!+ a$ana p,"*+a)an
(%()," an' r,!,8an
$,n'an K3 +n)+-
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p,"*,!%an p,ra!a)an
"a),r%a! $an *aan
&.1.2 Sp,(%7%-a(% p,"*,!%an+n)+- (,)%ap (arana
pro$+-(% >a) -%"%a a)a+
a(a ar+( $%!,n'-ap%
(p,(%7%-a(% an' (,(+a%
$,n'an p,r(ara)an
p,ra)+ran p,r+n$an':
+n$an'an $an ()an$ar
K3.
Da!a" p,"*,!%an ",(%n (+$a$%),)ap-an ()an$ar%(a(% $an pa$a
,"*a)an )%"*an'an *,!+"
","a(+--an a(p,- K3 $%$a!a"na
S,)%ap p,"*,!%an (arana$an pra(arana ar+(
","%!%-% $an $%p,r%-(a
$o-+",n (,r)%7%-a(%na
(,(+a% $,n'an
p,r(ara)an p,ra)+ran
p,r+n$an':+n$an'an $an
()an$ar K3 (,r)a
$%$o-+",n)a(%-an
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6.1.1 P,)+'a( an' -o"p,),n
),!a ",n'%$,n)%7%-a(%
*aaa ",n%!a% $an
",n',n$a!%-an r%(%-o
an' )%"*+! $ar% (+a)+pro(,( -,ra.
I$,n)%7%-a(% *aaa $an p,n',n$a!%an
r,(%-o (+$a $%!a-+-an ),)ap% P,)+'a(
*,!+" ","p+na% (,r)%7%-a) an'
r,!,8an.
P,r+(aaan ar+(
","*+a) ()an$ar%(a(%
+n)+- (,)%ap p,)+'a( an'
*,r)an''+n' aa* $a!a"
%$,n)%7%-a(% *aaa $anp,n',n$a!%an r,(%-ona.
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8/16
No.
Laporan
06/SMT_V/D3
INT_AUDIT_SMK3/XII/2014
LAPORAN
PRAKTEK
AUDIT
INTERNAL
SMK3
PT.BMSTI
a!a"an 30 $ar% 3&
T'!. Laporan 31 DESEMBER 2014 D%()r%*+(% 1 $ar% 4
No. P,-,raan 006 RINKASAN
LAPORAN
A+$%)or
In),rna!
Ar$a .
6.1.& T,r$apa) (%()," %>%n-,ra +n)+- )+'a(
*,r%(%-o )%n''%.
S%()," %>%n -,ra an' a$a ana!a(%()," %>%n -,ra (,5ara !%(an.
P,"*+a)an $o-+",n(%()," %>%n -,ra $an
(+ra) %>%n -,ra -,!+ar ?
"a(+- !o-a(% *aaa
po),n(%a! (,r)a (+ra) %>%n
p,n'op,ra(%an 7or-!%7).
6.1.< A!a) p,!%n$+n' $%r% an'
$%'+na-an $%pa()%-an
),!a $%na)a-an !aa-
pa-a% (,(+a% $,n'an
()an$ar $an/a)a+
p,ra)+ran p,r+n$an':+n$an'an an' *,r!a-+.
Sp,(%7%-a(% +% !aa- pa-a% (,r)a
"o$%7%-a(% APD $%!a-+-an $ar% *a'an
P2K3 p,r+(aaan na"+n )%$a- r+)%n.
P,"*+a)an APD "a(-,r
an' $% pro$+-(%
p,r+(aaan (,n$%r%
"%n%"a! (,(+a% $,n'an
()an$ar In$on,(%a @SNI
(,(+a% P,r",na-,r)ran(No . 09 /MEN/VII/2010
),n)an' APD
6.4.3 T,r(,$%ana 7a(%!%)a( $an
!aanan $% ),"pa) -,ra
(,(+a% $,n'an ()an$ar
$an p,$o"an ),-n%(.
In(p,-(% 7a(%!%)a( p,r+(aaan (+$a
$%!a-+-an $,n'an r+)%n ),)ap% *,!+"
a$a ana!%(a (,5ara !,*% (p,(%7%-
),r$ap 7a(%!%)a( p,r+(aaan (,%n''a
*,!+" ",!a-+-an p,n%!a%an an'
(,(+a% $,n'an p,ra)+ran.
M,!a-+-an p,n%!a%an
ana!%(a 7a(%!%)a( $an
!aanan (,5ara !,*%
(p,(%7%- (,%n''a $apa)
",n,$%a-an 7a(%!%)a(
$an !aanan an' (,(+a%
$,n'an p,ra)+ran.
6.4.4 Ra"*+:ra"*+ K3 ar+($%pa(an' (,(+a% $,n'an
()an$ar $an p,$o"an
),-n%(.
Ra"*+:ra"*+ K3 (+$a *ana- $an"+$a $%paa"% na"+n *,!+" a$a
ra"*+:ra"*+ ",n',na% a!+r
,8a-+a(%.
Da!a" (,)%ap r+an'an$%+(aa-an $%*,r%-an
ra"*+ K3 an'
*,r+*+n'an $,n'an
a!+r ,8a-+a(% $an p%n)+
$ar+ra). M,!a-+-an
p,raa)an $an
p,n',5,-an (,5ara r+)%n
)an$a p,r%n'a)an $an
ra"*+:ra"*+ (,(+a%
$,n'an ()an$ar p,$o"an
),-n%(
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No.
Laporan
06/SMT_V/D3
INT_AUDIT_SMK3/XII/2014
LAPORAN
PRAKTEK
AUDIT
INTERNAL
SMK3
PT.BMSTI
a!a"an 31 $ar% 3&
T'!. Laporan 31 DESEMBER 2014 D%()r%*+(% 1 $ar% 4
No. P,-,raan 006 RINKASAN
LAPORAN
A+$%)or
In),rna!
Ar$a .
6.&.3 Sarana $an p,ra!a)an
pro$+-(% ","%!%-%
(,r)%7%-a) an' "a(%*,r!a-+ (,(+a% $,n'an
p,r(ara)an p,ra)+ran
p,r+n$an':+n$an'an
$an ()an$ar.
Ma(% a$a *,*,rapa p,ra!a)an an'
*,!+" ),r()an$ar%(a(%
Pa$a (aa) p,"*,!%an
",(%n:",(%n pro$+-(%
p,r+(aaan (,ar+(na","p,ra)%-an
()an$ar%(a(% $ar% ",(%n
),r(,*+).
6.&.4 P,",r%-(aan
p,",!%araan
p,raa)an p,r*a%-an
$an (,)%ap p,r+*aan
ar+( $%!a-+-an p,)+'a(
an' -o"p,),n $an
*,r,nan'.
S,r)%7%-a) -,a!%an $ar% p,)+'a(
p,",!%araan p,raa)an $an
p,r*a%-an ",(%n pro$+-(% )%$a-
),r$o-+",n)a(%.
Un)+- p,raa)an
p,",!%araan
p,",r%-(aan $an
p,r*a%-an p,r!+
$%$o-+",n)a(%-an @a$a
5a)a)an a'ar +n)+-
pro(,( p,r*a%-an a)a+p,",!%araan (,!an+)na
$apa) ",!%a) r%a)
p,",r%-(aan $an
p,r*a%-an (,*,!+"na.
M,"%!% p,)+'a( a'
*,r-o"p,),n $an
",n'+(aa-an )ra%n%n'
a'ar !,*% ),ra"p%! $a!a"
",!a-+-an p,",!%araan
p,",r%-(aan $anp,r*a%-an ",(%n
pro$+-(%.
6.&.; T,r$apa) pro(,$+r an'
$apa) ",na"%n
-,(,!a"a)an $an
-,(,a)an ),na'a -,ra
a)a+ oran' !a%n an'
*,ra$a $%$,-a) (arana
$an p,ra!a)an pro$+-(%
pa$a (aa) pro(,(
p,",r%-(aan
Pro(,$+r -,ra a"an (aa) pro(,(
p,",r%-(aan p,raa)an $an
p,r*a%-an (+$a $%),rap-an na"+n
*,!+" ),r$apa) a!+r ,8a-+a(% $an %%n
-,ra $% p,-,raan *,r,(%-o )%n''%.
M,n,rap-an (+ra) %%n
-,ra pa$a p,-,raan
*,r,(%-o )%n''% $an
","*+a)-an $o-+",n
",n',na% pro(,$+r an'
$apa) ",na"%n
-,(,!a"a)an $an
-,(,a)an -,ra para
p,-,ra.
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p,",!%araan p,r*a%-an
$an p,r+*aan.
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No.
Laporan
06/SMT_V/D3
INT_AUDIT_SMK3/XII/2014
LAPORAN
PRAKTEK
AUDIT
INTERNAL
SMK3
PT.BMSTI
a!a"an 32 $ar% 3&
T'!. Laporan 31 DESEMBER 2014 D%()r%*+(% 1 $ar% 4
No. P,-,raan 006 RINKASAN
LAPORAN
A+$%)or
In),rna!
Ar$a .
6.
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12/16
No.
Laporan
06/SMT_V/D3
INT_AUDIT_SMK3/XII/2014
LAPORAN
PRAKTEK
AUDIT
INTERNAL
SMK3
PT.BMSTI
a!a"an 33 $ar% 3&
T'!. Laporan 31 DESEMBER 2014 D%()r%*+(% 1 $ar% 4
No. P,-,raan 006 RINKASAN
LAPORAN
A+$%)or
In),rna!
Ar$a .
-
7/24/2019 11. Uraian Temuan Ketidaksesuaian Dan Tindak Lanjut
13/16
-
7/24/2019 11. Uraian Temuan Ketidaksesuaian Dan Tindak Lanjut
14/16
No.
Laporan
06/SMT_V/D3
INT_AUDIT_SMK3/XII/2014
LAPORAN
PRAKTEK
AUDIT
INTERNAL
SMK3
PT.BMSTI
a!a"an 34 $ar% 3&
T'!. Laporan 31 DESEMBER 2014 D%()r%*+(% 1 $ar% 4
No. P,-,raan 006 RINKASAN
LAPORAN
A+$%)or
In),rna!
Ar$a .
12.&.1 P,r+(aaan ","p+na%
(%()," an' ",na"%n
-,pa)+an ),ra$app,r(ara)an !%(,n(% a)a+
-+a!%7%-a(% (,(+a%
$,n'an p,ra)+ran
p,r+n$an'an +n)+-
",!a-(ana-an )+'a(
-+(+( ",!a-(ana-an
p,-,raan a)a+
",n'op,ra(%-an
p,ra!a)an.
L%(,n(% $an -+a!%7%-a(% +n)+- p,-,ra
an' *,-,ra (,*a'a% op,ra)or *,!+"
$%!a-(ana-an "%(a! !%(,n(% op,ra)or7or-!%7).
P,r+(aaan ar+(
","%!%-% (%()," an'
",na"%n -,pa)+an),ra$ap p,r(ara)an
!%(,n(% "%!%- ),na'a -,ra
),ra$ap (,)%ap p,ra)+ran
p,-,raan $,n'an ),na'a
-+(+(.
10. HASIL INTERNAL AUDIT
Ura%an a(%! )%n'-a) p,n5apa%an %n),rna! a+$%) a$a!a (,*a'a% *,r%-+) C
a. S,(+a% 2< -r%),r%a
*. T%$a- (,(+a% "%nor 1 20 -r%),r%a
5. T%$a- (,(+a% "%nor 2 10 -r%),r%a
$. T%$a- (,(+a% "aor 1 2 -r%),r%a
,. T%$a- (,(+a% "aor 2 0 -r%),r%a
7. T%$a- *,r!a-+ & -r%),r%a
P,n5apa%an C
@A 100 F @B
-
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15/16
Dar% a(%! a+$%) an' $%!a-+-an o!, T%" a+$%)or In),rna! $%$apa) *aa
In),rna! A+$%) )%n'-a) aa! $% PT. BMSTI ),!a ",n5apa% p,n5apa%an (,*,(ar
90&1 H an' ),r"a(+- )%n'-a) p,n%!a%an p,n5apa%an BAIKJ
-
7/24/2019 11. Uraian Temuan Ketidaksesuaian Dan Tindak Lanjut
16/16
No.
Laporan
06/SMT_V/D3
INT_AUDIT_SMK3/XII/2014
LAPORAN
PRAKTEK
AUDIT
INTERNAL
SMK3
PT.BMSTI
a!a"an 3& $ar% 3&
T'!. Laporan 31 DESEMBER 2014 D%()r%*+(% 1 $ar% 4
No.
P,-,raan
006 RINKASAN
LAPORAN
A+$%)or
In),rna!
Ar$a .
11. DATA PENDUKUNG LAPORAN AUDIT
a. Da7)ar a$%r p,r),"+an p,r+(aaan an' $%a+$%).*. Do-+",n:$o-+",n an' $%"%!%-% p,r+(aaan.
12. KESIMPULAN UMUM INTERNAL AUDIT
Dar% 64 -r%),r%a an' ar+( a$a $a!a" %n),rna! a+$%) K3 pa$a )%n'-a) aa!
(+$a $%5apa% (,*ana- 2< -r%),r%a @S,(+a% 20 -r%),r%a @T%$a- S,(+a% M%nor 1
10 -r%),r%a @T%$a- S,(+a% M%nor 2 2 -r%),r%a @T%$a- S,(+a% Maor 1 $an &
-r%),r%a @T%$a- B,r!a-+. a(%! p,n%!a%an BAIKJ -ar,na pr,(,n)a(, )%n'-a)
p,n5apa%an %n),rna! a+$%) (,*,(ar 90&1H $an ),r"a(+- p,n%!a%an %n),rna! a+$%)
BAIKJ.
13. REKOMENDASI UMUM
Dar% a(%! )%n'-a) p,n,rapan (%()," "ana',",n K,(,!a"a)an $an K,(,a)an
K,ra (,*,(ar 90&1H $an p,n%!a%anna BAIKJ "a-a +n)+- -r%),r%a an' )%$a-
(,(+a% p,r!+ ",n$apa)-an p,ra)%an (,$an'-an -r%),r%a an' (+$a (,(+a% ar+(
$%p,r)aan-an (,%n''a $apa) (,*a'a% "o$a! p,n%!a%an +n)+- )%n'-a) an' !,*%
)%n''a a%)+ )%n'-a) )ran(%(%.