Role Purpose

Lead / carry out complex different assignments of the financial & operational audits, investigations, and advisory activities for Indosat Ooredoo operations and ensuring the work is carried out with professional care and in accordance with the appropriate standards. These different activities involve leading or conducting performance, operational, financial, compliance audit and consulting services for management and staff. In addition, the role provides significant input to the preparation of Annual Internal Audit Plan and contributes significantly in the follow-up audit with management.

Indosat Ooredoo consists of many departments and sections, and there are many business processes within these sections and departments. This role carries out and/or supervises Financial & Operational audits for Indosat Ooredoo operations to ensure efficiency and effectiveness in the use of resources, system of internal control to safeguard Indosat Ooredoo's interest and assets, and compliance with laws and regulations.

Job Description

Area of Responsibilities

Key Activities

Develop and/or update Audit Universe

Support VP-Head Of FO Audit In Following Activities:

Perform assessment of Company's risk and control profile to develop and/or update Audit Universe.
Perform assessment of risk ratings

Develop Annual Plan (Audit Work Plan & Training Plan)

Support VP-Head Of FO Audit In Following Activities:

conduct risk assessment in compiling Audit annual plan in scope of Finance and Operation Audit.
propose the audit schedule, man-days, and costs for audit plan and training plan.

Quarterly Report Submission

Support VP-Head Of FO Audit In Following Activities:

Prepare the draft of Quarterly Report of Finance and Operation Audit.
Submit the draft of Quarterly Report of Finance and Operation Audit to VP-Head of FO Audit for review.

Audit Planning

Support VP-Head Of FO Audit In Following Activities:

Conduct an internal kick off meeting with all audit team members to coordinate preliminary data request, business process understanding, and TeamMate documentation.
Prepare the draft of Audit Assignment Letter/Email
Perform and review the Preliminary Survey
Prepare and review Risk and Control Matrix
Document and review the Audit Assignment Planning program and procedures in TeamMate EWP.

Job Description.

Managing the Audit Fieldwork

Support VP-Head Of FO Audit In Following Activities:

Update the Risk and Control Matrix, including the audit procedures.
Conduct the audit procedures.
Supervise audit team in conducting audit procedures.
Review audit working papers in TeamMate EWP.
Ensure adequacy, accuracy, and completeness of audit working papers in TeamMate EWP.
Conduct exit meeting with respective auditees or BPO.
Review minutes of meeting.
Maintain communication and contact with VPs, AVPs, and Staff of Auditees or BPO.

Audit Report Completion

Support VP-Head Of FO Audit In Following Activities:

Conduct communication and reporting related audit activity and outcomes to VP-Head of FO Audit for review.
Propose recommendations that need to be improved or followed up by respective departments/groups and Management.
Conduct communication and documentation with Auditees and BPO regarding findings and recommendations.
Prepare draft of audit report and final Risk and Control Matrix and submit to VP-Head of FO Audit for review.
Perform, review and finalize the audit project documentation in TeamMate EWP.

Follow-up Audit

Support VP-Head Of FO Audit In Following Activities:

Perform the allocated follow-up audit on the implementation of internal audit's recommendations to ensure that the recommendations have been properly and timely completed by the Audit Finding/Issue Owner.
Prepare the follow-up audit Planning
Prepare:

Follow-up Audit Working Papers
Summary of Facts and Recommendations for Follow-up Audit
Conduct Exit Meeting (if needed).

Perform internal audit activities in accordance with the Internal Audit Charter, Code of Ethics, IIA Standards, and Internal Audit Manual.
Perform supervision and review of the implementation of internal audit activities to ensure conformance with the Internal Audit Charter, Code of Ethics, IIA Standards, and Internal Audit Manual.
Participate in formulation of action plans to improve internal audit activities based on Quality Assurance results.
Ensure the implementation of action plans to improve internal audit activities based on Quality Assurance results.

Job Description..

Support VP-Head Of FO Audit In Following Activities:

Communicate and cooperate effectively with external auditor.
As a coordinator in monitoring audit and also work closely with other Divisions in Internal Audit.
Perform follow-up audit on the implementation of external auditor's recommendation to ensure that the recommendation has been properly and timely completed by the Audit Finding/Issue Owner.

Support VP-Head Of FO Audit In Following Activities:

Manage audit team from planning, fieldwork to reporting as requested by VP-Head of FO Audit in conducting special audit assignments.
Prepare/perform and review on:

Special audit procedures, result, conclusion, and supporting documents/ evidence.
Risk and Control Matrix to ensure its accordance with audit work done and conclusion.
Special Audit Report (before and after exit meeting)
Participate in Exit Meeting with the auditee.

Responsible to disclose any potential conflicts of interest.
Sign the IA staff's Conflict of Interest Statement and Code of Ethics annually.

Support VP-Head Of FO Audit In Following Activities:

Manage subordinate to ensure achievement of audit and Division objective.
Provides mentorship, coaching, guidance, and direction to subordinate.
Prepare individual score card.
Perform self-assessment of individual performance.
Evaluate the performance of audit team after the completion of an audit assignment.

Internal Control Over Financial Reporting (ICoFR)

Support VP-Head Of FO Audit In Following Activities:

Manage the audit team from planning, fieldwork to reporting of ICoFR testing.
Prepare and review ICoFR testing work done and reporting.
Review Financial Statements and Annual Report.

Requirements

Qualification:

Under or post graduate degree in Accounting or equivalent from a reputable educational institute.
Certification in at least one area (e.g., CIA, CA, CPA, CFE, CISA, etc.) is preferable.
Commencement towards post-graduate related field or profession (e.g., IT auditing, fraud auditing and computer forensics) will be viewed favourably.

Experience:

5 years experience in auditing & accounting, preferably with telecommunications audit background. Public Accounting and SOX 404/Integrated audit experience are preferable.
Experience in supervision/managerial level (minimum of 1 years).
Knowledge of the IIA's International Standards for the Professional Practice of Internal Auditing and Code of Ethics.
Knowledge of Indonesian GAAP and IFRS (General Accepted Accounting Principles).
Knowledge of industry best practices policies, procedures, regulations, and laws.
Knowledge of local laws and regulations.
Knowledge of financial and operational policies and business processes.
Knowledge of best practices in audit.

Skills:

Analytical and evaluation skills
Effective communication and interpersonal skills, including report writing and presentation skills for presenting findings and recommendations for improvement
Fluent verbal and written communication in English.
Leadership skills, Process Improvement Skills and Team orientation
Excellent Ms. Office skills (Ms. Excel, Ms. Word, Ms. PowerPoint, etc.)
Ability to use audit tools (e.g., TeamMate, ACL, EnCase).

AVP-Financial & Operational Audit

Operational Audit