Internal Control Test
Test of Design & Test of Performance atas 75 kontrol kunci
Role: Risk Officer (CGRM)
Apa yang diuji ICT?
Test of Design (ToD) memeriksa apakah desain kontrol sudah tepat — Relevance (kontrol cocok dengan risiko), Segregation (pemisahan tugas), Traceability (audit trail). Test of Performance (ToP) memeriksa apakah kontrol dijalankan konsisten dalam praktik. Gap ToP 31% menunjukkan kontrol ada di atas kertas namun belum konsisten dieksekusi — ini jalur utama menuju loss event.
Total Kontrol Diuji
75
Target: 171
ToD Relevance
76%sesuai
57/75
ToD Segregation
67%sesuai
25 tidak sesuai
ToP Compliance
69%sesuai
23 gap
Test of Design (ToD)
| Kriteria | Sesuai | Sebagian | Tidak Sesuai | Grafik |
|---|---|---|---|---|
| Relevance | 57 (76%) | 0 | 18 (24%) | |
| Segregation | 50 (67%) | 0 | 25 (33%) | |
| Traceability | 53 (71%) | 0 | 22 (29%) |
Test of Performance (ToP)
| Kriteria | Sesuai | Sebagian | Tidak Sesuai | Grafik |
|---|---|---|---|---|
| Compliance | 52 (69%) | 0 | 23 (31%) |
Status Pengisian ICT per Unit
| Unit | Nama | Direktorat | Progress | Penyelesaian |
|---|---|---|---|---|
| HC | Human Capital | Utama | 0% | |
| IA | Internal Audit | Utama | 100% | |
| CS | Corporate Secretary | Utama | 50% | |
| CP | Corporate Planning & Subsidiary | Utama | 100% | |
| LGL | Legal | Utama | 0% | |
| BD | Business Development | Komersial | 0% | |
| MS | Marketing & Sales | Komersial | 0% | |
| AM | Asset Management | Komersial | 0% | |
| DM | Destination Management | Komersial | 33% | |
| BOPD | Business Operations & Project Dev | Operasional | 100% | |
| PRC | Procurement | Operasional | 50% | |
| VCE | Value Creation & Excellence | Operasional | 0% | |
| FA | Finance & Accounting | Keuangan | 0% | |
| CF | Corporate Finance | Keuangan | 100% | |
| CGRM | Corgov & Risk Management | Keuangan | 100% | |
| SBND | SBU Kawasan Utama | SBU | 57% | |
| SBMD | SBU Kawasan Selatan | SBU | 43% | |
| SBGM | SBU Kawasan Timur | SBU | 100% |
Evaluasi Pelaksanaan ICT 2025
- Belum ada template standar ICT dari holding.
- Pengisian manual (Excel).
- Keterlambatan pengisian dari jatuh tempo 5 Desember 2025.
- Beberapa unit belum menyusun ICT.
- ICT masih 100% self-assessment (belum sampling).
- Keterbatasan personil RAM Division.