The State Hindu Institute Tampung Penyang Palangka Raya is committed to implementing Good Institute Governance (GIG) in order to achieve its institutional vision. In practice, good governance requires a professional and reliable internal audit system.
Internal audit refers to the comprehensive process of auditing, reviewing, evaluating, and monitoring, as well as other oversight activities related to the execution of an organization’s duties and functions. Its purpose is to provide reasonable assurance that activities are carried out effectively and efficiently, in line with established standards and benchmarks.
Accordingly, the Internal Audit Charter (Piagam SPI) has been established as a formal statement of commitment and recognition by the Rector of IAHN Tampung Penyang Palangka Raya. The Charter affirms the existence and functioning of the Internal Audit Unit (SPI) within IAHN Tampung Penyang Palangka Raya, outlining its vision, mission, position, authority, duties and responsibilities, scope of activities, relationship framework, and incorporating a professional code of ethics and standards.
Furthermore, the Charter serves as the foundation for the development of other oversight documents, such as audit policies, audit standards, quality assurance manuals, and audit procedure manuals. These are intended to be well understood by SPI auditors as well as by all levels of management and staff within the institution.
The Internal Audit Unit (SPI) of IAHN Tampung Penyang Palangka Raya is granted full authority to carry out its responsibilities in monitoring financial management, institutional performance, the effectiveness of internal control systems, compliance with laws and regulations, adequacy of risk mitigation measures, and cooperation with external auditors.
Palangka Raya, June 2022
Rector
Dr. Mujiyono, S.Ag., M.Ag
NIP. 19660213 200112 1 001
