History
In the early months of 2009, the Minister of National Education issued Regulation No. 16 of 2009 concerning the Internal Control Committee within the Ministry of National Education. This regulation covers provisions related to the organization, duties, functions, and responsibilities of the SPI within each working unit. To instill sufficient confidence regarding the achievement of objectives concerning the reliability of financial reports, compliance with existing regulations, effectiveness, efficiency in operations, and the realization of “Good University Governance.”
However, within the environment of Universitas Islam Riau (UIR), these regulations were only addressed during the early tenure of Prof. Dr. H. Syafrinaldi, S.H., M.C.L. as the Rector of UIR in 2017. He tasked Dr. H. Abrar, S.E., M.Si., Ak., CA and Dr. Firdaus AR, S.E., M.Si., Ak., CA, along with a team, to conduct a study on the establishment of the Internal Control Committee at UIR. Based on the findings of this study, the Internal Control Committee (SPI) at UIR was established by Prof. Dr. H. Syafrinaldi, S.H., M.C.L., who appointed Mr. Hariswanto, S.E., M.Si., Ak., CA., CPA., as the head of SPI on October 1, 2017, for a term until September 30, 2021. Subsequently, starting from October 1, 2021, the Rector of UIR entrusted the position of SPI head to Dr. H. Abrar, S.E., M.Si., Ak., CA., for a term until September 30, 2025.
Where the main duties and functions of SPI were defined through the Rector’s Decree of Universitas Islam Riau No: 193/UIR/KPTS/2018 on March 9, 2019. According to this decree, the Internal Control Committee (SPI) at Universitas Islam Riau is an organ of the university responsible for non-academic supervision on behalf of the Rector. The scope of non-academic supervision includes: (1) Financial Sectors, (2) Assets, Facilities, and Infrastructure, (3) Budget Performance Audit, (4) Compliance Audit of Regulations and SOPs, and (5) Training and Support in Accounting and Reporting.
Structurally, SPI is positioned under the authority of and is accountable to the Rector. Despite being under the authority of the Rector, SPI at UIR adheres to professional principles, maintaining independence, objectivity, integrity, professionalism, competency, confidentiality, and being unaffected by external pressures, while upholding the Auditor’s Code of Ethics.
The primary duties of the Internal Control Committee (SPI) at UIR include: Safeguarding the University’s Assets, Ensuring Accuracy in the Financial Information System, Promoting Efficiency and Effectiveness, and Encouraging Compliance with Management Policies in the implementation of sound practices. So that, it can add value and enhance the non-academic performance of UIR, as well as ensure the establishment of “Good Islamic University Governance.”
Internal Control Committee (SPI) Goals
- To enhance UIR’s value, improve, and refine organizational operations through the evaluation, critique, and recommendation for improvement of Risk Management, Control, and Governance processes.
- To assist UIR management in providing the best Catur Dharma activities through the efficient enhancement of internal controls.
- To provide audit reports, reviews, assessments, and/or evaluations of unit activities, along with relevant recommendations, as a basis for management consideration in decision-making.
- To evaluate the adequacy and reliability of internal controls, ensuring assurance that revenue, expenditure, asset protection, and financial reports are by procedures.
- To evaluate the adequacy and reliability of internal controls, ensuring assurance that UIR laws, rules, and policies are followed and implemented.
Vision
To become a trustworthy and professional Internal Control Committe (SPI) based on faith & piety in realizing Good Islamic University Governance
Mission
- Facilitate the realization of UIR’s transformation into a World-Class Islamic University based on Faith and Piety.
- Support the realization of UIR’s public accountability for the effectiveness and efficiency in the utilization of Universitas Islam Riau resources.
- Minimize asset management risks and increase university operational compliance with all applicable rules, laws, and policies.
