AriestaAdiesSusanto
Risk-based audit planning, fraud investigation, and internal control evaluation — turning audit findings into practical, risk-prioritized action across retail, hospitality, and healthcare.
Translating findings into decisions
Internal audit professional with 8+ years of progressive experience across retail, hospitality, and healthcare sectors, currently serving as Internal Audit Assistant Manager at PT. Matahari Putra Prima, Tbk. (Hypermart). Proven track record in risk-based audit planning, fraud investigation, internal control evaluation, and business process improvement.
Certified Internal Control Specialist and Certified Fraud Investigator Professional with strong analytical capability in translating audit findings into practical, risk-prioritized recommendations. Skilled in leading audit teams, engaging cross-functional stakeholders, and driving audit issue resolution to closure.
Forward-thinking and passionate about integrating Generative AI into internal audit practices to enhance data analytics, automate repetitive workflows, and deliver deeper business insights. I am committed to fostering a culture of compliance and continuous improvement, ensuring that audit initiatives not only mitigate risks but also add strategic value to the organization's long-term objectives.
Eight years auditing across retail, hospitality & healthcare
Internal Audit Assistant Manager (General Audit)
PT. Matahari Putra Prima, Tbk.
- Plan and execute risk-based audit engagements across Head Office functions and store operations, developing audit programs aligned with the annual audit plan and prevailing risk assessment.
- Design audit scope, sampling methodology, and testing procedures to evaluate the adequacy and effectiveness of internal controls over key business processes, including purchasing, inventory, and store operations.
- Perform fieldwork including document review, data analytics, walkthroughs, and interviews with process owners to identify control gaps, process inefficiencies, and indicators of fraud or leakage.
- Analyze audit evidence and quantify financial and operational impact of findings, distinguishing root cause from symptom to support corrective action design.
- Prepare clear, well-supported audit reports and present findings and recommendations to the Internal Audit Manager and relevant department heads.
- Monitor and follow up on the implementation of management action plans, escalating overdue or unresolved findings in line with audit governance procedures.
Senior Internal Auditor Officer
PT. Paramount Enterprise Internasional
- Conducted operational and financial audits across hotel and hospital business units, assessing compliance with company policy, SOPs, and applicable regulatory requirements.
- Evaluated the design and operating effectiveness of internal controls over revenue cycles, procurement, cash handling, and asset management within hospitality and healthcare operations.
- Identified control weaknesses and potential fraud risk areas, performing detailed substantive testing and root-cause analysis to support audit conclusions.
- Drafted comprehensive audit reports summarizing scope, methodology, findings, risk ratings, and actionable recommendations for management.
- Communicated audit results to unit management and tracked remediation progress through structured follow-up reviews.
- Contributed to the continuous improvement of audit work programs based on emerging risks specific to hotel and hospital operating environments.
Internal Audit Supervisor
PT. Erajaya Swasembada, Tbk.
- Supervised store and branch-level audits across the retail network, ensuring audits were executed in accordance with the approved audit program and audit charter.
- Reviewed compliance with standard operating procedures covering cash management, inventory control, point-of-sale transactions, and asset safeguarding.
- Led and directed a team of auditors during fieldwork, allocating audit tasks, reviewing working papers, and ensuring evidence adequately supported reported findings.
- Consolidated audit results into structured reports, highlighting control deficiencies, financial exposure, and recommended corrective actions for store and area management.
- Monitored the closure of audit findings through follow-up audits, tracking outstanding issues to resolution and reporting recurring exceptions to senior management.
- Supported the onboarding and technical development of junior audit staff, reinforcing audit methodology and documentation standards.
Featured projects
A showcase of strategic initiatives and implementations driving operational excellence and compliance.
Audit Action Plan Tracking System
Developed a comprehensive web application to track and manage audit action plans. The system features real-time progress monitoring, outstanding issue tracking, and visual dashboards to ensure timely resolution of audit recommendations.
Enterprise Risk Assessment & Register
Built a robust Enterprise Risk Management (ERM) platform to facilitate risk identification, assessment, and monitoring. Features include an interactive risk heatmap and automated reporting to streamline corporate risk governance.
Education & certifications
2012 – 2016
Bachelor of Development Economics
Universitas Sebelas Maret
Certified Internal Control Specialist (CICS)
Revolution Mind Indonesia
Certified Fraud Investigator Professional (CFIP)
Revolution Mind Indonesia
Fishbone Analysis, FMEA & Bow Tie Analysis as Risk Assessment Tools (ISO 31010 Series)
Revolution Mind Indonesia
Data Analysis for Internal Auditors
Institute of Internal Auditors Indonesia