Penerapan Tata Kelola Perusahaan yang
AUDIT COMMITTEE
Per 31 Desember 2008, susunan Komite Audit terdiri dari: a. Ketua: Erry Riyana Hardjapamekas (Komisaris Utama/
Komisaris Independen) b. Anggota: • H.M.S.Latif(Komisaris); • SetyoBuwono(pihakindependen) • Darminto(pihakindependen) • TeukuRadjaSjahnan(pihakindependen) • AlexanderZulkarnain(pihakindependen) • HenraJaya(pihakindependen)
c. Sekretaris: Hasan Mas’ud
Komite Audit secara kolektif mempunyai kompetensi dan pengalaman dalam bidang akuntansi, keuangan, hukum dan perbankan. Semua anggota Komite Audit independen terhadap Direksi dan auditor ekstern.
Susunan anggota Komite Audit telah memenuhi persyaratan yang ditetapkan oleh Bank Indonesia dalam Pasal 38 ayat (1) PBI Nomor 8/4/PBI/2006 tentang Pelaksanaan Good Corporate Governance
Bagi Bank Umum yang menegaskan bahwa anggota Komite Audit paling kurang terdiri dari seorang Komisaris Independen, seorang pihak independen yang memiliki keahlian di bidang keuangan atau akuntansi dan seorang dari pihak independen yang memiliki keahlian di bidang hukum atau perbankan.
Salah seorang anggota Komite Audit, Sdr. Setyo Buwono, merupakan mantan Pejabat Eksekutif Bank namun penunjukan tersebut tidak melanggar ketentuan Pasal 39 A PBI Nomor 8/14/ PBI/2006 karena yang bersangkutan telah menjalani masa tunggu
(cooling off) selama 6 (enam) bulan.
Selain itu, anggota Komite Audit juga dinilai memenuhi persyaratan integritas, akhlak dan moral yang baik.
Independensi Anggota Komite
Seluruh anggota Komite Audit yang berasal dari pihak independen tidak memiliki hubungan keuangan, kepengurusan, kepemilikan saham dan/atau hubungan keluarga dengan Dewan Komisaris, Direksi dan/atau Pemegang Saham Pengendali atau hubungan dengan Bank, yang dapat mempengaruhi kemampuan bertindak
COMMITTEES UNDER THE BOARD OF COMMISSIONERS
AUDIT COMMITTEE
Structure, membership, expertise and independence of the Audit Committee
As of 31 December 2008, the Audit Committee consists of: a. Chairman: Erry Riyana Hardjapamekas (Commissioner /
Independent Commissioner) b. Member: • H.M.S.Latif(Commissioner); • SetyoBuwono(independentparty) • Darminto(independentparty) • TeukuRadjaSjahnan(independentparty) • AlexanderZulkarnain(independentparty) • HenraJaya(independentparty)
c. Secretary: Hasan Mas’ud
The Audit Committee collectively has the competence and experience in the field of accounting, finance, law and banking. All members of the Audit Committee are independent to the Directors and the external auditor.
The composition of the members of the Audit Committee has met the requirements set by Bank Indonesia in Article 38 paragraph (1) PBI No. 8/4/PBI/2006 on the Implementation of Good Corporate Governance for Commercial Banks, which stated that members of the Audit Committee shall comprise of at least an Independent Commissioner, an independent party with an expertise in finance or accounting and one other independent party with an expertise in law or banking.
One member of the Audit Committee, Mr. Setyo Buwono, is a former Executive Officer of the Bank, but the appointment does not violate provisions of Article 39 A PBI No. 8/14/PBI/2006 because he has undergone the waiting period (cooling off) of 6 (six) months.
In addition, members of the Audit Committee are also considered eligible since they meet the requirement of integrity and moral character.
Independency of Committee Members
All members of the Audit Committee that come from independent parties do not have a financial relationship, management, stock ownership and/or family relationship with the Board of Commissioners, the Board of Directors and/or Controlling
Rangkap Jabatan Anggota Komite
a. Tidak ada Direksi BNI maupun Direksi bank lain yang menjadi anggota Komite Audit
b. Ketua Komite Audit tidak merangkap sebagai ketua pada Komite Lain.
Tugas dan Tanggung Jawab
Sebagai panduan Komite Audit untuk melaksanakan tugas maka Dewan Komisaris telah menetapkan Piagam Komite Audit (Audit Committee Charter) yang dituangkan dalam Keputusan Dewan Komisaris No. Kep/015/DK/2008 tanggal 15 Desember 2008.
Adapun tugas dan tanggung jawab Komite Audit sebagaimana tertuang dalam Piagam Komite Audit (Audit Committee Charter)
adalah sebagai berikut:
a. Melakukan penelaahan atas informasi keuangan yang akan dikeluarkan perusahaan seperti laporan keuangan, proyeksi dan informasi keuangan lainnya;
b. Mengevaluasi efektivitas pelaksanaan audit dari auditor ekstern termasuk menelaah independensi dan objektivitas auditor ekstern serta menelaah kecukupan pemeriksaan yang dilakukannya untuk memastikan semua risiko yang penting telah dipertimbangkan.
c. Melakukan evaluasi atas pelaksanaan paket kompensasi Direksi dan Komisaris.
d. Melakukan penelaahan atas ketaatan perusahaan terhadap peraturan perundang-undangan lainnya yang berhubungan dengan kegiatan perusahaan;
e. Melakukan pemantauan dan evaluasi atas perencanaan dan pelaksanaan audit serta pemantauan atas tindak lanjut hasil audit dalam rangka menilai kecukupan pengendalian intern termasuk kecukupan proses pelaporan keuangan. Paling kurang dengan melakukan pemantauan dan evaluasi terhadap: i. Kesesuaian pelaksanaan audit oleh Kantor Akuntan Publik
dengan standar yang berlaku;
ii. Kesesuaian laporan keuangan dengan standar yang berlaku;
iii. Pelaksanaan tindak lanjut oleh Direksi atas hasil temuan SPI, akuntan publik, dan hasil pengawasan Bank Indonesia f. Memberikan rekomendasi mengenai penunjukkan Akuntan
Publik dan Kantor Akuntan Publik kepada Dewan Komisaris untuk disampaikan pada Rapat Umum Pemegang Saham g. Melakukan penelaahan dan melaporkan kepada Komisaris atas
pengaduan yang berkaitan dengan Perseroan;
h. Melaksanakan tugas lain yang diberikan oleh Komisaris.
Concurrent Position among Committee Members
a. No Director in BNI or from any other bank is also a member of the BNI Audit Committee.
b. The Chairman of the Audit Committee does not hold a position as a chairman of another Committee.
Duties and Responsibilities
As a guide for the Audit Committee to conduct their duties, the Board of Commissioners has established the Audit Committee Charter as stated in the decision of the Board of Commissioners No. Kep/015/DK/2008 dated 15 December 2008.
The duties and responsibilities of the Audit Committee as stated in the Audit Committee Charter is as follow:
a. Conduct a review on the financial information that will be issued by the Company such as financial reports, projections and other financial information;
b. Evaluate the effectiveness of audit work by external auditor, including the independency and objectivity of external auditor, as well as the adequacy of audit to ensure that all significant risk factors have been taken into account.
c. Evaluate the implementation of the compensation packages for the Board of Directors and Commissioners.
d. Conduct a review on the Company’s compliance to other regulations related to the Company’s activity;
e. Monitor and evaluate the audit plan and implementation and to monitor the follow-up on audit results in order to assess the adequacy of internal control, including the adequacy of financial reporting process, at the very least by monitoring and evaluating:
i. Conformity of the audit performed by the Public Accountant Firm with applicable standards;
ii. Conformity of financial reporting with applicable standards; iii. Implementation of follow-up actions by the Board of
Directors on the findings by SPI, the public accountant, and supervision of Bank Indonesia
f. Provide recommendations on the appointment of Public Accountant and Public Accountant Firm to the Board of Commissioners to be submitted to the General Meeting of Shareholders
g. Conduct a review and reporting to the Board of Commissioners on complaints relating to the Company; h. Perform other tasks as assigned by the Board of
Commissioners.
The Audit Committee is also authorized to have free and unlimited access to records, staff, funds, assets and other resources of the Company related to the implementation of its duties.
Besides its adherence to the Audit Committee Charter, the Audit Committee has to actively interact with the Board of Directors and Internal Audit Unit (SPI).
Committee Meetings
The Audit Committee holds regular meetings, as specified in the Audit Committee Charter, at least once (one time) a month. The attendance records of each member of the Audit Committee is as follows:
If deemed necessary, a meeting can also be attended by the Board of Commissioners, the Board of Directors, Chief Division/Unit/ Unit/Project, and representatives of BNI external auditors.
RISK MONITORING COMMITTEE
Structure, Membership, and Expertise of the Risk Monitoring Committee
Membership composition of the Risk Monitoring Committee per 31 December 2007 as follow:
Chairman: Felia Salim (Independent Commissioner) Members:
• H.M.S.Latif(Commissioner) • EmmaS.Tjakradinata(Independent) • IbrahimHusein(Independent) • SetiawanBoedihardjo(Independent) Komite Audit juga berwenang untuk mengakses secara penuh,
bebas dan tidak terbatas terhadap catatan, karyawan, dana, aset serta sumber daya perusahaan lainnya yang berkaitan dengan pelaksanaan tugasnya.
Selain berpedoman pada Piagam Komite Audit yang ditetapkan atas dasar keputusan Komisaris, dalam menjalankan tugasnya, Komite Audit juga melakukan interaksi aktif dengan Direksi dan Satuan Pengawasan Intern (SPI).
Rapat Komite
Komite Audit mengadakan rapat secara berkala, sebagaimana ditetapkan dalam Piagam Komite Audit. Rapat dilakukan sedikitnya 1 (satu) bulan sekali. Adapun jumlah kehadiran masing-masing anggota Komite Audit sebagai berikut:
Jika dipandang perlu, rapat juga dihadiri oleh Komisaris, Direksi, Pemimpin Divisi/Unit/Satuan/Proyek, dan perwakilan auditor ekstern BNI.