Fungsi Divisi Audit Intern (DAI) membantu tugas Direktur Utama dan Dewan Komisaris dalam melakukan pengawasan/pengendalian intern serta berperan sebagai konsultan bagi pihak pihak intern yang membutuhkan, terutama yang menyangkut ruang lingkup tugasnya yaitu:
Toto Susanto has served since 2010. Born at Kuningan in 1966. Working at the bank since 1991.
In line with the principles of openness and Bank Indonesia’s provisions concerning disclosure obligations of the Bank, Corporate Secretary, responsible for communication and delivery of information concerning the Bank to the Banking Authority, Monetary and Capital Markets, Shareholders and the general public throughout 2010.
Assignments of the Corporate Secretary, among others, are:
1. Following the development of the Capital Market in particular the rules applied in the Capital Market. 2. Providing services for any information needed by
investors relating to the condition of bank bjb. 3. Provide input to the Board of Directors of bank bjb
to comply with the provisions of Law No. 8 of 1995 concerning Capital Market and its implementing regulations.
4. As liason or contact person between bank bjb with Bapepam and LK society
Corporate Secretary, has implemented the following activities:
a. Formation of the company’s image and the image of its products and services.
b. Following the development of capital markets, particularly the rules applicable in the capital market.
c. Community relations.
d. Settlement of customer complaints. e. Implementation of the GMS.
f. Organizing meetings and meetings of the Board of Commissioners.
g. Channel funds for Corporate Social Responsibility
INTERNAL AUDIT
The function of Internal Audit Division (DAI) is to assist the President Director and Board of Commissioners in monitoring/internal control and act as internal consultants for the parties in need, particularly those involving the scope of its duties, namely:
• Mengkajieisiensidanefektivitassistempengendalian
intern dan manajemen risiko yang berlaku melalui kegiatan audit intern berdasarkan penerapan GCG dan prinsip kehati-hatian (Prudential Banking).
• Menciptakan dan mengembangkan sistem audit
intern bank bjb serta menetapkan kebijakan dan prosedur pelaksanaan audit intern yang sesuai dengan perkembangan usaha bank berdasarkan GCG dan prinsip kehati-hatian (Prudential Banking).
• Mengkajiketaatanpelaksanaansistempengendalian
intern dan manajemen risiko yang berlaku melalui kegiatan audit intern.
• Merencanakan, melaksanakan dan melaporkan
hasil pemeriksaan kepada Direktur Utama dan Dewan Komisaris serta memantau perencanaan dan pelaksanaan tindak lanjut hasil audit.
• Bekerja sama di bidang pengawasan dengan unit
organisasi intern dan ekstern
• Pemeriksaandanpenilaianterhadapkeandalansistem
pengendalian intern pada TSI yang berjalan maupun yang sedang dikembangkan
• Mengkaji setiap usulan atau proposal, kebijakan
atau sistem dan prosedur dan memberi tanggapan atas kecukupan sistem pengendalian intern dan risiko dalam kebijakan atau sistem prosedur tersebut berdasarkan penerapan GCG dan prinsip kehati-hatian
(Prudential Banking).
Selama tahun 2010, Fungsi Audit Intern telah sesuai dengan aplikasi metodologi audit berbasis risiko sebagai standar dalam melaksanakan program pengendalian intern yang tertuang dalam Standar Pedoman Fungsi Audit Intern Bank (SPFAIB). Hal ini telah dilaksanakan Divisi Audit Intern selama tahun 2010 yang meliputi perkembangan volume usaha, kredit, rentabilitas, dana pihak ketiga dan kualitas aktiva produktif, penyajian proses dan kontrol Teknologi Sistem Informasi (TSI) dengan temuan yang terjadi pada prinsipnya tidak mengganggu aktivitas operasional dan bisnis bank secara keseluruhan. Disamping itu untuk memastikan bahwa tindakan-tindakan perbaikan yang telah dilakukan oleh DAI, dilakukan monitoring terhadap perbaikan yang telah disetujui bersama antara tim audit dengan auditee yang mencakup temuan Audit Internal maupan Eksternal. Hasil monitoring tersebut disampaikan kepada Direksi dan Dewan Komisaris sebagaimana prinsip
Good Corporate Governance.
• Assessingtheeficiencyandeffectivenessofinternal
control systems and risk management that apply through the internal audit activity based on the implementation of GCG and the precautionary principles (Prudential Banking).
• Creating and developing the Bank’s internal audit
system and establish policies and procedures for internal audit in accordance with the Bank’s business development based on the GCG and the precautionary principle (Prudential Banking).
• Assessingadherencetotheimplementationofinternal
control systems and risk management that apply through the internal audit activity.
• Plan,executeandreporttheinspectionresultstothe
President Director and Board of Commissioners and to monitor the planning and implementation of follow- up on the results of the audits.
• Cooperatingintheieldofsupervisionwithinternal andexternalorganizationalunits
• Examinationandassessmentofthereliabilityofthe
TSI’s internal control system that runs well under development
• Examineanyproposalorproposals,policiesorsystems
and procedures and provide feedback on the adequacy of internal control systems and risk in policy or system procedure based on the implementation of GCG and the precautionary principle (Prudential Banking).
In 2010, the Internal Audit function in accordance with the application of risk-based audit methodology as a standard in implementing internal control programs is contained in the Standard Guidelines for Bank Internal Audit Function (SPFAIB). This was done to the Internal Audit Division during 2010 which includes the development of business volume, credit, earnings, third party funding and quality of productive assets, processes and controls of the presentation of Information System Technology (TSI) with a finding that in principle, does not interfere with operational activities and business of the bank as a whole. In addition, to ensure that corrective actions have been carried out by the DAI, carried out monitoring of the improvements that have been mutually agreed between the audit team to the auditee which includes
External and Internal Audit indings. The monitoring
results are submitted to the Board of Directors and Board of Commissioners as the principles of good corporate governance.
Good Corporate Governance
Tata Kelola Perusahaan
Tugas dan tanggung jawab Audit Internal:
• Membantu tugas Direktur Utama dan Dewan
Komisaris dalam melakukan pengawasan dengan cara menjabarkan secara operasional, perencanaan, pelaksanaan maupun pemantauan hasil audit;
• Membuatanalisisdanpenilaiandibidangkeuangan,
akuntansi, operasional dan kegiatan lainnya melalui pemeriksaan langsung dan pengawasan secara tidak langsung;
• Mengidentifikasi segala kemungkinan untuk
memperbaiki dan meningkatkan efisiensi penggunaan sumber daya dan dana;
• Memberikan saran perbaikan dan informasi yang
obyektif tentang kegiatan yang diperiksa pada semua tingkatan manajemen.
Piagam Internal Audit
Piagam Audit Internal (Internal Audit Charter) adalah pernyataan Divisi Audit Internal untuk melaksanakan kegiatan audit yang tidak terlepas dari visi dan misi, tujuan serta ruang lingkup tugas-tugas dan kedudukan Divisi Audit Internal dalam struktur organisasi bank bjb.
Transparansi dan kejelasan merupakan suatu hal yang sangat penting dalam pengelolaan bank sehingga kebijakan mengenai Audit Internal yang berkaitan dengan wewenang dan tingkat independensinya sebagai landasan kerja perlu dinyatakan dalam sebuah dokumen tertulis dari Direktur Utama yang disetujui oleh Komisaris, yang disebut Piagam Audit Internal (Internal Audit Charter).
Maksud dari Piagam Audit Internal adalah untuk memberikan pengertian umum mengenai tujuan dan ruang lingkup tugas-tugas Divisi Audit Internal, serta untuk membedakan antara tanggung jawab dan wewenang Divisi Audit Internal dengan tanggung jawab dan wewenang manajemen. Yang dimaksud dengan manajemen disini adalah Direksi, Pimpinan Divisi, Pimpinan Grup, unsur Pimpinan Cabang serta semua pihak yang bertindak dalam kapasitasnya sebagai manajemen.
Piagam Audit Internal ini harus dikomunikasikan kepada seluruh Unit Kerja dan secara periodik perlu dinilai kecukupannya oleh Direktur Utama dan Komisaris agar pelaksanaan audit oleh Divisi Audit Internal senantiasa berada pada tingkat yang optimal. Piagam Audit Internal mencakup hal-hal sebagai berikut:
Duties and responsibilities of the Internal Audit Division:
• Assisting the President Director and Board of
Commissioners in controlling the ways outlined in the operational, planning, implementation and monitoring of audit results;
• Makeanalysisandassessmentintheieldofinance,
accounting, operations and other activities through
directexaminationandindirectsupervision;
• Identifyallpossibilitiestoimproveandenhancethe
efficient use of resources and funding;
• Provide suggestions for improvement and objective information about the activities being examined at
all levels of management.
Internal Audit Charter
Internal Audit Charter is a statement of the Internal Audit Division to conduct an audit of activities which can not be separated from the vision and mission, purpose and scope of duties and positions of the Internal Audit Division in the bank’s organizational structure.
Transparency and clarity is something that is very important in the management of the Bank so that a policy regarding internal audit relating to the authority and level of independence as the foundation work necessary is stated in a written document from the Director approved by the Commissioner, which is referred to in the Internal Audit Charter.
The purpose of the Internal Audit Charter is to provide a general understanding about the purpose and scope of the tasks of the Internal Audit Division, as well as to distinguish between the responsibility and authority of the Internal Audit Division with the responsibility and authority of the management. What is meant by the management here is the Board of Directors, Division Chairman, Chairman of the Group, Branch Manager of the elements and all those acting in his capacity as part of the management. Internal Audit Charter should be communicated to all work units and periodically need to be assessed for adequacy by the President and Commissioner for the audit by the Internal Audit Division continues to be at an optimal level. Internal Audit Charter includes the following:
• VisidanmisiDivisiAuditInternalyangpadaintinya
mendukung pencapaian visi dan misi bank bjb serta terpenuhinya kepentingan bank dan masyarakat penyimpan dana. Hal ini perlu ditekankan karena sebagai badan usaha, di dalam bank terdapat dan bertemu berbagai macam kepentingan dari pihak- pihak terkait seperti pemilik, manajemen, pegawai dan nasabah.
• MenentukankedudukanDivisiAuditInternaldalam
struktur organisasi bank bjb secara keseluruhan.
• MenyatakankewenanganDivisiAuditInternaluntuk
melakukan akses terhadap catatan-catatan, karyawan, sumber daya dan dana serta fisik harta (aset) bank bjb
yang ada kaitannya dengan hubungan kerja audit.
• Menentukanruanglingkupaktivitasaudit,termasuk
pelaporan dan pemantauan tindak lanjut.
• PernyataanindependensiDivisiAuditInternaldalam
melakukan tugas audit.