“Pelaksanaan kerjasama antara Departemen Audit Intern SMBC dengan Departemen Audit Intern SMBC-I telah dimulai sejak bulan September 2013, sehingga Departemen Audit Internal SMBC-I dapat mempersiapkan serta meningkatkan metodologi audit secara optimal dan berkesinambungan.”
“SMBC Internal Audit Department has collaborated with SMBC-I Internal Audit Department since September 2013 in order to optimize SMBC-I Internal Audit Department’s audit methodology.”
Departemen Audit Internal dalam melaksanakan fungsinya dipimpin oleh Kepala Departemen Audit Intern yang bertanggung jawab langsung kepada Direktur Utama dan dapat berkomunikasi langsung dengan Dewan Komisaris serta Komite Audit.
Secara struktur organisasi, Departemen Audit Internal berada di bawah Direktur Utama. bersifat independen serta tidak mempunyai wewenang dan tanggung jawab untuk melaksanakan kegiatan operasional dari pihak yang diaudit.
Pembentukan Departemen Audit Intern sesuai dengan Peraturan Bank Indonesia Nomor 1/6/PBI/1999 tentang Penugasan Direktur Kepatuhan dan Penerapan Standar Pelaksanaan Fungsi Audit Intern Bank Umum (SPFAIB). Dalam melaksanakan fungsi audit intern yang berpedoman pada peraturan Bank Indonesia, Departemen Audit Intern telah menyusun Piagam Audit Intern (Internal Audit Charter)
dan Standar Pelaksanaan/Manual Kerja yang sesuai dengan peraturan perundangan, peraturan regulator serta standar operasional Bank.
Peranan Audit Intern
Departemen Audit Intern Bank telah melaksanakan pengawasan secara berkala, memberikan masukan serta saran perbaikan yang sesuai dengan ketentuan Bank Indonesia. Berikut adalah uraian singkat peranan Audit Intern selama tahun 2013:
• Menyusun Rencana Kerja Audit Tahunan menggunakan pendekatan Audit Berbasis Risiko (Risk Based Audit)
untuk tahun periode 2013, pada seluruh bisnis Bank serta aktivitas departemen/unit kerja.
Head of Internal Audit Department is responsible and directly reporting to President Director and also has direct access to communicate with Board of Commissionaires and Audit Committees.
As organization structure, Internal Audit Department is an independent department reported directly to President Director. Internal Audit Department does not have authority or responsibility to conduct operational activity from the audited party.
Internal Audit Department was established in refer to Bank Indonesia regulation No. 1/6/PBI/1999 of The Assignation of Compliance Director and The Standard Implementation of Commercial Bank’s Internal Audit Function.
Conducting its function, Internal Audit Department has compiled Internal Audit Charter and standard working manual as government regulation and Bank’s standard operation procedure.
Internal Audit Role
The Bank’s Internal Audit Department has conducted periodic monitoring and provided advices as well as suggestion in accordance to Bank Indonesia regulation. The summary of Internal Audit Role in 2013 are as follow: • Established Annual Audit Work plan period 2013 with
Risk Based Audit approach to all Bank’s business and department/ unit activities.
Laporan Audit Intern
Internal Audit Report
Penyusunan Rencana Kerja Audit Tahun 2013 telah mendapat persetujuan dari Direktur Utama serta mendapatkan kaji ulang dari Dewan Komisaris maupun Komite Audit.
• Melakukan pemeriksaan atau kegiatan audit pada departemen lain untuk memastikan tercapainya kegiatan operasional Bank yang sehat, pengendalian internal, manajemen risiko serta penerapan Tata Kelola Perusahaan yang Baik.
• Melakukan pemantauan dan mengkaji ulang secara berkala terhadap tindak lanjut oleh pihak yang diaudit untuk memastikan bahwa tindakan perbaikan telah dilakukan secara efektif dan memadai. Hasil dari kaji ulang tersebut telah dilaporkan kepada Dewan Direksi dan Dewan Komisaris
Kaji Ulang dari Kantor Akuntan Publik
Mengacu kepatuhan terhadap peraturan Bank Indonesia No. 1/6/PBI/1999, Kantor Akuntan Publik telah melaksanakan kaji ulang terhadap Departemen Audit Intern setiap 3 (tiga) tahun sekali. Hasil kaji ulang terakhir yang dilakukan oleh Kantor Akuntan Publik yang ditunjuk (KPMG) dilaksanakan pada bulan Juli tahun 2011 mengungkapkan bahwa pelaksanaan fungsi Departemen Audit Intern telah memadai serta memenuhi peraturan Bank Indonesia yang terkait. Laporan hasil kaji ulang tersebut telah disampaikan kepada Bank Indonesia.
Pengembangan dan Pelatihan Profesi Auditor Intern
Bank menunjuk para Auditer Intern untuk secara aktif mengikuti berbagai pelatihan, seminar, dan sertifikasi manajemen risiko yang sesuai dengan perkembangan kegiatan bisnis Bank untuk meningkatkan kualifikasi serta kompetensi profesi Auditor Intern.
Di samping itu, pelaksanaan kerjasama antara Departemen Audit Intern SMBC dengan Departemen Audit Intern SMBC-I, yang dinamakan Leveraging Audit Partnership in Subsidiary (LAPIS) telah dimulai sejak bulan September 2013, sehingga Departemen Audit Intern SMBC-I dapat mempersiapkan serta meningkatkan metodologi audit secara optimal dan berkesinambungan.
Annual Audit Work Plan of 2013 has been approved by President Director and has been reviewed by the Board of Commissionaires and Audit Committees.
• Conducted audit to other divisions in order to ensure soundness of Bank operational activities, internal controls, risk management and implementation of Good Corporate Governance.
• Conducted periodic monitoring and to the follow-up actions taken from audited parties in order to ensure
effective and appropriate improvement has been accomplished. The reviews then deliver to the Board of Directors and Board of Commissioners.
Review of Public Accountant
In accordance to compliance to Bank Indonesia Regulation No. 1/6/PBI/1999, Public Accountant has reviewed Internal Audit Department every 3 (three) years. The latest review conducted by assigned Public Accountant (KPMG) on July 2011 reported the Internal Audit Department has accomplished appropriate function and complied with Bank Indonesia Regulation.
This review report has been delivered to Bank Indonesia.
Internal Auditor Profession Development and Training
The Bank assigned the Internal Auditors to actively attend various trainings, seminars, and risk management certifications related with the Bank’s business activities in order to improve the qualification and competency of Internal Auditor.
The SMBC Internal Audit Department has also collaborated with SMBC-I Internal Audit Department under name Leveraging Audit Partnership in Subsidiary (LAPIS) which has been started since September 2013. The collaboration was implemented in purpose to prepare and improve the SMBC-I Internal Audit Department’s audit methodology.