Annual Report
2010
GOOD CORPORATE GOVERNANCE TATA KELOLA PERUSAHAAN
Dalam menjalankan tugasnya selalu mengacu kepada pedoman yang berlaku seperti SPFAIB (Standar Pelaksanaan Fungsi Audit Intern Bank Umum), Buku Pedoman Audit Bank Muamalat, serta dilakukan atas dasar rencana audit yang disusun sebelumnya dan yang tertuang dalam Audit Plan.
Divisi Audit Internal telah melakukan pemeriksaan semua bidang kegiatan secara berkala berdasarkan prioritas serta tingkat risiko yang dihadapi. Pengecekan dilakukan secara regular setiap hari oleh Resident Auditor (RA) yang ditempatkan di masing- masing cabang. Untuk pemeriksaan khusus aspek syariah, bekerja sama dengan Divisi Kepatuhan. Dari hasil temuan/pemeriksaan dibuat Laporan Hasil Audit dan hasilnya wajib ditindaklanjuti oleh auditee
dan pemenuhan perbaikannya selalu dimonitor. Selama ini semua temuan telah ditindaklanjuti oleh
auditee.
Sesuai dengan ketentuan dan peraturan GCG yang berlaku disebutkan bahwa tugas Komite Audit terkait dengan Divisi Audit Internal antara lain adalah :
a). Menindaklanjuti hasil temuan audit internal sesuai dengan kebijakan atau pengarahan yang diberikan oleh Dewan Komisaris
b). Mengevaluasi hasil temuan pemeriksaan audit internal
c). Meminta Direksi untuk menindaklanjuti hasil temuan pemeriksaan
d). Memberikan persetujuan tentang pengangkatan dan pemberhentian Kepala Divisi Audit Internal oleh Direksi dan dilaporkan kepada Bank Indonesia
e). MengevaluasiInternal Audit Charter, menanggapi rencana Audit Internal, berbagai masalah yang ditemukan, serta menentukan pemeriksaan khusus oleh Divisi Audit Internal, apabila terdapat dugaan terjadinya kecurangan, penyimpangan terhadap hukum dan peraturan yang berlaku f). Mengambil langkah-langkah yang diperlukan
dalam hal auditee tidak menindaklanjuti laporan audit
In conducting their tasks the IAD always refers to applicable manual such as SPFAIB (Standard of Internal Audit Implementation for General Bank), Audit Manual for Bank Muamalat, conducted as audit plan which has been composed before and stated in Audit Plan IAG.
In the implantation, IAD has conducted evaluation on every activity area periodically and based on priority scale and risk level. While for regular evaluation or daily basis is conducted by Resident Auditor (RA) placed in each branch. For sharia aspect evaluation, IAD cooperates with Compliance Division and in this case, Sharia Compliance Department
The IAD founding/evaluation result are compiled into a Audit Result Report and ought to be follow-up by auditee and supervised by IAD on the improvement request. All this times all the result had been followed-up by the auditee.
In accordance with the applied provisions and regulation GCG it is described that the duty from Audit Committee in relating with Internal Audit Committee are:
a. Follow-up Internal Audit Divisions findings in
accordance with the policy or instructions by the Board of Commissioners
b. Evaluate IAD founding
c. Ask the Directors to follow-up the IAD findings
d. Give approval on appointment and dismissal of
Group Head IAD by the Directors and report to Bank Indonesia
e. Review Internal Audit Charter, respond to Internal
audit plan and other issues found by IAD as well as to assign special evaluation by IAD if there were alleged fraud, violation against the law and other applied regulation;
f. Take needed step if auditee does not do any follow-
184
Laporan TahunanAnnual Report
2010
GOOD CORPORATE GOVERNANCE TATA KELOLA PERUSAHAAN
g). Memastikan bahwa Manajemen menjamin Auditor Eksternal dan Auditor Internal dapat bekerja sesuai dengan Standar Audit yang berlaku h). Berdasarkan evaluasi terhadap dokumen dan
risalah rapat Komite Audit selama tahun 2010, maka diketahui hal-hal yang telah dilaksanakan secara bersama antara lain :
t Komite Audit telah melakukan beberapa kali pertemuan dengan Divisi Audit Internal, membahas hasil temuan pemeriksaan yang dilakukan terhadap 47 kantor cabang serta tindaklanjutnya. Selain itu Divisi Audit Internal juga menyampaikan hasil pemeriksaan khusus terhadap beberapa kantor cabang yang terindikasi fraud. Selanjutnya Komite Audit menyampaikan hasil evaluasinya kepada Dewan Komisaris.
t Komite Audit meminta Divisi Audit Internal agar sebaiknya memiliki Audit Software Monitoring System untuk memonitor tindaklanjut seluruh temuan Bank Indonesia, Kantor Akuntan Publik, audit issue audit internal, serta temuan Resident Auditor. Sebelum software tersebut tersedia, maka pelaksanaannya dilakukan secara manual untuk digunakan Kantor Akuntan Publik ketika melakukan pemeriksaan pada akhir tahun 2010.
t Komite Audit telah melakukan evaluasi terhadap rencana kerja pemeriksaan tahun 2011. Selanjutnya Divisi Audit Internal menyerahkan Laporan Pokok Hasil Audit Semesteran yang telah dievaluasi kepada Komite Audit dan Bank Indonesia.
Sistem Pengendalian Intern (SPI)
Sistem Pengendalian Intern (SPI) di Bank Muamalat dilaksanakan melalui sistem dan prosedur yang jelas dan ditetapkan oleh Direksi serta Dewan Komisaris. Mekanisme pengawasan yang dilakukan
g. Ensure that the management guarantee that
External Auditor and Internal Auditor can conduct their duty in accordance with the applied Audit Standard
h. According to the evaluation on documents and
treatise of the Audit Committee meeting during 2010, together with IAD the Audit Committee has conduct events as follows:
t Audit Committee has done several meetings
with Internal Audit Dvision/SKAI, discussed the findings resulted from the evaluation conducted on 47 bank’s branch offices by the IAD as well as the follow-ups. IAD also report to Audit Committee about the results from special evaluation on several branch offices when alleged fraud occurred. On all this, the Audit Committee has submitted the evaluation result to Board of Commissioners.
t Audit Committee suggests IAD to use Audit
Software Monitoring System to monitor the follow-ups all the findings from Bank Indonesia, Public Accountant Office, audit issue from IAD and founding from Resident Auditor. While waiting for the software which can be purchased or developed it is suggested the IAD manually do the monitoring so the Audit Committee can use the result when conducting evaluation in the end of 2010.
t The Audit Committee has evaluated the IAD
audit plan for 2011. IAD also submitted Report on the result of Quarterly Audit which after being evaluated the report will be submitted to the Commissioner which will be forwarded to Bank Indonesia.
Internal Control System
The Internal Control System of Bank Muamalat is implemented through clear system and procedure and approved by the Directors and Board of Commissioners. The mechanism of controlling which conducted by