Kodifikasi Peraturan Bank Indonesia. Kelembagaan. Pelaksanaan Fungsi Kepatuhan, Penerapan Standar Pelaksanaan Fungsi Audit Intern

Kodifikasi Peraturan Bank Indonesia

Kelembagaan

Pelaksanaan Fungsi Kepatuhan, 

Penerapan Standar Pelaksanaan 

Fungsi Audit Intern

1

DISCLAIMER

Isi kodifikasi ini adalah himpunan peraturan Bank Indonesia yang disusun secara sistematis berdasarkan kelompok dan topik tertentu untuk memudahkan pembaca memahami

peraturan dan menelusuri rekam jejak keberlakuan suatu peraturan Bank

Indonesia.Penyusunan kodifikasi ini telah melalui proses pemeriksaan dan editing terkait keakuratan dan kelengkapan peraturan yang dikodifikasikan. Namun demikian mengingat bahwa peraturan Bank Indonesia dapat berubah dari waktukewaktu, maka setiap akses dan penggunaan atas kodifikasi ini agar dilakukan secara bijaksana dengan memperhatikan tanggal unggahdansumber orisinal dari masing-masing peraturan Bank Indonesia yang dirujuk.1

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Peraturan Bank Indonesia dapat diakses pada situs resmi Bank Indonesia http://www.bi.go.id/ atau melalui fasilitas pencarian peraturan pada situs resmi Bank Indonesia (http://www.bi.go.id/web/id/Peraturan/Search/).

 

 

 

 

 

            Pusat Riset d Bank Indone Telp: 021 29 Fax.: 021 23 email: PRES@ Hak Cipta ©     2012 

 

dan Edukasi  esia  9817321  311580  @bi.go.id  © 2012, Bank

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14

Lampiran 1 1/6/PBI/1999

1

Lamp. SE No.5/22/DPNP tanggal 29 September 2003

Direktorat Penelitian dan Pengaturan Perbankan

September 2003

Pedoman Standar

Sistem Pengendalian Intern

bagi Bank Umum

55

Lampiran 2

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1. Sistem Pengendalian Intern (SPI) yang efektif merupakan komponen penting dalam manajemen Bank dan menjadi dasar bagi kegiatan operasional Bank yang sehat dan aman. Sistem Pengendalian Intern yang efektif dapat membantu pengurus Bank menjaga aset Bank, menjamin tersedianya pelaporan keuangan dan manajerial yang dapat dipercaya, meningkatkan kepatuhan Bank terhadap ketentuan dan peraturan perundang-undangan yang berlaku, serta mengurangi risiko terjadinya kerugian, penyimpangan dan pelanggaran aspek kehati-hatian.

2. Terselenggaranya Sistem Pengendalian Intern Bank yang handal dan efektif menjadi tanggung jawab dari pengurus dan para pejabat Bank. Selain itu, pengurus Bank juga berkewajiban untuk meningkatkan risk culture yang efektif pada organisasi Bank dan memastikan hal tersebut melekat di setiap jenjang organisasi.

3. Sistem Pengendalian Intern perlu mendapat perhatian Bank, mengingat bahwa salah satu faktor penyebab terjadinya kesulitan usaha Bank adalah adanya berbagai kelemahan dalam pelaksanaan Sistem Pengendalian Intern Bank, antara lain:

a. kurangnya mekanisme pengawasan, tidak jelasnya akuntabilitas dari pengurus Bank dan kegagalan dalam mengembangkan budaya pengendalian intern pada seluruh jenjang organisasi;

b. kurang memadainya pelaksanaan identifikasi dan penilaian atas risiko dari kegiatan operasional Bank;

c. tidak ada atau gagalnya suatu pengendalian pokok terhadap kegiatan operasional Bank, seperti pemisahan fungsi, otorisasi, verifikasi dan kaji ulang atas risk exposure dan kinerja Bank; d. kurangnya komunikasi dan informasi antar jenjang dalam

organisasi Bank, khususnya informasi di tingkat pengambil keputusan tentang penurunan kualitas risk exposure dan penerapan tindakan perbaikan;

e. kurang memadai atau kurang efektifnya program audit intern dan kegiatan pemantauan lainnya;

f. kurangnya komitmen manajemen Bank untuk melakukan proses pengendalian intern dan menerapkan sanksi yang tegas

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terhadap pelanggaran ketentuan yang berlaku, kebijakan dan prosedur yang telah ditetapkan Bank.

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1. Pengertian dan Tujuan Sistem Pengendalian Intern Bank

a. Pengertian

Pengendalian intern merupakan suatu mekanisme pengawasan yang ditetapkan oleh manajemen Bank secara berkesinambungan (on going basis), guna:

1) menjaga dan mengamankan harta kekayaan Bank; 2) menjamin tersedianya laporan yang lebih akurat;

3) meningkatkan kepatuhan terhadap ketentuan yang berlaku; 4) mengurangi dampak keuangan/kerugian, penyimpangan

termasuk kecurangan/fraud, dan pelanggaran aspek kehati-hatian;

5) meningkatkan efektivitas organisasi dan meningkatkan efisiensi biaya.

b. Tujuan

1) Kepatuhan terhadap peraturan dan perundang-undangan yang berlaku (Tujuan Kepatuhan)

Tujuan Kepatuhan adalah untuk menjamin bahwa semua kegiatan usaha Bank telah dilaksanakan sesuai dengan ketentuan dan peraturan perundang -undangan yang berlaku, baik ketentuan yang dikeluarkan oleh pemerintah, otoritas pengawasan Bank maupun kebijakan, ketentuan, dan prosedur intern yang ditetapkan oleh Bank.

2) Tersedianya informasi keuangan dan manajemen yang benar, lengkap dan tepat waktu (Tujuan Informasi)

Tujuan Informasi adalah untuk menyediakan laporan yang benar, lengkap, tepat waktu dan relevan yang diperlukan dalam rangka pengambilan keputusan yang tepat dan dapat dipertanggungjawa bkan.

3

3) Efisiensi dan efektivitas dari kegiatan usaha Bank (Tujuan Operasional)

Tujuan Operasional dimaksudkan untuk meningkatkan efektivitas dan efisiensi dalam menggunakan aset dan sumber daya lainnya dalam rangka melindungi Bank dari risiko kerugian.

4) Meningkatkan efektivitas budaya risiko (risk culture) pada organisasi secara menyeluruh (Tujuan Budaya Risiko)

Tujuan Budaya Risiko dimaksudkan untuk mengidentifikasi kelemahan dan menilai penyimpangan secara dini dan menilai kembali kewajaran kebijakan dan prosedur yang ada di Bank secara berkesinambungan.

2. Pihak-pihak yang berkepentingan dengan Sistem Pengendalian Intern Bank

Terselenggaranya Sistem Pengendalian Intern yang handal dan efektif menjadi tanggung jawab semua pihak yang terlibat dalam organisasi Bank, antara lain:

a. Dewan Komisaris

Dewan Komisaris Bank mempunyai tanggung jawab melakukan pengawasan terhadap pelaksanaan pengendalian intern secara umum, termasuk kebijakan Direksi yang menetapkan pengendalian intern tersebut.

b. Direksi

Direksi Bank mempunyai tanggung jawab menciptakan dan memelihara Sistem Pengendalian Intern yang efektif serta memastikan bahwa sistem tersebut berjalan secara aman dan sehat sesuai tujuan pengendalian intern yang ditetapkan Bank. Sementara itu Direktur Kepatuhan wajib berperan aktif dalam mencegah adanya penyimpangan yang dilakukan oleh manajemen dalam menetapkan kebijakan berkaitan dengan prinsip kehati -hatian.

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c. Satuan Kerja Audit Intern (SKAI)

SKAI harus mampu mengevaluasi dan berperan aktif dalam meningkatkan efektivitas Sistem Pengendalian Intern secara berkesinambungan berkaitan dengan pelaksanaan operasional Bank yang berpotensi menimbulkan kerugian dalam pencapaian sasaran yang telah ditetapkan oleh manajemen Bank. Disamping itu, Bank perlu memberikan perhatian kepada pelaksanaan audit intern yang independen melalui jalur pelaporan yang memadai, dan keahlian auditor intern khususnya praktek dan penerapan penilaian risiko.

d. Pejabat dan pegawai Bank

Setiap pejabat dan pegawai Bank wajib memahami dan melaksanakan Sistem Pengendalian Intern yang telah ditetapkan oleh manajemen Bank. Pengendalian intern yang efektif akan meningkatkan tanggung jawab pejabat dan pegawai Bank, mendorong budaya risiko (risk culture) yang memadai, dan mempercepat proses identifikasi terhadap praktek perbankan yang tidak sehat dan terhadap organisasi melalui sistem deteksi dini yang efisien.

e. Pihak-pihak ekstern

Pihak-pihak ekstern Bank antara lain otoritas pengawasan Bank, auditor ekstern, dan nasabah Bank yang berkepentingan terhadap terlaksananya Sistem Pengendalian Intern Bank yang handal dan efektif.

3. Faktor Pertimbangan dalam Penyusunan Sistem Pengendalian Intern Bank

Bank harus memiliki Sistem Pengendalian Intern yang dapat diterapkan secara efektif, dengan memperhatikan faktor-faktor sebagai berikut:

a. total aset;

b. jenis produk dan jasa yang ditawarkan, termasuk produk dan jasa baru;

c. kompleksitas operasional, termasuk jaringan kantor; d. profil risiko dari setiap kegiatan usaha;

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e. metode yang digunakan untuk pengolahan data dan teknologi informasi serta metodologi yang diterapkan untuk pengukuran, pemantauan, dan pembatasan (limit) risiko; dan

f. ketentuan dan peraturan perundang -undangan yang berlaku.

4. Lingkungan Pengendalian (Control Environtment)

Lingkungan pengendalian mencerminkan keseluruhan komitmen, perilaku, kepedulian dan langkah-langkah dewan Komisaris dan Direksi Bank dalam melaksanakan kegiatan pengendalian operasional Bank.

Unsur-unsur lingkungan pengendalian meliputi: a. struktur organisasi yang memadai;

b. gaya kepemimpinan dan filosofi manajemen Bank;

c. integritas dan nilai-nilai etika serta kompetensi seluruh pegawai;

d. kebijakan dan prosedur sumber daya manusia Bank;

e. atensi dan arahan manajemen Bank dan komite lainnya, seperti Komite Manajemen Risiko; dan

f. faktor-faktor eksternal yang mempengaruhi operasional Bank dan penerapan manajemen risiko.

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Pengendalian Intern Bank terdiri dari lima elemen utama yang satu sama lain saling berkaitan, yaitu Pengawasan oleh Manajemen dan Kultur Pengendalian (Management Oversight and Control Culture), Identifikasi dan Penilaian Risiko (Risk Recognition and

Assessment), Kegiatan Pengendalian dan Pemisahan Fungsi

(Control Activities and Segregation of Duties), Sistem Akuntansi, Informasi dan Komunikasi (Accountancy, Information and

Communication), serta Kegiatan Pemantauan dan Tindakan Koreksi

Penyimpangan/Kelemahan (Monitoring Activities and Correcting

Deficiencies).

Pengendalian Intern sekurang-kurangnya mencakup lima elemen utama, yaitu: