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TATA K E L O L A P E R U S A H A A N
of EY, Bank Indonesia’s supervisory audit andor other
findings of other authorities such as Bapepam, etc.
B . T H E C O M P L E T E N E S S A N D I M P L E M E N TAT I O N O F
T H E C O M M I T T E E ’ S TA S K S
To support the effectiveness of its tasks
and responsibilities, BNI’s Commissioners formed:
1. The Audit Committee. 2. The Risk Monitoring
Committee. 3. The Remuneration and
Nomination Committee. 1. The Audit Committee
a. Structure, composition, expertise, and independency
of the Audit Committee The Audit Committee’s
Structure is comprised of: 1. Chairman: Suwarsono
Independent Commissioner 2. Members:
• Effendi Commissioner • Teuku Radja Sjahnan
Independent Member • Alexander Zulkarnain
Independent Member • henrajaya Independent
Member 3. Secretary: Hasan Mas’ud
Independent The Audit Committee is
headed by an Independent Commissioner and comprises
of independent members that possess expertise in finance or
accounting as well as audit. In fulfillment of Bank Indonesia’s
requirements that stress that one of the members of the
Audit Committee must be one deemed independent,
possessing adequate expertise in the field of law or
banking, the Commissioners are currently processing
candidates for the Audit Committee, including ones
who possess legal expertise. In addition to this, the
members of the Audit Committee are also deemed
to possess required integrity, good character and morals.
None of the independent members of the Audit
Committee possess relations in terms of
financial, management, shareholding andor family
connections with the Board of Commissioners,
Directors, andor Controlling Shareholders or with the
Bank, that may affect their ability to act independently.
1. Komite Audit
a. Struktur, keanggotaan, keahlian dan independensi Komite Audit Struktur Komite Audit terdiri dari:
1. Ketua : Suwarsono Komisaris Independen
2. Anggota : • Effendi Komisaris • Teuku Radja Sjahnan pihak independen
• Alexander Zulkarnain pihak independen • Henrajaya pihak independen
3. Sekretaris : Hasan Mas’ud pihak independen Komite Audit diketuai oleh Komisaris Independen dan anggotanya terdiri dari pihak
independen yang memiliki keahlian di bidang keuangan atau akuntansi serta audit. Untuk memenuhi ketentuan Bank Indonesia yang menegaskan bahwa salah satu
anggota Komite Audit harus berasal pada pihak independen yang memiliki keahlian di bidang hukum atau perbankan, saat ini Komisaris sedang memproses calon anggota
Komite Audit dari pihak independen yang mempunyai keahlian di bidang hukum.
Selain itu, anggota Komite Audit juga dinilai memenuhi persyaratan integritas, akhlak dan moral yang baik.
Seluruh anggota Komite Audit yang berasal dari pihak independen tidak memiliki hubungan keuangan, kepengurusan, kepemilikan saham danatau hubungan keluarga
dengan Dewan Komisaris, Direksi danatau Pemegang Saham Pengendali atau hubungan dengan Bank, yang dapat mempengaruhi kemampuan bertindak independen.
Anggota Komite Audit tidak ada yang merangkap sebagai Direksi BNI maupun Direksi pada bank lain serta tidak ada pihak independen yang merupakan mantan Direksi BNI
maupun pejabat eksekutif BNI.
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G O O D C O R P O R AT E G O V E R N A N C E
None of the members of the Audit Committee concurrently
serve positions as Directors within BNI or other banks, or
formerly served as Directors or Executives within BNI.
b. Tasks and Responsibilities of the
Audit Committe In accordance with
prevailing regulations, the Audit Committee is
tasked with providing its recommendations to the
Board of Directors towards reports or matters submitted
by the Directors to the Board of Commissioners, identifying
matters that require the Commissioners’ attention
and implement other tasks related to the Board
of Commissioners tasks which include:
• assessing inancial
information issued by the Company, such as
the financial statement, projection and other
financial information.
• assess the Company’s adherence or compliance
towards Capital Market and other regulations related to
the Company’s activities. • assess the audit carried
out by the internal auditor. • report to the
Commissioners regarding the various risks that
the Company faces and the implementation of
risk management by the Directors.
• assess and report to the Commissioners any
complaints related to the share issuer or public
company.
• protect the conidentiality of documents, data and
corporate infomation In addition to this, the Audit
Committee is also duly authorized to access notes
or information regarding employees, funds, assets as
other corporate resources related to its tasks.
Apart from acting on the basis of what is stipulated within
the Audit Committee Charter, passed on the basis of the
Commissioners’ decision, in the course of perfoming its
task, the Audit Committee also actively interacts with
the Directors and the Internal Audit Team SPI.
b. Tugas dan Tanggung Jawab Komite Audit Sesuai ketentuan yang berlaku, Komite Audit bertugas untuk memberikan pendapat
kepada Dewan Komisaris terhadap laporan atau hal-hal yang disampaikan oleh Direksi kepada Dewan Komisaris, mengidentifikasi hal-hal yang memerlukan perhatian
Komisaris dan melaksanakan tugas-tugas lain yang berkaitan dengan tugas Dewan Komisaris, antara lain meliputi:
• Menelaah informasi keuangan yang akan dikeluarkan perusahaan seperti laporan
keuangan, proyeksi dan informasi keuangan lainnya. • Menelaah ketaatan perusahaan terhadap peraturan perundang-undangan di
bidang Pasar Modal dan peraturan-peraturan lainnya yang berhubungan dengan kegiatan perusahaan.
• Menelaah pelaksanaan pemeriksaan oleh auditor internal. • Melaporkan kepada Komisaris berbagai risiko yang dihadapi perusahaan dan
pelaksanaan manajemen risiko oleh Direksi. • Menelaah dan melaporkan kepada Komisaris atas pengaduan yang berkaitan dengan
Emiten atau perusahaan publik. • Menjaga kerahasiaan dokumen, data dan informasi perusahaan.
Selain itu Komite Audit juga berwenang mengakses catatan atau informasi tentang 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.
Pada periode tahun 2007, Komite Audit telah memberikan rekomendasi kepada Dewan Komisaris sebagai berikut:
• Melakukan pemantauan dan mengevaluasi perencanaan dan pelaksanaan audit serta
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TATA K E L O L A P E R U S A H A A N
In 2007, the Audit Committee submitted the following
recommendations to the Board of Commissioners:
• Monitor and evaluate
audit planning and implementation as well as
monitor action or follow up audit findings in respect
to evaluating the level of internal control, including
the state of financial reporting processing.
• Review the following: i. Implementation of tasks
related to the Internal Audit Team SPI.
ii. Verify that the audit process performed by
the extenal auditors is in accordance with prevailing
audit standards.
iii. The implementation of action or follow up by the
Directors on the results and findings submitted
by the Internal Auditors, External Auditors, and Bank
Indonesia.
• Provide recommendation in relation to the appointment
of a Public Accountant or Public Accounting
Firm in accordance with requirements set by the
GSM through the Board of Commissioners.
c. Audit Committee Meetings convened in
2007 see table above
d. The Audit Committee’s accomplishments up to 31
December 2007
• Monitor and evaluate audit plan and action as
well as monitor response to audit findings, in
relation to assessing the appropriateness of internal
control including assessing the financial reporting
process: i. Evaluation of the Internal
Audit Team’s audit plan and report to the Board of
Commissioners. ii. Monitor the implementation
of the Annual Business Plan and report its results on a
quarterly basis to the Board of Commissioners.
iii. Monitor the preparation of the Directors and
Commissioners Report concerning main aspects
of the audit findings Sm II2006 and Sm I2007.
iv. - Ensure that the results of
memantau tindak lanjut hasil audit dalam rangka menilai kecukupan pengendalian intern termasuk kecukupan proses pelaporan keuangan.
• Melakukan review: i. Pelaksanaan tugas Satuan Pengawasan Intern SPI.
ii. Kesesuaian pelaksanaan audit oleh Kantor Akuntan Publik KAP dengan standar audit yang berlaku.
iii. Pelaksanaan tidak lanjut oleh Direksi atas hasil temuan SPI, Akuntan Publik dan hasil pengawasan Bank Indonesia.
• Memberikan rekomendasi penunjukan Akuntan Publik dan Kantor Akuntan Publik KAP sesuai ketentuan yang berlaku kepada RUPS melalui Komisaris.
c. Rapat Komite Audit selama tahun 2007
