Melaksanakan review dan pemantauan

40 5 bank bjb Lapor an Tahunan 20 15 Annual Repor t St ock Obligat ion Highlight s Management Discussion Analysis Good Cor por at e Gover nance Cor por at e Social Responsibilit y Consolidat ed Financial St at ement s Cor por at e Dat a yang per lu didiskusikan sesuai St andar Audit Seksi 380 PSA No. 48 per ihal komunikasi dengan Komit e Audit . 3 Member ikan masukan pada DAI dan Divisi Akunt ansi t ent ang per pajakan dan per baikan Int er nal Cont r ol,manajemen r isiko ser t a t at akelola. 4 Melaksanakan seleksi dan member ikan r ekomendasi pada Dewan komisar is per ihal penunjukan KAP unt uk pemer iksaan at as lapor an keuangan t ahun buku 20 15 unt uk Lapor an Keuangan Bank bjb, Lapor an Keuangan Dana Pensiun Bank bjb dan Lapor an Keuangan CSR Bank bjb. Unt uk t ahun buku 20 15, Tim Pemilihan Kant or Akunt an Publik yang t er dir i dar i Komit e Audit dan unsur manajemen t elah melakukan pr oses pemilihan Kant or akunt an publik unt uk melakukan audit at as Lapor an Keuangan Konsolidasi bank bjb. Tim t elah mengusulkan dan Dewan Komisar is t elah menet apkan Kant or Akunt an Publik Er nst and Young sebagai Audit or Independen. 5 Komit e Audit melakukan evaluasi at as ef ekt ivit as pelaksanaan audit ekst er nal t er masuk penelaahan independensi dan objekt ivit as audit or ekst er nal ser t a penelaahan kecukupan pemer iksaan yang dilakukan unt uk memast ikan semua r isiko yang pent ing t elah diper t imbangkan, melakukan evaluasi kesesuaian pelaksanaan audit oleh kant or akunt an publik dengan st andar yang ber laku. Dar i hasil pemant auan dan evaluasi Komit e Audit , kant or akunt an publik t elah melaksanakan sesuai dengan St andar Audit ing yang dit et apkan Ikat an Akunt an Publik Indonesia. Dalam pelaksanaan ini, juga mengikut i r apat exit meet ing at as pemer iksaan lapor an ker ja t ahun 20 14 oleh kant or akunt an publik. 6 Monit or ing t indak lanjut 6.1. Pemant uan Tindak Lanjut Audit ee at as Hasil Audit Int er nal Komit e Audit melakukan pemant auan t indak lanjut at as t emuan-t emuan DAI. Komit e Audit melakukan per t emuan-per t emuan dengan DAI dalam r angka membahas t emuan dan t indak lanjut t emuan DAI. Komit e Audit juga menjaga jalur komunikasi langsung dengan DAI, baik yang t er jadwal dalam r apat r ut in maupun diluar jadwal r apat . 6.2. Pemant uan Tindak Lanjut at as Hasil Audit Ekst er nal Komit e Audit melakukan pemant auan t indak lanjut at as t emuan-t emuan audit ekst er nal. Kegiat an pemant auan t indak lanjut t emuan ekst er nal dilakukan oleh Divisi Kepat uhan sesuai dengan Per at ur an Bank Indonesia PBI Nomor t he issues t o be discussed accor ding t o St andar d Audit Sect ion 380 PSA No. 48 concer ning communicat ion wit h t he Audit Commit t ee. 3 Pr ovide input on t he DAI and Account ing Division of t he collect ion of t axes and Int er nal Cont r ol, r isk management and gover nance. 4 Implement select ion and pr ovide r ecommendat ions t o t he Boar d of Commissioner s r egar ding t he appoint ment of t he f ir m’s audit of t he f inancial st at ement s f or t he f iscal year 20 15 f inancial st at ement s of Bank BJB, Bank Pension Fund Financial St at ement s and Financial St at ement s CSR bjb Bank BJB. For t he f inancial year 20 15, t he Public Account ing Fir m Select ion Team consist ing of t he Audit Commit t ee and management element s has made t he pr ocess of select ing a public account ing f ir m t o conduct an audit of t he Consolidat ed Financial St at ement s bjb bank. The t eam has pr oposed and t he Boar d of Commissioner s has set a public account ing f ir m of Er nst Young as Independent Audit or . 5 The Audit Commit t ee evaluat es t he ef f ect iveness of t he implement at ion of t he ext er nal audit including t he r eview of t he ext er nal audit or ’s independence and object ivit y as well as r eview of t he adequacy of t he checks car r ied out t o ensur e t hat all r isks have been adequat ely consider ed, t o evaluat e t he suit abilit y of t he audit by t he of f ice of public account ant wit h t he applicable st andar ds. Fr om t he r esult s of t he monit or ing and evaluat ion of t he Audit Commit t ee, t he public account ing f ir m has conduct ed in accor dance wit h Audit ing St andar ds st ipulat ed Indonesian Inst it ut e of Cer t if ied Public Account ant s. In t his implement at ion, also f ollowing t he exit meet ing meet ing on labor inspect ion r epor t in 20 14 by a public account ing f ir m. 6 Monit or ing f ollow-up 6.1. Follow-up monit or ing audit ees on Int er nal Audit The Audit Commit t ee monit or s f ollow-up on t he f indings of DAI. The Audit Commit t ee held meet ings wit h t he DAI in or der t o discuss t he f indings and f ollow-up t he f indings of DAI. The Audit Commit t ee also maint ain dir ect communicat ion wit h DAI, bot h scheduled r egular meet ings and out side t he meet ings schedule. 6.2. Monit or ing Follow-up on Ext er nal Audit Result s The Audit Commit t ee monit or s f ollow-up on t he f indings of an ext er nal audit . Act ivit y f ollow-up monit or ing of ext er nal f indings conduct ed by t he Division of Compliance in accor dance wit h Bank Indonesia Regulat ion PBI No. 13 2 PBI 20 11 on t he Implement at ion of Bank Compliance Funct ion cont ained in Par t II of t he Bank Compliance Funct ion: