550
bank bjb
Laporan Tahunan 2014
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Tata Kelola Perusahaan 5BOHHVOH+BXBC4PTJBM1FSVTBIBBO
-BQPSBO,FVBOHBO,POTPMJEBTJBO BUB1FSVTBIBBO
SISTEM PENGENDALIAN INTERNAL
The essence of the operational aspect audit is UIF UFTU CZ UIF OUFSOBM VEJUPS PO UIF FGmDJFODZ
and effectiveness of activities implementation performance objectives, the achievement of set
goals and objectives.
2. Conformity of Internal Control with COSO
1. Control Environment
The Board of Directors and the Board of Commissioners as stakeholders in the Company has established
TFWFSBMQPMJDJFTBOENFBTVSFTUIBUSFnFDUUIFPWFSBMM management control.
a. Establish the bankers’ code of conduct b. Establishment of corporate values which is
SFnFDUFEJOCFIBWJPST c. Determination of 2014 as the zero tolerance for
Fraud year. d. Determination of the Organizational Structure in
accordance with the company’s business model. 2. Risk
Assessment Effective internal control system can identify and
BOBMZ[FUIFSJTLTUIBUBSFNBUFSJBMMZBOETJHOJmDBOUMZ will affect the achievement of the goals and objectives
of the Bank. The review should cover all risks faced by the Bank on a consolidated basis among others:
credit risk, market risk, liquidity risk, operational risk, legal risk, reputation risk, compliance risk, and
strategic risk. 5PQ NBOBHFNFOU IBT JEFOUJmFE
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assessed 8 eight consolidated risks. The Risk Management Division, Internal Audit and Compliance
JWJTJPOBSFJOTZOFSHZJODPOEVDUJOHSJTLJEFOUJmDBUJPO and assessment.
3. Control Activities
The Board of Directors has undertaken actions that regulates for any activities undertaken by all employees
to have adequate internal control. The measures are, among others:
a. Develop, establish and approve policies and standard operating procedures.
b. Determination and separation of duties and responsibilities of each employee in accordance
with the position. Substansi dari audit aspek operasional ini adalah
QFOHVKJBO PMFI VEJUPS OUFSO NFOHFOBJ FmTJFOTJ dan efektivitas dari pelaksanaan kegiatan
performance objectives, pencapaian tujuan dan sasaran yang telah ditetapkan.
2. Kesesuaian Pengendalian Internal dengan COSO
1. Control Environment
Direksi dan Dewan Komisaris sebagai pemangku kepentingan dalam Perusahaan telah menetapkan
beberapa kebijakan dan tindakan yang mencerminkan keseluruhan pengendalian manajemen.
a. Menetapkan code of conduct bankir
b. Penetapan nilai-nilai budaya perusahaan
corporate value yang tercermin dalam 14 perilaku.
c. Penetapan tahun 2014 sebagai tahun zero
tolerance for Fraud. d. Penetapan Struktur Organisasi sesuai dengan
model bisnis perusahaan. 2.
Risk Assessment Sistem pengendalian intern yang efektif dapat
NFOHJEFOUJmLBTJ EBO NFOFMBBI SJTJLP ZBOH TFDBSB NBUFSJBM EBO TJHOJmLBO BLBO NFNQFOHBSVIJ
pencapaian tujuan dan sasaran Bank. Penelaahan harus mencakup seluruh risiko yang dihadapi Bank
secara konsolidasi antara lain: risiko kredit, risiko pasar, risiko likuiditas, risiko operasional, risiko hukum,
risiko reputasi, risiko kepatuhan, dan risiko strategik. Manajemen puncak telah melakukan untuk
NFOHJEFOUJmLBTJ
NFOHBOBMJTBEBONFOJMBJ EFMBQBO risiko secara konsolidasi. Divisi Manajemen Risiko,
Divisi Audit Internal dan Kepatuhan berseinergis EBMBNNFMBLVLBOJEFOUJmLBTJEBOQFOJMBJBOSJTJLP
3. Control Activities
Direksi telah melakukan tindakan yang mengatur agar setiap aktivitas yang dijalankan oleh seluruh karyawan
memiliki pengendalian internal yang memadai. Adapun tindakan tersebut antara lain:
a. Menyusun, menetapkan dan menyetujui kebijakan serta standar operasional prosedur.
b. Penetapan dan pemisahan tugas serta tanggung jawab setiap pegawai sesuai dengan jabatan.
551
bank bjb
Annual Report 2014
4UPDL0CMJHBUJPOJHIMJHIUT .BOBHFNFOUJTDVTTJPOOBMZTJTPOPNQBOZ1FSGPSNBODF
Good Corporate Governance PSQPSBUF4PDJBM3FTQPOTJCJMJUZ
POTPMJEBUFEJOBODJBM4UBUFNFOUT Corporate Data
INTERNAL CONTROL SYSTEM
c. Establish the policy on authorization limit H a s
established and implemented Business Continuity Management such as the DRC Disaster Recovery
Center and BRC Bussiness Recovery Center. 4. Information and Communication
Information is an important aspect in every activity of the company, one of which is in decision making.
Good information must have good quality with correct, accurate and timely information criteria. The Board
of Directors has built an effective information and communication system with good quality. Policies and
actions that have been carried out by top management are as follow:
a. Utilizing internet-based applications by observing the level of security and the level of access in
accordance with the duties and responsibilities. b. Financial and accounting transaction processes
have used the latest standards, namely PAPI Indonesian Banking Accounting Regulation.
D 5IF PNQBOZT mOBODJBM JOGPSNBUJPO IBT CFFO audited by a public accountant.
5. Monitoring The Board of Directors evaluates internal control
implementation in all activities of the bank. Evaluation of the internal control implementation is carried out by
the Internal Audit Division. The Internal Audit Division submit the Audit Report to the Board of Directors and
the Board of Commissioners, as well as a copy to the Compliance Director. In addition, the Audit Activity
Report is reported to Bank Indonesia every 6 six months.
3. Description of Evaluation on the Effectiveness of the Internal Control System
