Description of Evaluation on the Effectiveness of the Internal Control System Penjelasan mengenai Evaluasi yang Dilakukan atas Efektivitas Sistem Pengendalian Intern

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

Based on the examination results conducted by the Internal Audit Division on the internal control system indicates that bank bjb in running the activity of company already has control policy and design. The control policy and design are carried out adequately despite several weaknesses or EFmDJFODJFT c. Menetapkan kebijakan limit kewenangan otorisasi Telah menetapkan dan menerapkan Bussiness Continuity Management seperti DRC Disaster Recovery Center dan BRC Bussiness Recovery Center. 4. Information and Communication Informasi merupakan aspek penting dalam setiap aktivitas perusahaan salah satunya dalam pengambilan keputusan. Informasi yang baik harus memiliki kualitas yang baik dengan kriteria informasi yang benar, akurat dan tepat waktu. Direksi telah membangun sistem informasi dan komunikasi yang efektif dan memiliki kualitas yang baik. Adapun kebijakan dan tindakan yang telah dilakukan oleh manajemen puncak adalah sebagai berikut: a. Mengunakan aplikasi berbasis internet dengan memperhatikan tingkat keamanan dan tingkatan akses sesuai dengan tugas dan tanggung jawab. b. Proses transaksi keuangan dan akuntansi telah menggunakan Standar terbaru yaitu PAPI Peraturan Akuntansi Perbankan Indonesia. c. Informasi keuangan perusahaan telah diaudit oleh akuntan publik. 5. Monitoring Direksi melakukan evaluasi terhadap pelaksanaan pengendalian internal dalam seluruh kegiatan aktivitas bank. Evaluasi pelaksanaan pengendalian internal dilakukan oleh Divisi Audit Internal. Divisi Audit internal menyampaikan Laporan Hasil Audit kepada Direksi dan Dewan Komisaris, serta tembusan kepada Direktur Kepatuhan Selain itu, Laporan Kegiatan Audit dilaporkan kepada Bank Indonesia setiap 6 enam bulan.

3. Penjelasan mengenai Evaluasi yang Dilakukan atas Efektivitas Sistem Pengendalian Intern

Berdasarkan hasil pemeriksaan yang dilakukan oleh Divisi Audit Internal terhadap sistem pengendalian internal menunjukan bahwa bank bjb dalam menjalankan kegiatan perusahaan telah memiliki kebijakan dan disain kontrol. Kebijakan dan disain kontrol tersebut telah dijalankan secara memadai meskipun terdapat kelemahan atau kekurangan. 552 bank bjb Laporan Tahunan 2014 LIUJTBS4BIBN0CMJHBTJ OBMJTB1FNCBIBTBOBUBT,JOFSKB1FSTFSPBO Tata Kelola Perusahaan 5BOHHVOH+BXBC4PTJBM1FSVTBIBBO -BQPSBO,FVBOHBO,POTPMJEBTJBO BUB1FSVTBIBBO The Internal Audit Division provided recommendations to the Board of Directors to improve and enhance internal control. The Board of Directors has increased its internal control systems both from design and control of policy. 2WKHU ,QIRUPDWLRQ UHODWHG WR WKH RPSDQ\·V ,QWHUQDO Monitoring Internal Audit assists the Board of Directors and the Board of Commissioners in implementing the bank’s governance, among others, by: a. In particular the establishment of policies and implementation consistency by top management; b. Conduct objective evaluation on risks and internal control system which is currently running; c. Conduct a systematic analysis on the business process and its control; d. Conduct a review to ensure the security of the Bank’s Assets; e. Deliver information on fraud; f. Ensuring compliance implementation towards various applicable regulations; H POEVDU SFWJFXT PO PQFSBUJPOBM BOE mOBODJBM performance; h. Recommend the utilization of resources to be more FGGFDUJWFBOEFGmDJFOU i. Review on the achievement of goals and objectives; j. Provide feedback on adherence to the Corporate Culture and the Essence of the applicable Corporate Culture. Number o Internal Fraud 5IF EFmOJUJPO PG SBVE SFGFST UP BOL OEPOFTJB JSDVMBS Letter No. 1328DPNP dated 9 December 2011 on anti-fraud strategy for Commercial Banks. The number of internal fraud at bank bjb that occurred during 2014: SISTEM PENGENDALIAN INTERNAL Divisi Audit Internal menyampaikan rekomendasi kepada Direksi agar melakukan perbaikan dan peningkatan pengendalian internal. Direksi telah melakukan peningkatan sistem pengendalian internal baik dari kebijakan disain kontrol.

4. Informasi lain yang berkaitan dengan Pengawasan Intern