551
bank bjb
Annual Report 2014
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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
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Tata Kelola Perusahaan 5BOHHVOH+BXBC4PTJBM1FSVTBIBBO
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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
