Tugas dan Tanggung Jawab Komite Audit Duties and Responsibilities of the Audit Committee
g. Tugas dan Tanggung Jawab Komite Audit
Komite Audit bertugas untuk memberikan pendapat kepada Dewan Komisaris terhadap laporan atau hal-hal yang disampaikan oleh Direksi kepada Dewan Komisaris, mengidentifikasikan hal-hal yang memerlukan perhatian Dewan Komisaris, dan melaksanakan tugas-tugas lain yang berkaitan dengan tugas Dewan Komisaris. Tugas Komite Audit tersebut secara rinci adalah: 1. Melakukan penelaahan atas informasi keuangan yang akan dikeluarkan perusahaan seperti laporan keuangan, proyeksi dan informasi keuangan lainnya; 5. Possess sufficient knowledge on legislation related to the capital market and other relevant laws and regulations. 6 Must not be from a Public Accountant Firm, Legal Consultant Firm or other party that provided audit and non-audit services or other consultancy services to the Company within the last 6 six months prior to appointment by the Board of Commissioners. 7. Must not be an individual wielding the authority and responsibility to plan, lead or control Company activities within the past 6 six months prior to appointment by the Board of Commissioners except an Independent Commissioner. 8. Does not have direct or indirect share ownership in the Company. In the event that an Audit Committee member owns shares as a result a legal incident, it is compulsory to transfer these shares to another party no later than 6 six months after gaining them. 9. Must not be affiliated with the Company, Board of Commissioners, Board of Directors or Majority Shareholders. 10. Must not have - Family ties due to marriage and lineage to the second degree, either horizontally or vertically with the Board of Commissioners, Board of Directors or Majority Shareholders, andor; - Business relations, either directly or indirectly, in relation to company business ventures.g. Duties and Responsibilities of the Audit Committee
The Audit Committee is assigned to offer opinion to the Board of Commissioners on matters related to reports or those forwarded to the Board of Commissioners by the Board of Directors, identify issues that require the attention of the Board of Commissioners, and perform other duties related to the work of the Board of Commissioners. The Audit Committee carries out the following duties: 1. Review financial information published by the Company such as financial reports, projections and other financial information; BNI•2010AnnualReport BNI•LaporanTahunan2010 206 BNI•2010AnnualReport BNI•LaporanTahunan2010 2. Mengevaluasi efektivitas pelaksanaan audit dari auditor ekstern termasuk menelaah independensi dan objektivitas auditor ekstern serta menelaah kecukupan pemeriksaan yang dilakukannya untuk memastikan semua risiko yang penting telah dipertimbangkan. 3. Melakukan penelaahan atas ketaatan Perseroan terhadap perundang-undangan lainnya yang berhubungan dengan kegiatan Perseroan; 4. Melakukan pemantauan dan evaluasi atas perencanaan dan pelaksanaan audit serta pemantauan atas tindak lanjut hasil audit dalam rangka menilai kecukupan pengendalian intern termasuk kecukupan proses pelaporan keuangan. Paling kurang dengan melakukan pemantauan dan evaluasi terhadap: a. pelaksanaan tugas Satuan Pengawasan Intern SPI. b. pelaksanaan tindak lanjut oleh Direksi atas hasil temuan SPI, akuntan publik dan pengawasan Bank Indonesia. 5. Memberikan rekomendasi mengenai penunjukkan Akuntan Publik dan Kantor Akuntan Publik kepada Dewan Komisaris; 6. Melakukan penelaahan dan melaporkan kepada Komisaris atas pengaduan yang berkaitan dengan Perseroan; 7. Menelaah laporan pelaksanaan GCG Perseroan; 8. Melaksanakan tugas lain yang diberikan oleh Dewan Komisaris. Dalam rangka melaksanakan tugasnya, Komite Audit berwenang untuk mengakses catatan atau informasi karyawan, dana, asset serta sumber daya perusahaan lainnya yang berkaitan dengan pelaksanaan tugasnya. Dalam hal ini Komite audit bekerja sama dengan Satuan Pengawasan Intern. Dalam hal Pelaporan Komite wajib melakukan hal- hal sebagai berikut: 1. Menyampaikan laporan atas aktivitasnya kepada Dewan Komisaris secara berkala sekurang-kurangnya 1 satu kali dalam 3 tiga bulan. 2. Membuat laporan tahunan pelaksanaan kegiatan Komite Audit kepada Dewan Komisaris. 3. Membuat pengungkapan dalam Laporan Tahunan mengenai tugas yang telah dilaksanakan. Tata Kelola Perusahaan Good Corporate Governance 2. Evaluate the effectiveness of audit work implemented by the external auditor including on the independence and objectivity of external auditors and adequacy of the audit carried out to ensure that all significant risks have been taken into account. 3. Review Company compliance towards other laws and regulations related to Company activities; 4. Monitor and evaluate audit plans and implementation, and monitor follow up actions to audit results in assessing the adequacy of internal controls including the financial reporting process, or at least monitoring and evaluating the following: a. Implementation of duties assigned to the Internal Audit Unit IAU. b. Implementation of follow-up actions by the Board of Directors on the findings of the Internal Audit Unit, public accountant and Bank Indonesia’s oversight. 5. Provide recommendations on the appointment of the Public Accountant and Public Accountant Firm to the Board of Commissioners; 6. Examine and report to the Board of Commissioners on Company-related complaints; 7. Evaluate the implementation report on Company’s Good Corporate Governance; 8. Perform other duties assigned by the Board of Commissioners. In the implementation of duties, the Audit Committee has the authority to access employee notes or information, funds, assets and other Company resources. With regard to this, the Audit Committee works together with the Internal Audit Unit. In making its report, the Audit Committee shall abide by the following: 1. Submit activity reports to the Board of Commissioners on a periodic basis at least on a quarterly basis. 2. Submit an annual report on its activity implementation to the Board of Commissioners. 3. Provide an annual report on duties carried out. BNI•2010AnnualReport BNI•LaporanTahunan2010 Financial Review Business Review Corporate Social Responsibility Good Corporate Governance Functional Review Corporate Data BNI•2010AnnualReport BNI•LaporanTahunan2010 207 4. Membuat laporan kepada Dewan Komisaris atas setiap penugasan lain yang diberikan oleh Dewan Komisaris.h. Rapat Komite Audit
Parts
» Pegawai yang Profesional Bagus Rumbogo
» Peter B. Stok Fero Poerbonegoro Tirta Hidayat B.S. Kusmuljono Ekoputro Adijayanto
» Sensitivitas terhadap Risiko Pasar Penetapan Akuntan Publik
» Organization and Human Resources According to the Board of Commissioners,
» TOTAL Honggo Widjojo Kangmasto
» Pengembangan Produk Baru Pengembangan Layanan New Product Development
» Service Development Promosi Total Undisbursed
» Infrastruktur dan Sumberdaya Promotion
» Infrastructure and Resources Total Undisbursed
» BNI Honggo Widjojo Kangmasto
» Voice of internal customer 31.72 6.12 12.75
» Program Peningkatan Layanan Bagi Nasabah Customer Service Improvement Program
» Program Pengembangan Pendidikan Honggo Widjojo Kangmasto
» Education Development Program Program Perbaikan Kesehatan
» Program Pengembangan Seni dan Budaya Biaya yang dikeluarkan Health Improvement Program
» Arts and Cultural Program Cost
» Aktivitas Pengelolaan Lingkungan Environmental Management
» UNEP-FI Signatory Member Biaya yang dikeluarkan UNEP-FI Signatory Member
» Expenses Honggo Widjojo Kangmasto
» Independence of the Board of Commissioners Members
» Tugas dan Tanggung Jawab Dewan Komisaris Duties and Resposibilities of the Board of Commissioners
» Pelaksanaan Tugas Dewan Komisaris
» Implementation of Duties of the Board of Commissioners
» Rapat Dewan Komisaris bni ar 2010 th
» Procedures to Determine the Remuneration and Other Facilities for BOC
» Share Ownership of Members of the Board of Commissioners Reach 5 five percent
» Independensi Anggota Direksi Independence of the Board of Directors Members
» Pembagian Bidang atau Sektor Tugas masing-masing Anggota Direksi Division of Duties of the BOD
» Tugas dan Tanggung Jawab Direksi a. Umum Rapat Direksi
» Meetings of the Board of Directors Prosedur Penetapan Remunerasi dan Fasilitas Lain Direksi
» Procedures for Determination of Remuneration and Other Facilities for BOD
» SeminarTrainingWorkshop Direksi bni ar 2010 th
» SeminarsTrainingsWorkshops of the Board of Directors
» Composition of the Audit Committee in 2010
» Independensi Anggota Komite Piagam Komite Audit Independence of Committee Members
» Criteria of the Audit Committee Member
» Tugas dan Tanggung Jawab Komite Audit Duties and Responsibilities of the Audit Committee
» Composition of Committee Members 2010
» Masa tugas Komite Pemantau Risiko
» Tenure of Risk Monitoring Committee Kriteria Anggota Komite Pemantau Risiko
» Membership Criteria Tugas dan Tanggung Jawab Komite Pemantau Risiko
» Duties and Responsibilities of the Risk Monitoring Committee
» Susunan Anggota Komite Remunerasi dan Nominasi Remuneration and Nomination Committee Charter
» Independensi Anggota Komite Remunerasi dan Nominasi Piagam Komite Remunerasi dan Nominasi
» Membership Criteria Committee Responsibilities and Scope of Work
» RCC Membership Structure consists of: Tugas dan Tanggung Jawab Komite
» Duties and Responsibilities of the Committee
» Susunan Anggota Komite Teknologi Tugas dan Tanggung Jawab Komite Teknologi
» Membership Structure Duties and Responsibilities of the Technology Committee
» Ruang Lingkup dan Jenis AuditKonsultasi Metodologi Audit Konsultasi
» Scope and Type of AuditConsultancy Audit Consultancy Methodology Realisasi Pelaksanaan Audit
» Struktur dan Kedudukan SPI Tugas dan Tanggung Jawab SPI IAU Structure and Position
» Duties and Responsibilities of IAU Wewenang SPI
» IAU Code of Conduct Kompetensi Persyaratan Auditor SPI
» Competence IAU Auditor Criteria Perlindungan Hukum kepada Pemimpin dan Auditor SPI
» Legal Protection for IAU Head and Auditor
» Komite Layanan Rencana Jangka Panjang Corporate Plan
» Rencana Jangka Menengah dan Pendek Business Plan
» Medium and Short-Term Business Plan
» gcgbni.co.id. serta PO BOX GCG BNI
» gcgbni.co.id. and PO BOX GCG BNI
» Rencana Strategis Bank = peringkat 2
» Bank Strategic Plan = second rank
» Pendirian Bank Establishment of the Bank
» Rekapitalisasi Recapitalization Struktur dan Manajemen Organizational and Management Structure
» Struktur dan Manajemen lanjutan Organizational and Management Structure
» Anak Perusahaan lanjutan Subsidiaries continued
» Basis of preparation of the consolidated financial statements
» Basis of preparation of the consolidated financial statements continued
» IKHTISAR KEBIJAKAN AKUNTANSI lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING
» Placements with other banks and Bank Surat-surat berharga
» Marketable securities and Government Bonds continued
» Instrumen keuangan derivatif Derivative financial instruments
» Pinjaman yang diberikan Loans
» Loans continued Sebelum 1 Januari 2010 lanjutan
» Loans continued Sebelum dan setelah 1 Januari 2010
» Aset tetap dan penyusutan Fixed assets and depreciation
» Fixed assets and depreciation continued
» Foreclosed collaterals continued Piutang pembiayaan konsumen Consumer financing receivables
» Consumer financing IKHTISAR KEBIJAKAN AKUNTANSI lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING
» Simpanan dari bank lain Deposits from other banks
» Fund borrowing continued Pendapatan bunga dan syariah, beban bunga dan bonus Interest and
» Perpajakan Taxation IKHTISAR KEBIJAKAN AKUNTANSI lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING
» KAS GIRO PADA BANK INDONESIA CURRENT ACCOUNTS WITH BANK INDONESIA
» GIRO PADA BANK INDONESIA lanjutan CURRENT ACCOUNTS WITH BANK INDONESIA
» Berdasarkan jenis dan mata uang lanjutan By type and currency continued
» Berdasarkan peringkat lanjutan By rating continued
» Informasi Other significant information relating to
» TAGIHAN DAN OBLIGASI PEMERINTAH GOVERNMENT BONDS
» OBLIGASI PEMERINTAH lanjutan GOVERNMENT BONDS continued
» OBLIGASI PEMERINTAH lanjutan GOVERNMENT BONDS continued PENYERTAAN SAHAM EQUITY INVESTMENTS
» PENYERTAAN SAHAM lanjutan EQUITY INVESTMENTS continued
» ASET TETAP lanjutan FIXED ASSETS continued ASET LAIN-LAIN - BERSIH OTHER ASSETS - NET
» ASET LAIN-LAIN - BERSIH lanjutan OTHER ASSETS - NET continued
» Berdasarkan jenis dan mata uang By type and currency
» Beban pajak lanjutan Tax expense continued
» Aset pajak tangguhan Deferred tax assets
» Surat ketetapan pajak Tax assessment letter
» CADANGAN UMUM DAN WAJIB GENERAL AND LEGAL RESERVES CADANGAN KHUSUS SPECIFIC RESERVES
» IMBALAN KERJA lanjutan EMPLOYEE BENEFITS continued
» KOMITMEN DAN KONTINJENSI lanjutan COMMITMENTS
» Bank guarantees Irrevocable letters of credit Irrevocable letters of credit
» INFORMASI SEGMEN USAHA lanjutan SEGMENT INFORMATION continued
» MANAJEMEN RISIKO lanjutan RISK MANAGEMENT continued
» MANAJEMEN RISIKO lanjutan RISK MANAGEMENT continued RISIKO KREDIT CREDIT RISK
» RISIKO KREDIT lanjutan CREDIT RISK continued
» RISIKO LIKUIDITAS LIQUIDITY RISK RISIKO LIKUIDITAS lanjutan LIQUIDITY RISK continued
» RISIKO LIKUIDITAS lanjutan LIQUIDITY RISK continued
» RISIKO PASAR lanjutan MARKET RISK continued
» RISIKO OPERASIONAL OPERATIONAL RISK
» NILAI WAJAR FAIR VALUE OF FINANCIAL ASSETS AND LIABILITIES continued
» AKTIVITAS FIDUCIARY lanjutan FIDUCIARY ACTIVITIES continued
» AKTIVITAS FIDUCIARY lanjutan FIDUCIARY ACTIVITIES continued HAL-HAL LAINNYA OTHER MATTERS
» HAL-HAL LAINNYA lanjutan OTHER MATTERS continued
» RENCANA BARANG MODAL CAPITAL EXPENDITURE COMMITMENTS KREDIT KELOLAAN CHANNELING LOANS
» PERNYATAAN STANDAR REVISED STATEMENTS
» PERNYATAAN STANDAR REVISED STATEMENTS REKLASIFIKASI LAPORAN
» INFORMASI KEUANGAN TAMBAHAN 53. SUPPLEMENTARY FINANCIAL INFORMATION TANGGUNG JAWAB
» MANAGEMENT’S RESPONSIBILITY ON THE CONSOLIDATED FINANCIAL STATEMENTS
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