application of Compliance Culture
tugas Dewan Komisaris dan Direksi. Sistem Komunikasi harus mampu memberikan informasi pada seluruh
pihak baik intern maupun ekstern, seperti otoritas pengawasan Bank, auditor ekstern, pemegang saham
dan nasabah Bank.
5. Kegiatan pemantauan dan tindakan koreksi
penyimpangan. Bank harus melakukan pemantauan secara terus menerus terhadap efektivitas keseluruhan
pelaksanaan pengendalian intern. Pemantauan terhadap risiko utama Bank harus diprioritaskan dan
berfungsi sebagai bagian dari kegiatan Bank sehari-hari termasuk evaluasi secara berkala, baik oleh satuan kerja
operasional maupun oleh SKAI Terintegrasi dan Anti Fraud.
Dalam upaya memantau dan melakukan tindakan koreksi penyimpangan, SKAI Terintegrasi dan Anti Fraud telah
melakukan kegiatan pemeriksaan operasional dan keuangan di kantor-kantor Bank yang meliputi Perkreditan, Dana Pihak
Ketiga DPK, Penerapan APU dan PPT dan Know Your Customer KYC, Teller dan Uang Tunai, Security, Service Excellence, Laporan
Keuangan, Gedung dan Inventaris, dan lain-lain.
KeGiaTan PenGenDaLian inTeRn
Sebagai bentuk penerapan pengendalian intern, Direksi Bank Victoria selaku top level management secara berkala
mengadakan rapat dengan Dewan Komisaris dan SKAI Terintegrasi dan Anti Fraud, yang diantaranya membahas
mengenai Laporan Hasil Pemeriksaan audit yang dilakukan oleh auditor internal. Dalam kesempatan tersebut
dimungkinkan bagi Direksi untuk melakukan kaji ulang review atas hasil pemeriksaan audit rutin maupun khusus.
Selain itu, sebagai bentuk kaji ulang atas kinerja operasional, SKAI Terintegrasi dan Anti Fraud juga rutin mengadakan
pertemuanrapat dengan Komite-komite di bawah Direksi seperti ALCO, Komite Manajemen Risiko dan Komite GCG
setiap bulannya, guna memastikan pengendalian intern telah berjalan pada level operasional.
Bank juga telah menerapkan pengendalian intern atas sistem informasi dan teknologi, dengan melaksanakan
veriikasi terhadap akurasi dan kelengkapan dari transaksi dan melaksanakan prosedur otorisasi sesuai dengan
ketentuan internal Bank. Hal tersebut dilakukan melalui kegiatan audit rutin pada Divisi Teknologi Sistem Informasi
TSI serta Divisi MNS. Sedangkan, pengendalian atas aset isik dilaksanakan untuk menjamin terselenggaranya
pengamanan isik terhadap aset yang dimiliki oleh Bank, dalam hal ini Bank Victoria rutin mengadakan audit tahunan
kepada Divisi
General Afair. Terkait dengan dokumentasi atas kegiatan pengendalian
intern, maka Bank Victoria telah melakukan formalisasi dan pendokumentasian atas seluruh kebijakan, prosedur, sistem
dan standar akuntansi serta proses audit dengan memadai. Beberapa bentuk pendokumentasi tersebut diantaranya
adalah penerbitan SK Direksi No. 015SK-DIR0714 tanggal 14 Juli tentang Kebijakan dan
Prosedur Corporate Afair dan SE Direksi No. 005SE-DIR1115 tanggal 27 November 2015
tentang Sistem File Kredit. Selain itu, Bank juga melakukan pemutakhiran secara berkala terhadap kebijakan maupun
the duties of the Board of Commissioners and the Board of Directors. The Communication System must be able
to provide information to all parties, whether internal or external, such as Bank monitoring authorities, external
auditors, and Bank shareholders and customers.
5. Fraud Monitoring and Correction Activities: The Bank must constantly monitor the efectiveness of the entire
execution of internal control. Monitoring of the Bank’s main risk must be prioritized. It functions as part of the
Bank’s daily activities, including regular evaluation, by Operational Task Force or by the IAWUIntegrated and
Anti Fraud.
In the efort to monitor and correct frauds, the IAWU Integrated and Anti Fraud has executed operational and
inancial audit in the Bank’s oices, including Credit, Third- party Funds, Implementation of APU and PPT dan Know Your
Customer KYC, Teller and Cash, Security, Service Excellence, Financial Report, Building and Inventory, and others.
inTeRnaL ConTRoL aCTiviTies
As part of the implementation of internal controls, the Board of Directors of Bank Victoria as the top-level management
regularly holds meetings with the Board of Commissioners and the IAWUIntegrated and Anti Fraud, which among
others discussed the Audit Reports conducted by the internal auditor. In this meeting, the Board of Directors
has the chance to conduct review on the results of regular audits and special examinations. In addition, as a form of
review of operational performance, the IAWUIntegrated and Anti Fraud also regularly hold meetings with the
Committees under the Board of Directors such as ALCO, Risk Management Committee and Corporate Governance
Committee each month, to ensure that internal controls have been executed at the operational level.
The Bank has also implemented internal control over technology and information systems, carried out veriication
of the accuracy and completeness of the transaction and executed the authorization procedures in accordance with
the Bank’s internal regulations. These were done through regular audits of the Information Systems Technology TSI
Division and the Division of MNS. Meanwhile, control over physical assets was done for ensuring the physical security
of Bank’s assets, in this case Bank Victoria routinely conduct annual audits on the General Afairs Division.
Related to the documentation of internal control activities, Bank Victoria has done formalization and documentation of
all policies, procedures, systems and accounting standards as well as the audit process adequately. Some of them is
in the form the issuance of Board of Directors’ Decision Letter SK No. 015SK-DIR0714 dated July 14 on Corporate
Afairs Policies and Procedures and the Board of Directors’ Decision Letter No. 005SE-DIR1115 dated 27 November
2015 on the Credit File System. In addition, the Bank also conducted periodic updates on their policy and SOP, so it
SOP yang dimiliki, sehingga dapat mengakomodir kebutuhan dan menggambarkan kebutuhan Bank secara
aktual. Pemutakhiran terkait kebijakan maupun SOP selalu diinformasikan kepada pejabat dan pegawai Bank.
Guna tercapainya sistem pengendalian intern yang efektif, maka Bank menerapkan prinsip pemisahan fungsi, yang
bertujuan agar setiap orang dalam jabatannya tidak memiliki peluang untuk melakukan kesalahan atau penyimpangan
dalam pelaksanaan tugasnya di setiap level organisasi. Penerapan pemisahan fungsi tersebut, salah satunya
terwujud dalam SK Direksi No. 004SK-DIR0713 tentang Pendelegasian Wewenang Pengeluaran Biaya PT Bank
Victoria International Tbk tanggal 11 Juli 2013.
evaLUasi sisTeM PenGenDaLian inTeRn
Bank Victoria senantiasa melakukan evaluasi atas pelaksanaan sistem pengendalian intern di Bank dan
memberikan usulan perbaikan dalam mencapai peningkatan yang berkelanjutan dari proses lini yang ada. Segala sesuatu
terkait dengan permasalahan kecukupan pengendalian intern telah dilaporkan kepada Direksi. Langkah-langkah
tindak lanjut telah dilakukan untuk meminimalkan risiko. Laporan juga disampaikan kepada Dewan Komisaris melalui
Komite Audit yang telah dibentuk.
Adapun evaluasi atas sistem pengendalian Intern Bank, dilaksanakan setiap 3 tiga tahun sekali. Berdasarkan hasil
evaluasi yang dilakukan oleh Kantor Akuntan Publik Sudin dan Rekan pada Maret 2014, Laporan Hasil Pemeriksaan
dan Audit SKAI Bank Victoria dinyatakan telah sesuai dengan Standar Pelaksanaan Fungsi Audit Intern Bank SPFAIB.
KesesUaian DenGan INTERNAL CONTROL INTEGRATED FRAMEWORK
Sistem pengendalian intern Bank telah sesuai dengan Internal Control Integrated Framework yang dikembangkan
oleh The Committee of Sponsoring Organization of the Treadway Commission COSO di tahun 2013. Tujuan pengendalian
intern menurut COSO meliputi tujuan operasional, tujuan pelaporan dan tujuan kepatuhan. Hal ini sesuai dengan
tujuan sistem pengendalian intern Bank yang telah diuraikan di atas.
Tujuan operasional berkaitan dengan efektivitas eisiensi operasi. Tujuan pelaporan berkaitan dengan kepentingan
pelaporan keuangan yang memenuhi kriteria andal, tepat waktu, transparan dan persyaratan lain yang ditetapkan
oleh regulator maupun Bank. Sedangkan tujuan kepatuhan berkaitan dengan kepatuhan Bank terhadap hukum dan
peraturan perundang-undangan.
Menurut COSO, unsur-unsur pengendalian intern meliputi komponen-komponen sebagai berikut.
1. Lingkungan pengendalian; 2. Penilaian risiko;
3. Kegiatan pengendalian; 4. Informasi dan Komunikasi;
5. Kegiatan pemonitoran. can accommodate the needs and describe the actual needs
of the Bank. Updates related to the policies and SOPs are always informed to the Bank’s management and employees.
In order to achieve an efective internal control system, the Bank applies the principle of separation of functions,
which aims to make everyone in the oice does not have the opportunity to make mistakes or irregularities in the
execution of his duty at every level of the organization. Application of the separation of these functions, one of
which materialized in SK Directors No. 004 SK-DIR 0713 on the Delegation of Authority Expenditures PT Bank Victoria
International Tbk dated July 11, 2013.
evaLUaTion oF THe inTeRnaL ConTRoL sYsTeM
Bank Victoria constantly evaluates the implementation of the internal control system at the Bank, as well as giving
suggestions for improvement in order to achieve continuous improvement of existing line processes. Everything that is
related to the issue of the internal control suiciency has been reported to the Board of Directors. Follow-up actions
have also been taken to minimize risk. Reports have also been submitted to the Board of Commissioners through the
established Audit Committee.
The evaluation on the Bank’s Internal Control System conducted once in every 3 three years. According to the
results of evaluation made by the Public Accounting Firm of Sudin and Partners in March 2014, the IAWU Report and
Audit Results on Bank Victoria is already compliant with the Standard for the Execution of the Bank’s Internal Audit
Function.
THe aLiGnMenT WiTH inTeRnaL ConTRoL inTeGRaTeD FRaMeWoRK
The Bank’s internal control system is in accordance with the Internal Control Integrated Framework developed by the
Committee of Sponsoring Organizations of the Treadway Commission COSO in 2013. The purpose of internal control
in accordance with COSO include operational objectives, the purpose of reporting and compliance purposes. This is
consistent with the objectives of the Bank’s internal control system described above.
Operational objectives related to the efectiveness of the operation eiciency. Reporting purposes related to the
purpose of inancial reporting that meets the following criterias of reliable, timely, transparent and other
requirements set by the regulator and the Bank. While the purpose of compliance related to the Bank’s compliance
with laws and regulations.
According to COSO, the elements of internal control include the following components:
1. The control environment; 2. Assessment of risk;
3. Control activities; 4. Information and Communication;
5. Monitoring activities.