AUDIT COMMITTEE AR BANK ARTHA GRAHA 2014 150604

PT BANK ARTHA GRAHA INTERNASIONAL Tbk | LAPORAN TAHUNAN 2014 208 Komite-komite yang Bertanggung Jawab kepada Dewan Komisaris Bank Artha Graha Internasional membentuk komite- komite penunjang Dewan Komisaris, yaitu Komite Audit, Komite Pemantau Risiko, Komite Remunerasi dan Nominasi sesuai dengan Peraturan Bank Indonesia, Peraturan yang sekarang menjadi OJK serta peraturan- peraturan terkait lainnya. Komite-komite tersebut bertanggung jawab kepada Dewan Komisaris dalam fungsinya membantu pelaksanaan tugas dan tanggung jawab Dewan Komisaris dengan mengacu kepada Pedoman dan Tata Tertib Kerja yang telah disusun untuk masing-masing komite. Pedoman dan Tata Tertib Kerja komite-komite yang ada di bawah Dewan Komisaris Perseroan ini disusun berdasarkan Peraturan Bank Indonesia Nomor 84 PBI2006 tentang Pelaksanaan Good Corporate Governance Bagi Bank Umum, Peraturan Bank Indonesia Nomor 814PBI2006 tentang Perubahan Atas Peraturan Bank Indonesia Nomor 84PBl2006 tentang Pelaksanaan Good Corporate Governance Bagi Bank Umum, dan Surat Edaran Bank Indonesia Nomor 9 12 DPNP perihal Pelaksanaan Good Corporate Governance Bagi B ank Umum. Komite-komite tersebut secara rutin menyelenggarakan rapat untuk membahas hal-hal yang relevan dengan tanggung jawab komite yang bersangkutan. Berikut paparan masing-masing komite-komite di bawah Dewan Komisaris.

1. KOMITE AUDIT

Komite Audit bertugas melakukan pemantauan dan evaluasi atas perencanaan dan pelaksanaan audit. Juga melakukan pemantauan atas tindak lanjut hasil audit dalam rangka menilai kecukupan pengendalian internal termasuk kecukupan proses pelaporan keuangan. Pembentukan Komite Audit juga dilakukan dalam rangka memenuhi ketentuan Bank Indonesia dan OJK. Committees Responsible to the Board of Commissioners Bank Artha Graha Internasional establishes committees to support the implementation of duties and responsibilities of the Board of Commissioners, i.e. Audit Committee, Risk Monitoring Committee, and Remuneration and Nomination Committee, pursuant to regulations of Bank Indonesia, Capital Market and Financial Institutions Supervisory Agency now Authority of Financial Services and other related regulations. The Committees are responsible to the Board of Commissioners in their function to assist the implementation of the duties and responsibilities of the Board of Commissioners in reference to the Guidelines and Work Procedures that have been prepared for the respective committee. Guidelines and Work Procedures of committees under the Board of Commissioners has been based on Bank Indonesia Regulation No. 84PBI2006 on the Implementation of Good Corporate Governance for commercial bank, Bank Indonesia Regulation No. 814PBI2006 on Amendment of Bank Indonesia Regulation No. 84CIB2006 on the Implementation of Good Corporate Governance for Commercial banks and Bank Indonesia circular Letter No. 912DPNP on the implementation of Good Corporate Governance for commercial banks. The committees hold meetings on regular basis to discuss matters related to the responsibility of the respective committee. The followings are the respective committees under the Board of Commissioners.

1. AUDIT COMMITTEE

Audit Committee is the committee established by the Board of Commissioners to assist the Board in supervising the implementation of function of the Board of Directors for the management of the Company by virtue of good corporate governance. Audit Committee is also established in order to comply with the regulations of Bank Indonesia, Bapepam and FSA. Tata Kelola Perusahaan Good Corporate Governance 2014 ANNUAL REPORT | PT BANK ARTHA GRAHA INTERNASIONAL Tbk 209 Susunan Komite Audit Susunan Komite Audit Bank Artha Graha Internasional 2014 adalah sebagai berikut: Nama Name Jabatan Position Dasar Hukum Penunjukkan Legal Basis of Appointment Keahlian Skill Kualifi kasi Riwayat Pendidikan Education History Qualifi cation Edijanto Ketua Komisaris Independen Head Independent Commissioner SK-MTSDM969DVI13 Akuntansi Accounting Bachelor of Science dari University of Maryland dan Master of Science dari American University Bachelor of Science from University of Maryland and Master of Science from American University Profi l telah tertera pada pembahasan profi l Dewan Komisaris The profi le has been stated in Board of Commissioners profi le section Andry Siantar Anggota Komisaris Independen Member Independent Commissioner SK-MTSDM969EVI13 Hukum Legal Sarjana Hukum dari Universitas Tirtayasa Bachelor of Law from Tirtayasa University Profi l telah tertera pada pembahasan profi l Dewan Komisaris The profi le has been stated in Board of Commissioners profi le section Inge Suryani Purwita Anggota Pihak Independen Member Independent Party SK-MTSDM1247C VIII13 Akuntansi Accounting Sarjana Ekonomi Jurusan Akuntansi dari Universitas Trisakti. Bachelor of Economics, Accounting Major from Trisakti University Warga negara Indonesia, 55 tahun, lahir pada 1959. Indonesian citizen, 55 years old, born in 1959 Pengalaman berkarir: Career experience: - Menjabat sebagai anggota Komite Audit sejak Juni 2012; Served as member of Audit Committee since June 2012 - Komisaris Independen 2008-2012; Independent Commissioner 2008 - 2012 - Komisaris PT Bank Artha Graha 2005; Commissioner at PT Bank Artha Graha 2005 - Direktur Consumer Banking di PT Bank Artha Graha 1999; Consumer Banking Director at PT Bank Artha Graha 1999; - Menjabat sebagai Direktur Marketing SDM di Bank Arta Pratama 1988; Marketing HR Director at Bank Arta Pratama 1988; - Karir perbankan beliau berawal di Bank Internasional Indonesia dengan berbagai jabatan dipercayakan selama karirnya; She began her career at Bank Internasional Indonesia by serving in numerous position; - Akuntan sebuah perusahaan tekstil dan distribusi. Served as Accountant of textile and distribution company. Composition of Audit Committee Composition of Audit Committee of Bank Artha Graha Internasional in 2014 is as follows: Tata Kelola Perusahaan Good Corporate Governance PT BANK ARTHA GRAHA INTERNASIONAL Tbk | LAPORAN TAHUNAN 2014 210 Nama Name Jabatan Position Dasar Hukum Penunjukkan Legal Basis of Appointment Keahlian Skill Kualifi kasi Riwayat Pendidikan Education History Qualifi cation Bambang Handoyo Anggota Pihak Independen Member Independent Party SK-MTSDM969FVI13 - Ekonomi, Akuntansi Economy, Accounting; - Audit Audit - Sarjana Ekonomi dari Fakultas Ekonomi Pembangunan, Universitas Indonesia Economy, Accounting; Audit Bachelor of Economics from Development Economics Faculty, University of Indonesia - Master di bidang Ekonomi dari Northwestern University, Departement of Economics Kellogg Graduate school of Management, United States Master of Economics from Northwestern University, Department of Economics Kellogg Graduate School of Management, United States Warga negara Indonesia, 56 tahun, lahir pada 1958 Indonesian citizen, 56 years old, born in 1958 Beliau memiliki pengalaman berkarir, antara lain: - The CEO of Directorate Grafi ka PT Gudang Garam Tbk 2010-2012; CEO of Directorate Grafi ka PT Gudang Garam Tbk 2010 - 2012; - Excecutive Director Chief Financial Offi cer PT Polychem Indonesia Tbk 2006-2010; Excecutive Director Chief Financial Offi cer of PT Polychem Indonesia Tbk 2006-2010; - Non-Executive Director Independent Commissioner PT Mitra Adi Perkasa Tbk 2004-2006 ; Non-Executive Director Independent Commissioner at PT Mitra Adi Perkasa tbk 2004 - 2006; - Executive Director PT Bukit Baiduri Energy 2005-2006; Executive Director at PT Bukit Baiduri Energy 2005 - 2006 - Sebagai CEO and President 1999-2002 serta Chairman 2004-2006 pada PT Omedata Electronics; CEO and President 1999 - 2002 and Chairman 2004 - 2006 at PT Omedata Electronics; - Executive Director and Chief Financial Offi cer Gul Technologies Singapore, Ltd 2000-2002 ; Executive Director and Chief Financial Offi cer at Gul Technologies Singapore, Ltd 2000 - 2002; - Regional Manager PT Bank Dagang Nasional Indonesia 1994-1999; Regional Manager at PT Bank Dagang Nasional Indonesia 1994 - 1999; - Head of Corporate Credit Bureau – Head Offi ce 1991-1999 dan Head of Credit Department – Ops. Head Offi ce PT Bank Central Asia 1990-1991; dan Head of Corporate Credit Bureau - Head Offi ce 1991 - 1999 and Head of Credit Department - Ops. Head Offi ce at PT Bank Central Asia 1990 - 1991; and - Dosen dan Peneliti Universitas Indonesia 1981-1991 Lecturer and Researcher at University of Indonesia 1981 - 1991 Tata Kelola Perusahaan Good Corporate Governance 2014 ANNUAL REPORT | PT BANK ARTHA GRAHA INTERNASIONAL Tbk 211 Nama Name Jabatan Position Dasar Hukum Penunjukkan Legal Basis of Appointment Keahlian Skill Kualifi kasi Riwayat Pendidikan Education History Qualifi cation Bimmy Indrawan Tjahya Anggota member SK-MTSDM969HVI13 - Manajemen Management - Auditing Auditing - Sarjana dengan jurusan General and Personnel Management dari Universitas Katolik Atmajaya 1984, Jakarta Bachelor of General and Personnel Management from Atmajaya Catholic University 1984, Jakarta - Gelar Master International Business Administration dari West Coast University, USA 1995. Master of International Business Administration from West Coast University, USA 1995. Warga negara Indonesia, 59 tahun, lahir pada 16 Maret 1955. Indonesian citizen, 59 years old, born on March 16, 1955 Pengalaman karir beliau, meliputi: His career experience includes: - Marketing Director PT Danayasa Arthatama Tbk 2011-2013; Marketing Director PT Danayasa Arthatama Tbk 2011 - 2013 - Corporate Secretary PT Jakarta International Hotels and Development Tbk sejak 2008; Corporate Secretary at PT Jakarta International Hotels and Development Tbk since 2008; - Senior Finance Manager PT Jakarta International Hotels and Development Tbk 1998-2008; Senior Finance Manager at PT Jakarta International Hotels and Development Tbk 1998 - 2008 - President Director PT Danatel 1998-2009. President Director at PT Danatel 1998 - 2009 Januar Budiman Anggota member SK-MTSDM969GVI13 - Akuntansi Accounting - Auditing Auditing Meraih gelar D-4 dengan jurusan Accounting dari Sekolah Tinggi Akuntansi Negara STAN, Jakarta 1992 Received D-4 degree in Accounting from State Accounting School STAN, Jakarta 1992 Warga negara Indonesia, 50 tahun, lahir di Jakarta, 13 Januari 1964. Indonesian citizen, age 50, born in Jakarta, January 13, 1964. Pengalaman berkarir beliau, meliputi His career experience includes: - Deputy Internal Audit, PT Jakarta Int’l Hotels Dev. Tbk 2000-sekarang; Deputy Internal Audit, PT Jakarta Intl Hotels Dev. Tbk 2000-now - Staff Internal Audit, PT Jakarta Int’l Hotels Dev. Tbk 1998-2000; Staff Internal Audit, PT Jakarta Intl Hotels Dev. Tbk 1998-2000 - Internal Auditor Staff , PT Satelindo 1997-1998; Internal Auditor Staff , PT Satelindo 1997-1998 - Auditor Staff BPKP, Departemen Keuangan 1993 - 1997 ; Auditor Staff BPKP, Financial Department 1993-1997 - Auditor Staff , KAP Soejatna Rekan 1993; Auditor Staff KAP Soejatna Partner 1993 - Auditor Staff , PT Kurnia Harapan Raya Mirabella Cosmetic 1992; dan Auditor Staff , PT Kurnia Harapan Raya Mirabella Cosmetic 1992; and - Auditor Staff BPKP , Departemen Keuangan 1986-1989. Auditor Staff BPKP, Finance Department 1986-1989 Independensi Anggota Komite Audit Anggota Komite Audit terdiri dari Komisaris Independen, Pihak Independen, serta pihak lainnya. Pemenuhan persyaratan keanggotaan Komite Audit telah memenuhi ketentuan Bank Indonesia dan Otoritas Jasa Keuangan. Independency of Audit Committee Member of Audit Committee consists of Independent Commissioner, Independent Parties, as well as other parties, Fulfi llment of Audit Committees membership requirements has met the regulation of Bank Indonesia and Financial Services Authority. Tata Kelola Perusahaan Good Corporate Governance PT BANK ARTHA GRAHA INTERNASIONAL Tbk | LAPORAN TAHUNAN 2014 212 Tugas dan Tanggung Jawab Berdasarkan Piagam Komite Audit, Komite Audit memiliki tugas 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. Selain itu, Komite Audit memberikan pendapat profesional yang independen kepada Dewan Komisaris terhadap laporan atau hal-hal yang disampaikan oleh Direksi kepada Dewan Komisaris dan Komite Audit serta mengidentifi kasi hal-hal yang memerlukan perhatian Dewan Komisaris. Komite Audit bertanggungjawab kepada Dewan Komisaris atas pelaksanaan tugas yang telah ditentukan dan melaporkan kepada Dewan Komisaris secara periodik atau insidentil apabila terdapat hal-hal penting yang dapat mengganggu jalannya Perseroan. Dalam rangka melaksanakan tugas, Komite Audit bertanggung jawab melakukan pemantauan dan evaluasi antara lain terhadap: a. Pelaksanaan tugas Satuan Kerja Audit Intern; b. Kesesuaian pelaksanaan audit oleh Kantor Akuntan Publik dengan standar audit yang berlaku; c. Kesesuaian laporan keuangan dengan standar akuntansi yang berlaku. Laporan Tugas Komite Audit 2014 Dalam membantu Dewan Komisaris khususnya dalam upaya penerapan GCG, Komite Audit telah melaksanakan kegiatan selama tahun 2014 yang dapat dirangkum sebagai berikut: 1. Pemantauan dan pengawasan terhadap Informasi Laporan Keuangan dan Laporan Keuangan Publikasi, kinerja Satuan Pengawas Intern, Laporan Akuntan Publik dan Pemantauan pengkinian sistem dan prosedur Perseroan selaras dengan proses penggantian core banking. 2. Pokok-pokok kegiatan Komite Audit, atas penyelengaraan rapat rutin bulanan dari Januari 2014 sampai dengan Desember 2014 telah dilaksanakan pembahasan dengan pihak-pihak terkait. Duties and Responsibilities Based on Audit Committee Charter, Audit Committee has the duty to perform supervision and evaluation on plan and implementation of audit as well as monitoring on follow-up of audit result in order to assess the adequacy of internal control including adequacy of fi nancial reporting process. In addition, Audit Committee provided independent professional opinion to the Board of Commissioners on reports or matters which are submitted by Board of Directors to Board of Commissioners and Audit Committee as well as to identify on matters that needs the attention of Board of Commissioners. Audit Committee is responsible to the Board of Commissioners on the implementation of duties which has been set and report to the Board of Commissioners periodically or incidentally if there are any important matters which may disturb the Companys operations. In order to implement the duties, Audit Committee is responsible to perform supervision and evaluation among others to: a. Implementation of Internal Audit Units duties b. Suitability of audit implementation by Public Accountant Firm with applicable audit standard c. Suitability of fi nancial statement with applicable accounting standard Report of Audit Committees Duties 2014 In order to assist the Board of Commissioners especially in the implementation of GCG implementation, Audit Committee has implemented the following activities during 2014 1. Monitoring and supervision on information of Financial Statement and Publication Financial Statement, performance of Internal Monitoring Unit, Public Accountants Report and Monitoring of system update and Companys procedure in harmony with core banking replacement process 2. Main activity of Audit Committee, on the implementation of monthly regular meetings from January 2014 to December 2014 discussions have been implemented with related parties. Tata Kelola Perusahaan Good Corporate Governance 2014 ANNUAL REPORT | PT BANK ARTHA GRAHA INTERNASIONAL Tbk 213 3. Report of Audit Committees membership with the composition of one Committee Chairman and 5 fi ve Committee member with tenure which will end on June 25, 2016. 4. Recommendation, advices and inputs that has been presented to the Board of Commissioners in a written letter and has been responded by Board of Commissioners by submitting it to Board of Directors to be followed up. 2014 Audit Committee Meeting Throughout 2014, Audit Committee has organized 13 thirteen meetings. Attendance of each member in Audit Committee meeting is as follows: Important agendas that are discussed in the meetings of Audit Committee throughout 2014 includes: 3. Laporan keanggotaan Komite Audit dengan susunan seorang Ketua Komite dan 5 lima anggota Komite dengan masa jabatan berakhir pada 25 Juni 2016. 4. Rekomendasi, saran dan masukan yang telah disampaikan kepada Dewan Komisaris dalam surat tertulis dan telah direspon oleh Dewan Komisaris dengan menyampaikan kepada Direksi untuk dilakukan tindak lanjut perbaikan. Rapat Komite Audit 2014 Sepanjang 2014, Komite Audit telah menyelenggarakan 13 tiga belas rapat. Kehadiran masing-masing anggota dalam rapat Komite Audit adalah sebagai berikut: Nama Name Jabatan Position Jumlah Rapat Total Meetings Kehadiran dalam rapat Attendance in meeting Edijanto Ketua Komite Audit Chairman of Audit Committee 13 13 100 Andry Siantar Anggota Member 13 13 100 Inge Suryani Purwita Anggota Member 13 10 77 Bimmy Indrawan Tjahya Anggota Member 13 12 92,3 Bambang Handoyo Anggota Member 13 13 100 Januar Budiman Anggota Member 13 11 84,6 Agenda penting yang dibahas dalam rapat-rapat Komite Audit selama tahun 2014, meliputi: Tanggal Date Agenda Utama 22 Januari 2014 January 22, 2014 • Rencana Kerja Komite Audit 2014. 2014 Audit Committee Work Plan • Pembahasan Program kerja SKAI, Kontrol dan Kepatuhan. Discussion of SKAI Work program, control and compliance 12 Februari 2014 February 12, 2014 • Pembahasan Program dan Sasaran Kerja SKAI, Divisi Kontrol dan Divisi Kepatuhan 2014. Discussion on Program and Work Target of SKAI, Control Division and Compliance Division 2014 20 Maret 2014 March 20, 2014 • Self Assessment penilaian sendiri atas. pelaksanaan Good Corporate Governance GCG. Self Assessment on the implementation of Good Corporate Governance GCG • Pembahasan Kinerja SKAI, Kepatuhan, Divisi Kontrol. Discussion of SKAI performance, Compliance, and Control Division • Penelaahan Informasi Laporan Publikasi per 31 Desember 2013. Review on the information of Publication Report per December 31, 2013 15 April 2014 April 15, 2014 • Evaluasi SOP Internal Perseroan terkait pengkinian Follow up on examination result of SKAI, control and Compliance • Pembahasan Laporan hasil pemeriksaan Kantor Akuntan Publik KAP. Follow up on management Letter of Examination Result of Public Accountant Firm • Pembahasan Laporan hasil pemeriksaan BI yang perlu ditindak lanjuti. Follow up on the settlement of internal system and procedure Tata Kelola Perusahaan Good Corporate Governance PT BANK ARTHA GRAHA INTERNASIONAL Tbk | LAPORAN TAHUNAN 2014 214 Tanggal Date Agenda Utama 21 Mei 2014 May 21, 2014 • Tindak lanjut hasil pemeriksaan SKAI, Kontrol dan Kepatuhan. Follow up on examination result of SKAI, control and Compliance • Tindak lanjut Management Letter hasil .Pemeriksaan Kantor Akuntan Publik KAP. Follow up on management Letter of Examination Result of Public Accountant Firm • Follow up atas penyelesaian sistem dan prosedur internal. Follow up on the settlement of internal system and procedure 17 Juni 2014 June 17, 2014 • Tindak lanjut hasil pemeriksaan SKAI, Kontrol dan Kepatuhan. Follow up on examination result from SKAI, Control and Compliance • Follow up atas penyelesaian sistem dan prosedur internal. Follow up on the settlement of internal system and procedure. 21 Juli 2014 July 21, 2014 • Laporan Publikasi Bulan Juni 2014 oleh Fincon. Publication Report, June 2014 by Fincon • Tindak lanjut hasil pemeriksaan SKAI, Kontrol dan Kepatuhan. Follow-up on the examination result from SKAI, Control, and Compliance 19 Agustus 2014 August 19, 2014 • Laporan Semester I tahun 2014 SKAI dan Kepatuhan. Report of Semester I year 2014 by SKAI and Compliance • Laporan tindak lanjut hasil pemeriksaan Divisi Kontrol. Follow up report from examination result by Control Division 16 September 2014 September 16, 2014 • Pembahasan hasil pemeriksaan termasuk temuan berulang dan perhatian atas tindak lanjut temuan. Discussion on examination result including recurrent fi ndings and attention on follow-up of fi ndings • Pemantauan progress action plan komitmen Bank Artha Graha Internasional kepada OJK hasil pemeriksaan tahun 2014. Monitoring of progress action plan commitment of Bank Artha Graha Internasional to the OJK over the examination result of 2014 14 Oktober 2014 October 14, 2014 • Pokok-pokok temuan hasil pemeriksaan Satuan Pengawas Internal SPI. Main fi ndings of examination result from Internal Monitoring Unit SPI • Paparan Laporan Publikasi bulan September 2014. Exposure of Publication Report - September 2014 20 Oktober 2014 October 20, 2014 • Penelaahan Laporan Neraca Publikasi posisi per 30 September 2014. Review on the Report of Publication Sheet Balance position per September 30, 2014 • Penelaahan Kantor Akuntan Publik yang akan memeriksa buku Perseroan tahun buku 2014. Review on Public Accountant Firm that will examine the Companys book fi scal year 2014 18 November 2014 November 18, 2014 • Action plan penyelesaian atas pokok-pokok temuan Satuan Pengawas Internal SPI. Action plan of settlement on main fi ndings of Internal Monitoring Unit 16 Desember 2014 December 16, 2014 • Pembahasan Hasil Review KAP atas kinerja SKAI. Discussion of KAP review result on SKAI fi ndings • Progress Task Force Business Process Reengineering BPR. Progress task Force Business Process Reengineering BPR • Laporan Hasil Monitoring Satuan Pengawas Internal SPI. Report on the monitoring result of Internal Monitoring Unit • Laporan Tahunan Komite Audit Tahun 2014 dan Rencana Kerja Komite Audit Tahun 2015. Annual Report of Audit Committee 2014 and Work Plan of Audit Committee year 2015 Rekomendasi Berikut beberapa hasil rekomendasi Komite Audit kepada Perseroan maupun secara spesifi k kepada SKAI, Divisi Kontrol dan Divisi Kepatuhan Bank Artha Graha Internasional, antara lain: 1. SKAI dan Divisi Kontrol perlu bersinergi dalam melakukan pengawasan ke Cabang serta menindaklanjuti temuan-temuan yang ada sehingga tidak perlu ada temuan yang berisiko tinggi. 2. Pengkinian prosedur-prosedur internal harus dilakukan, karena dengan adanya sistem dan prosedur yang baik dan terkini dapat meminimalisir terjadinya fraud dan didalam menjalankan aktivitas selalu berpedoman kepada ketentuan-ketentuan yang telah ditetapkan. Recommendation Here are several recommendations of Audit COmmittee to the Company or specifi cally to SKAI, Control Division and Compliance Division of Bank Artha Graha Internasional, among others: 1. SKAI and Control Division have to be in synergy in conducting supervision to Branches as well as to follow up on existing fi ndings so that there is no need for high-risk fi ndings 2. Update of internal procedures must be carried out, due to the existence of good and updated system and procedure may minimalize fraud and in running its activity always guided to the provisions that has been set. Tata Kelola Perusahaan Good Corporate Governance 2014 ANNUAL REPORT | PT BANK ARTHA GRAHA INTERNASIONAL Tbk 215 3. Temuan Kantor Akuntan Publik KAP yang tertuang dalam Management Letter untuk segera menindaklanjuti. 4. Pemantauan terhadap debitur yang direstrukturisasi untuk dimonitoring secara kontinu baik untuk kinerja maupun kondisi keuangan debitur, sehingga kualitas kredit menjadi lebih baik. 5. Komite meminta kepada Divisi Kontrol untuk melakukan monitoring terhadap kredit yang telah jatuh tempo, minimal 1 satu bulan sebelumnya dan meminta Cabang untuk tanggung jawab secara berjenjang terkait penyelesaian kredit yang telah jatuh tempo. 6. Perubahan atas suku bunga harus dimonitoring untuk segera dilakukan perubahan, hal ini menjadi perhatian karena berdampak kepada pendapatan Bank. 7. Perlunya peningkatan sumber daya yang kuat dan berkualitas dalam mendukung terlaksananya aktivitas sehingga kedepannya tidak terjadi temuan- temuan dan para-user telah memiliki pegangan didalam melakukan tugasnya. 8. Mempersiapkan sistem prosedur Internal yang disesuaikan dengan Core Banking terbaru T24. Pedoman dan Tata Tertib Kerja Komite Audit Komite Audit memiliki Pedoman dan Tata Tertib Kerja yang diatur dalam Pedoman Kebijakan Perusahaan Nomor 0003.01.1 tanggal 22 April 2010. Pedoman tersebut mengatur hal-hal yang terkait dengan pelaksanaan tugas dan kewajiban serta etika anggota Komite Audit. Pedoman dan Tata Tertib Kerja Komite Audit disusun berdasarkan peraturan yang berlaku di Indonesia dan akan ditinjau ulang secara berkala. Pernyataan Komite Audit Atas Efektivitas Sistem Pengendalian Internal Sistem Pengendalian Internal Bank Artha Graha Internasional dinilai telah berjalan efektif dan memadai tercermin dari efektivitas pelaksanaan fungsi-fungsi pengendalian internal, antara lain fungsi audit internal, manajemen risiko, kepatuhan, fi nansial dan operasional kontrol. 3. Findings of Public Accountant Firm KAP which is stated in the Management Letter to follow-up immediately. 4. Monitoring on debtor which is restructured to be monitored continuously both for performance and debtors fi nancial condition. so that the quality of credit became better 5. The committee requested the Control Division to perform monitoring on credit which has matured. at least 1 one month before and request the Branch for its responsibility in stages related to credit settlement which has matured 6. Changes of interest rate has to be monitored to be changed immediately, this became the attention because it will aff ect the banks revenue 7. The need of strong and quality resource improvement in order to support the implementation of activities so that in the future there is no fi ndings and the users has possessed their own guidance in performing duties. 8. Prepare the internal procedure system which is adjusted with the latest Core banking T24 Guideline and Work Rules of Audit Committee The Audit Committee has a Guideline and Work Rules set out in the Corporate Policy Manual Number 0003.01.1 April 22, 2010. The guideline regulates issues related to the duties and obligations and ethics member Audit Committee. Guidelines and Rules Committee Audit is based on regulations in Indonesia and will be reviewed periodically. On the statement of the Audit Committee Eff ectiveness System Internal Control The Internal Control System of Bank Artha Graha Internasional has been eff ective and adequate as refl ected in the eff ectiveness of the implementation of functions internal control, internal audit function, among others, risk management, compliance, fi nancial and operational control. Tata Kelola Perusahaan Good Corporate Governance PT BANK ARTHA GRAHA INTERNASIONAL Tbk | LAPORAN TAHUNAN 2014 216 Selain itu, pelaksanaan tugas Komite Audit Perseroan mengacu kepada Keputusan Ketua Bapepam Nomor Kep-29PM2004 tanggal 24 September 2004, Peraturan Nomor IX.1.5 tentang Pembentukan dan Pedoman Pelaksanaan Kerja Komite Audit, serta keputusan Direksi PT Bursa Efek Jakarta Nomor Kep305BEJ07- 2004 tanggal 19 Juli 2004 tentang Penyelenggaraan Pengelolaan Perusahaan Good Corporate Governance Perusahaan Tercatat, Piagam Komite Audit Audit Committee Charter Perseroan.

2. KOMITE PEMANTAU RISIKO