Penerapan fungsi audit intern = peringkat 2 Implementation of the compliance function = second rank

BNI฀•฀2010฀Annual฀Report BNI฀•฀Laporan฀Tahunan฀2010 276 BNI฀•฀2010฀Annual฀Report BNI฀•฀Laporan฀Tahunan฀2010

5. Penerapan fungsi kepatuhan = peringkat 2

a. Kepatuhan bank tergolong baik. Beberapa ketentuan prudential, seperti Capital Adequacy Ratio CAR, Giro Wajib Mimimun GWM, Batas Maksimum Pemberian Kredit BMPK, Net Open Position NOP, Non Performing Loan NPL, dan Penyisihan Kualitas Aktiva pada umumnya telah dipenuhi. Terhadap ketentuan yang bersifat administratif, terdapat beberapa ketidakpatuhan yang terjadi karena keterlambatan penyampaian laporan pengangkatan pejabat eksekutif, laporan koreksi Laporan Bank Umum LBU dan Laporan Sistem Informasi Debitur SID. b. Pelaksanaan tugas dan independensi Direktur Kepatuhan dan Divisi Kepatuhan sebagai satuan kerja kepatuhan telah berjalan efektif, Divisi Kepatuhan bertanggung jawab langsung kepada Direktur Kepatuhan dan Divisi Kepatuhan merupakan partner yang independen dengan unit organisasi lainnya. c. Pelaksanaan pemantauan kepatuhan oleh Direktur Kepatuhan melalui Divisi Kepatuhan telah dilaksanakan secara efektif, yaitu melalui review Quality Assurance di segenap unit organisasi berdasarkan risk assesment, sertifikasi rancangan kebijakan, uji kepatuhan rancangan keputusan kredit dan pengadaan barang dan jasa procurement, serta penerapan program Anti Pencucian Uang APU Pencegahan Pendanaan Terorisme PPT dan Undang-undang Pencegahan dan Pemberantasan Tindak Pidana Pencucian Uang UU PP TPPU. d. Pedoman, sistem dan prosedur kerja tersedia cukup lengkap di setiap unit organisasi dan dilakukan updating sejalan dengan ketentuan yang berlaku. Terhadap pelaksanaan tugasnya, Divisi Kepatuhan juga telah mengembangkan Management Information System yang memadai.

6. Penerapan fungsi audit intern = peringkat 2

a. Pelaksanaan fungsi audit intern Bank telah berjalan efektif yang dilaksanakan dengan pembentukan Fungsi Satuan Kerja Audit Intern sesuai standar Pelaksanaan Fungsi Audit Intern Bank Umum SPFAIB dengan nama Satuan Pengawasan Intern dimana audit dilakukan dengan pendekatan Risk Based Audit. Pedoman intern sesuai dengan standar minimum yang ditetapkan dalam SPFAIB antara lain meliputi Piagam Audit Intern Internal Audit Charter serta Panduan Audit Intern berupa Buku Pedoman Kebijaksanaan, Organisasi dan Prosedur dan selalu di update sesuai dengan perkembangan bisnis, organisasi dan ketentuan yang berlaku. Namun demikian terdapat kelemahan minor terkait dengan administrasi kertas kerja sesuai

5. Implementation of the compliance function = second rank

a. The Bank has demonstrated a satisfactory level of compliance. It has generally met requirements on prudent banking principles such as Capital Adequacy Ratio CAR, Statutory Reserve, Legal Lending Limit, Net Open Position NOP, Non Performing Loan NPL, and Allowance for Asset Quality. Concerning administrative-oriented policies, several incidents of non-compliance have occurred due to delay in the delivery of report on the appointment of executive officers, LBU corrective report and SID report. b. The duties and independence of the Compliance Director and Compliance Division were carried out effectively. The Compliance Division reports directly to the Compliance Director and has fostered independent partnerships with other organizational units. c. Compliance monitoring by the Compliance Director through the Compliance Division is performed effectively through a Quality Assurance review in every organizational unit based on risk assessment, policy design certification, compliance tests on credit approvals and the procurement of goods and services, as well as the application of the anti- money laundering and prevention of terrorism funding program and the law on the prevention and abolition of money laundering. d. Operating guidelines, systems, and procedures are sufficiently in place in every organizational unit and their updating is carried out in accordance with existing policies. Concerning the implementation of duties, the Compliance Division has also adequately developed the Management Information System.

6. Implementation of the internal audit function = second rank