Penerapan fungsi kepatuhan, audit intern dan audit ekstern

• Bank Aceh Syaria Business Unit • Subsidiaries and Affiliated Company best practices perbankan. Optimalisasi fungsi kepatuhan terus disempurnakan sejalan dengan perkembangan organisasi PT. Bank Aceh dan Peraturan Bank Indonesia No. 132PBI2011 tanggal 12 Januari 2011 tentang Pelaksanaan Fungsi Kepatuhan Bank Umum. Dalam rangka memastikan PT. Bank Aceh telah memenuhi seluruh Peraturan Bank Indonesia dan peraturan perundang- undangan lain yang berlaku sesuai dengan pelaksanaan prinsip kehati-hatian prudential, maka dilakukan upaya – upaya sebagai berikut : • Melakukan pemantauan terhadap pemenuhan ketentuan mengenai Kewajiban Penyedian Modal Minimum KPMM, Batas Maksimum Pemberian Kredit, Kualitas Aktiva Produktif dan Cadangan Kerugian Penurunan Nilai CKPN, serta Giro Wajib Minimum GWM; • Melakukan pemantauan kepatuhan dibidang kebijakan untuk memastikan bahwa setiap ketentuan internal yang dikeluarkan dan diberlakukan mematuhi ketentuan eksternal dan internal lainnya yang berlaku; • Memantau kepatuhan dalam penyampaian Laporan ke Bank Indonesia; • Pemantauan terhadap perjanjian dan komitmen bank serta tindak lanjut hasil audit, baik auditor internal maupun auditor eksternal. b Fungsi audit intern Struktur Pengendalian Intern dan pelaksanaan fungsi audit intern telah dilaksanakan sesuai dengan SEBI No. 522DPNP tanggal 29 September 2003 tentang Pedoman Standar Sistem Pengendalian Intern Bagi Bank Umum dan PBI No. 16PBI1999 tanggal 20 September 1999 tentang Penugasan Direktur Kepatuhan Compliance Director Optimizing the compliance function con- tinuously improved in line with the devel- opment of the organization PT. Bank Aceh and Bank Indonesia Regulation No. 132 PBI2011 dated January 12, 2011 on the implementation of the Compliance Func- tion of Commercial Banks. In order to ensure PT. Bank Aceh has complied with all regulations of Bank In- donesia and other applicable legislation in accordance with the implementation of the prudential principle, then efforts as fol- lows: • Perform monitoring of compliance with the Capital Adequacy Ratio CAR, Lending Limit, Asset Quality and Allowance for impairment losses allowance for impairment, as well as Statutory Reserves GWM; • Conduct monitoring compliance in policies sector to ensure that any internal regulations issued and en- forced to comply with internal and other external force; • Monitor compliance with the submis- sion of reports to Bank Indonesia; • Monitoring the agreement and com- mitment of the bank as well as the follow-up audit, both internal auditors and external auditors. B The internal audit function Internal Control Structure and implemen- tation of the internal audit function has been implemented in accordance with the SEBI No.. 522DPNP dated 29 Sep- tember 2003 of the Internal Control Sys- tem Standard Guidelines for Commercial Banks and PBI No 16PBI1999 dated 20 September 1999 on Appointment of Compliance Director and Standard Set- Perusahaan Good Corporate Governance Review and Report Laporan T ahunan Bank Aceh - Annual Report 2012 133