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