The implementation of Compliance Function to the Policies and Procedures and systems

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. Kelima unsur pengendalian intern menurut COSO sejalan dengan Elemen Sistem Pengendalian Intern Bank menurut Surat Edaran Bank Indonesia No. 522DPNP Tentang Pedoman Standar Sistem Pengendalian Intern bagi Bank Umum tanggal 29 September 2003. Adapun pengertian terkait dengan kelima unsur pengendalian intern berdasarkan Surat Edaran Bank Indonesia No. 522DPNP secara ringkas adalah sebagai berikut: • Lingkungan pengendalian mencerminkan keseluruhan komitmen, perilaku, kepedulian dan langkah-langkah Dewan Komisaris dan Direksi Bank dalam melaksanakan kegiatan pengendalian operasional Bank. • Penilaian risiko merupakan suatu serangkaian tindakan yang dilaksanakan oleh Direksi dalam rangka identiikasi, analisis dan menilai risiko yang dihadapi Bank untuk mencapai sasaran usaha yang ditetapkan. • Kegiatan pengendalian mencakup penetapan kebijakan dan prosedur pengendalian serta proses veriikasi lebih dini untuk memastikan bahwa kebijakan dan prosedur tersebut secara konsisten dipatuhi, serta merupakan kegiatan yang tidak terpisahkan dari setiap fungsi atau kegiatan Bank sehari-hari. • Ketersediaan informasi internal dan saluran komunikasi yang efektif diperlukan guna pengambilan keputusan yang tepat dan dapat dipertanggungjawabkan serta agar seluruh pejabat dan pegawai Bank sepenuhnya memahami dan mematuhi kebijakan dan prosedur yang berlaku dalam melaksanakan tugas dan tanggungjawabnya. • Kegiatan pemonitoran merupakan proses penilaian atas aktivitas pemantauan efektiitas rancangan dan operasi struktur pengendalian intern dan kinerja manajemen apakah telah dilaksanakan dengan semestinya dan telah diperbaiki sesuai dengan keadaanya. PeRKaRa PenTinG PeRKaRa HUKUM YanG DiHaDaPi BanK viCToRia Selama tahun 2015 permasalahan hukum yang sedang dihadapi oleh Bank, terangkum dalam tabel berikut. Kasus Hukum Legal Cases Dewan Komisaris Board of Commissioners Direksi Board of Directors Jumlah Kasus Pidana Perdata number of Civil Criminal Case Perdata Civil Pidana Criminal Perdata Civil Pidana Criminal Kasus yang Sudah Selesai Finished Cases - - - - 8 Kasus 8 Cases Kasus Yang Masih Dalam Penyelesaian Cases Still in Progress - - - - 3 Kasus 3 Cases Jumlah Kasus Hukum Total Legal Cases nihil none nihil none 11 Kasus 11 Cases The ive elements of internal control in accordance with the Bank’s Internal Control System Elements according to Bank Indonesia Circular Letter No. 522DPNP on Standard Guidelines for Internal Control System for Commercial Banks dated 29 September 2003. The notion associated with the ive elements of internal control is based on Bank Indonesia Circular Letter No. 522 DPNP are summarized as follows: • The control environment relects the overall commitment, behavior, concern and the steps of the Bank’s Board of Commissioners and Board of Directors in implementing the Bank’s operational control activities. • Risk assessment is a series of actions taken by the Board of Directors in order to identify, analyze and assess the risks faced by the Bank to achieve predetermined business objectives. • The control activities include establishing policies and control procedures as well as earlier veriication process to ensure that these policies and procedures are consistently followed and become an activity inseparable from any Bank’s function or daily activities. • Availability of efective internal information and communication channels is necessary for making the right and accountable decisions also so that all of the Bank’s management and employees can fully understand and comply with prevailing policies and procedures in carrying out their tasks and responsibilities. • The monitoring activity is the assessment process on the monitoring activity of the internal control and performance management structure design and operation efectiveness whether it has been properly executed and has been improved in accordance with the situation. siGniFiCanT Cases LeGaL Cases FaCeD BY BanK viCToRia During 2015 the legal issues being faced by the Bank, are summarized in the following table.