Remuneration and Nomination Committee
Laporan Tahunan 2016 |
BANKALTIM
277
2016 annual report |
BANKALTIM
• Bank telah memiliki Standart Pelaksanaan Fungsi Audit Intern Bank SPFAIB, dengan
menyusun piagam audit intern Internal Audit Charter sesuai Surat Keputusan
Direksi BPD Kaltim No. 154SKBPD-PST XII2007 tanggal 17 Desember 2007
sebagaimana telah diubah dengan Surat Keputusan Direksi Nomor 020SKBPD-
PSTI2013 tanggal 30 Januari 2013 dan Surat Keputusan Direksi Nomor 161SK
BPD-PSTVII2014 tanggal 08 Juli 2014 serta Surat Keputusan Direksi Nomor 134
SKBPD-PSTVI2015 tanggal 25 Juni 2015.
• Menyusun panduan audit intern berbasis risiko, sebagaimana tertuang dalam Buku
Pedoman Perusahaan tentang Organisasi Satuan Kerja Audit Intern sebagaimana
Surat Keputusan Direksi Nomor 133SK BPD-PSTVI2015 tanggal 25 Juni 2015.
• SKAI telah melakukan fungsi pengawasan secara independen dengan cakupan tugas
yang memadai dan sesuai dengan rencana, pelaksanaan maupun pemantauan hasil
audit.
c. Fungsi Audit Ekstern • Dalam melakukan audit laporan keuangan,
Bank telah menunjuk Kantor Akuntan Publik Sriyadi, Elly, Sugeng dan Rekan
sebagai Akuntan Publik. • Penunjukan Akuntan Publik dalam
rangka audit laporan keuangan tahunan berdasarkan rekomendasi dari Komite
Audit yang disampaikan kepada Dewan Pengawas untuk memperoleh persetujuan
RUPS.
• KAP Sriyadi, Elly, Sugeng dan Rekan sebagai Akuntan Publik yang ditunjuk mampu
bekerja secara independen, memenuhi Standard profesional Akuntan Publik,
dan memiliki perjanjian kerja serta ruang lingkup audit yang telah ditetapkan.
d. Penerapan Manajemen Risiko dan Pengendalian Intern
1. Pengawasan Aktif Dewan Pengawas dan Direksi Bank
Pengawasan aktif Dewan Pengawas dan Direksi Bank, dilaksanakan melalui antara
lain:
• Evaluasi atas Rencana Bisnis Bank, dimana rencana bisnis tersebut
merupakan kebijakan manajemen risiko Bank secara menyeluruh.
• The Bank already has Bank Internal Audit Function Implementation Standard SPFAIB,
by arranging the Internal Audit Charter in accordance to BPD Kaltim Board of Directors
Decree No. 154 SK of BPD-PST XII 2007 dated December 17, 2007 as amended by
the Board of Directors Decree No. 020 SK of BPD-PST I 2013 dated January 30, 2013
and Board of Directors Decree No. 161 SK of BPD-PST VII 2014 dated July 8, 2014 and
Board of Directors Decree No. 134 SK of BPD-PST VI 2015 dated June 25, 2015.
• Develop risk-based internal audit guidelines, as set forth in the Handbook of the Company
concerning the Internal Audit Work Unit as the Board of Directors Decree No. 133 SK of
BPD-PST VI 2015 dated June 25, 2015.
• The Internal Audit Work Unit has conducted monitoring function independently with
adequate task scope and in accordance with the planning, implementation and
monitoring of the audit results.
c. Function of External Auditor • In auditing inancial statements, Bank has
appointed Public Accountant Firm Sriyadi, Elly, Sugeng, and Partners as the Public
Accountants. • Public Accountant Appointment in order to
make audit of annual inancial statements is based on recommendation of Audit
Committee presented to Supervisory Board to get approval from General Meeting of
Shareholders RUPS.
• Public Accountant Firm Sriyadi, Elly, Sugeng, and Partners as the appointed
Public Accountant are capable to work independently, fulill the professional
standard of public accountant, and have a job contract and established audit scope.
d. Implementation of Risk Management and Internal Control
1. Active Supervision of Supervisory Board and Board of Directors of Bank Active Supervision
of Supervisory Board and Board of Directors of Bank are carried out through some activities:
• Evaluation on Bank Business Plan, in which that business plan is the policy of
overall Bank Risk Management.