Hasil Tata Kelola Terintegrasi

Laporan Tahunan 2016 576 Semakin Berkembang Bersama peluang Baru yang Membentang PEDOMAN AUDIT INTERNAL PIAGAM AUDIT INTERNAL Piagam Audit Internal ditetapkan berdasarkan Surat Keputusan Direksi Nomor 729SKDIR-AI2014 tanggal 20 November 2014 tentang Piagam Audit Internal Internal Audit Charter. Pelaksanaan fungsi audit internal bank yang efektif wajib memastikan pemeriksaan dan penilaian atas kecukupan dan efektivitas struktur pengendalian internal serta kualitas kinerja Bank dalam rangka menjaga dan mengamankan kegiatan usaha Bank dengan ruang lingkup tugas antara lain sebagai berikut: a. Mengkaji efisiensi dan efektivitas sistem pengendalian internal dan manajemen risiko yang berlaku melalui kegiatan audit internal berdasarkan penerapan GCG dan prinsip kehati-hatian. b. Menciptakan dan mengembangkan struktur pengendalian internal Bank serta menetapkan kebijakan dan prosedur pelaksanaan audit internal yang sesuai dengan perkembangan usaha bank. c. Mengkaji ketaatan pelaksanaan sistem pengendalian internal dan manajemen risiko yang berlaku melalui kegiatan audit internal. d. Merencanakan, melaksanakan, dan melaporkan hasil pemeriksaan kepada Direktur Utama dan Dewan Komisaris serta memantau tindak lanjut hasil audit. e. Counterpart di bidang pengawasan dengan unit organisasi internal dan eksternal. f. Pemeriksaan dan penilaian terhadap keandalan sistem pengendalian internal pada Teknologi Sistem Informasi TSI yang berjalan maupun yang sedang dikembangkan. g. Mengkaji setiap usulan atau proposal, kebijakan atau sistem dan prosedur dan memberi tanggapan atas kecukupan sistem pengendalian internal dan risiko dalam kebijakan atau sistem prosedur tersebut berdasarkan penerapan GCG dan prinsip kehati-hatian. STRUKTUR ORGANISASI DAN KETUA DIVISI AUDIT INTERNAL Struktur organisasi DAI dirancang berdasarkan analisis pada faktor-faktor strategi organisasi, teknologi yang digunakan, sumber daya manusia, strategi kedudukan, dan ukuran organisasi. DAI merupakan bagian dari struktur pengendalian internal yang memiliki tugas untuk mengevaluasi dan berperan aktif dalam peningkatan efektivitas Sistem Pengendalian Internal secara berkesinambungan berkaitan dengan pelaksanaan operasional Bank yang berpotensi menimbulkan kerugian dalam pencapaian sasaran yang telah ditetapkan oleh manajemen Bank. GUIDELINES OF INTERNAL AUDIT INTERNAL AUDIT CHARTER The Internal Audit Charter was stipulated with the Directors’ Decree No. 729SKDIR-AI2014 dated 20 November 2014 regarding Internal Audit Charter. An implementation of effective Internal Audit Function must ensure auditing and assessment on adequacy and effectiveness of internal control structure and quality of the Bank’s performance in order to maintain and secure the Bank business activities, with the scope of duties as follows: a. To assess the efficiency and effectiveness of applicable internal control and risk management system through internal audit activities based on GCG implementation and prudential principles. b. To create and develop internal audit structure and establish policies and procedures of internal audit implementation in accordance with the corporate business development. c. To assess the adherence of the implementation of applicable internal control system and risk management through internal audit activities. d. To plan, implement, and report audit findings to the President Director and Board of Commissioners, and to monitor the follow-up of audit findings. e. To act as a counterpart in the field of supervision with internal and external organizational unit. f. To conduct auditing and assessment against the reliability of the internal control system on Information System Technology IST that is currently running or being developed. g. To review any suggestions or proposals, policies or systems and procedures, and to provide feedback on the adequacy of internal control system and the risk within policies or procedure system based on GCG implementation and prudential principle. ORGANIZATIONAL STRUCTURE AND HEAD OF IINTERNAL AUDIT DIVISION The IAD organizational structure is designed based on an analysis on various factors, such as organizational strategy, currently-used technology, human resources, strategic position, and the size of organization. Internal Audit Division IAD is a part of internal control structure and carries duties to evaluate and take an active role in improving the effectiveness of Internal Control System on an ongoing basis, with regards to Bank’s operations that could potentially cause loss against target achievement set by the Bank management. UNIT AUDIT INTERNAL inTeRnal auDiT uniT