Compliance Division Compliance Division is a Working Unit in charge

Seluruh karyawan Bank Victoria adalah bagian tak terpisahkan dari Sistem Pengendalian Intern dan dalam tugas fungsionalnya sehari-hari wajib mempelajari dan memahami kebijakan sistem pengendalian intern Bank. Dengan memahami kebijakan tersebut maka akan terjadi kesamaan pemahaman dan persepsi dalam implementasinya serta tercapai keseimbangan yang baik antara kualitas layanan kepada nasabah dengan tidak mengabaikan kualitas administrasi terutama transaksi yang mengandung risiko. Sistem pengendalian intern Bank Victoria mengacu pada Surat Edaran Bank Indonesia No. 522DPNP Tentang Pedoman Standar Sistem Pengendalian Intern bagi Bank Umum tanggal 29 September 2003. Elemen Sistem Pengendalian Intern Bank meliputi sebagai berikut. 1. Pengawasan oleh manajemen dan kultur pengendalian. Dewan Komisaris bertanggung jawab untuk memastikan bahwa Direksi telah memantau efektivitas pelaksanaan sistem pengendalian intern, sehingga Dewan Komisaris memiliki peran aktif untuk memastikan adanya perbaikan terhadap permasalahan Bank yang dapat mengurangi efektivitas sistem pengendalian intern. Direksi bertanggung jawab untuk menetapkan kebijakan dan strategi serta prosedur pengendalian intern. Direksi juga bertanggung jawab untuk memantau kecukupan dan efektiitas dari sistem pengendalian intern. Dewan Komisaris dan Direksi bertanggung jawab dalam meningkatkan etika kerja dan integritas yang tinggi serta menciptakan kultur organisasi yang menekankan pada seluruh pegawai Bank mengenai pentingnya pengendalian intern yang berlaku di Bank. 2. Identiikasi dan penilaian risiko. Penilaian risiko merupakan serangkaian tindakan yang dilaksanakan oleh Direksi dalam rangka identiikasi, analisis dan menilai risiko yang dihadapi Bank untuk mencapai sasaran usaha yang ditetapkan. 3. Kegiatan pengendalian dan pemisahan fungsi. Kegiatan pengendalian meliputi kebijakan, prosedur dan praktek yang memberikan keyakinan pejabat dan pegawai Bank bahwa arahan Dewan Komisaris dan Direksi Bank telah dilaksanakan secara efektif. Kegiatan pengendalian dapat membantu Direksi termasuk Komisaris Bank dalam mengelola dan mengendalikan risiko yang dapat mempengaruhi kinerja atau mengakibatkan kerugian Bank. pemisahan fungsi dimaksudkan agar setiap orang dalam jabatannya tidak memiliki peluang untuk melakukan dan menyembunyikan kesalahan atau penyimpangan dalam pelaksanaan tugasnya pada seluruh jenjang organisasi dan seluruh langkah kegiatan operasional. 4. Sistem Akuntansi, Informasi dan Komunikasi. Sistem Akuntansi meliputi metode dan catatan dalam rangka mengidentiikasi, mengelompokkan, menganalisis, mengklasiikasi, mencatatmembukukan dan melaporkan transaksi Bank. Sistem Informasi harus dapat menghasilkan laporan mengenai kegiatan usaha, kondisi keuangan, penerapan manajemen risiko dan pemenuhan ketentuan yang mendukung pelaksanaan All of Bank Victoria’s employees are an inseparable part of the Internal Control system. In their daily functional duties, employees must learn and understand the Bank’s internal control system policies. By understanding these policies, there shall be a uniformity of understanding and per ception in the implementation. This would gene rate good balance between the quality of ser vice to the customers and the quality of ad mi nis tration i.e. there is no neglect of either, especially in relation with risky transactions. Bank Victoria’s internal control system refers to the Circular Letter of Bank Indonesia No. 522DPNP concerning Standard Guidelines for the Internal Control System of Commercial Banks dated 29 September 2003. Elements of the Bank’s Internal Control system include the following. 1. Monitoring by the Management and The Culture of Control: The Board of Com mis sion ers is responsible for ensuring that the Board of Directors has monitored the efective of the internal control system. There fore, the Board of Commissioners has an active role of ensuring resolution to any problem of the Bank that may reduce the efectiveness of the internal control system. The Board of Directors is responsible for determining the policies, strategies, and procedures of internal control. The Board of Directors is also responsible for monitoring the adequacy and efectiveness of the internal control System. The Board of Commissioners and the Board of Directors are jointly responsible for improving work ethics, and for creating an organizational culture that emphasizes the importance of the internal control that applies at the Bank to the Bank’s employees. 2. Risk Identiication and Assessment: Risk assessment is a set of actions taken by the Board of Directors in order to identify, analyze, and assess the risks faced by the Bank in its eforts to achieve the set business targets. 3. Control and Separation of Function: “Control” includes policies, procedures, and practices that give assurance to the Bank’s oicers and employees that the directives of the Board of Commissioners and the Board of Directors are executed efectively. Control activities may assist the Board of Directors, including the Bank’s Commissioners, in managing and controlling the risks that may afect the Bank’s performance or cause losses to it. The separation of functions is meant to keep everyone in their respective functions, in all levels of the organization and all operational steps, from having the opportunity to perform and hide errors or frauds in the execution of their duties. 4. Accounting, Information, and Com mu ni ca tion Systems: The Accounting System includes methods and records that are executed in order to identify, categorize, analyze, classify, recordarchive, and report the Bank’s transactions. The Information System must be able to gene rate reports concerning business activities, inancial condition, implementation of risk management, and compliance to regulations that support the execution of tugas Dewan Komisaris dan Direksi. Sistem Komunikasi harus mampu memberikan informasi pada seluruh pihak baik intern maupun ekstern, seperti otoritas pengawasan Bank, auditor ekstern, pemegang saham dan nasabah Bank. 5. Kegiatan pemantauan dan tindakan koreksi penyimpangan. Bank harus melakukan pemantauan secara terus menerus terhadap efektivitas keseluruhan pelaksanaan pengendalian intern. Pemantauan terhadap risiko utama Bank harus diprioritaskan dan berfungsi sebagai bagian dari kegiatan Bank sehari-hari termasuk evaluasi secara berkala, baik oleh satuan kerja operasional maupun oleh SKAI Terintegrasi dan Anti Fraud. Dalam upaya memantau dan melakukan tindakan koreksi penyimpangan, SKAI Terintegrasi dan Anti Fraud telah melakukan kegiatan pemeriksaan operasional dan keuangan di kantor-kantor Bank yang meliputi Perkreditan, Dana Pihak Ketiga DPK, Penerapan APU dan PPT dan Know Your Customer KYC, Teller dan Uang Tunai, Security, Service Excellence, Laporan Keuangan, Gedung dan Inventaris, dan lain-lain. KeGiaTan PenGenDaLian inTeRn Sebagai bentuk penerapan pengendalian intern, Direksi Bank Victoria selaku top level management secara berkala mengadakan rapat dengan Dewan Komisaris dan SKAI Terintegrasi dan Anti Fraud, yang diantaranya membahas mengenai Laporan Hasil Pemeriksaan audit yang dilakukan oleh auditor internal. Dalam kesempatan tersebut dimungkinkan bagi Direksi untuk melakukan kaji ulang review atas hasil pemeriksaan audit rutin maupun khusus. Selain itu, sebagai bentuk kaji ulang atas kinerja operasional, SKAI Terintegrasi dan Anti Fraud juga rutin mengadakan pertemuanrapat dengan Komite-komite di bawah Direksi seperti ALCO, Komite Manajemen Risiko dan Komite GCG setiap bulannya, guna memastikan pengendalian intern telah berjalan pada level operasional. Bank juga telah menerapkan pengendalian intern atas sistem informasi dan teknologi, dengan melaksanakan veriikasi terhadap akurasi dan kelengkapan dari transaksi dan melaksanakan prosedur otorisasi sesuai dengan ketentuan internal Bank. Hal tersebut dilakukan melalui kegiatan audit rutin pada Divisi Teknologi Sistem Informasi TSI serta Divisi MNS. Sedangkan, pengendalian atas aset isik dilaksanakan untuk menjamin terselenggaranya pengamanan isik terhadap aset yang dimiliki oleh Bank, dalam hal ini Bank Victoria rutin mengadakan audit tahunan kepada Divisi General Afair. Terkait dengan dokumentasi atas kegiatan pengendalian intern, maka Bank Victoria telah melakukan formalisasi dan pendokumentasian atas seluruh kebijakan, prosedur, sistem dan standar akuntansi serta proses audit dengan memadai. Beberapa bentuk pendokumentasi tersebut diantaranya adalah penerbitan SK Direksi No. 015SK-DIR0714 tanggal 14 Juli tentang Kebijakan dan Prosedur Corporate Afair dan SE Direksi No. 005SE-DIR1115 tanggal 27 November 2015 tentang Sistem File Kredit. Selain itu, Bank juga melakukan pemutakhiran secara berkala terhadap kebijakan maupun the duties of the Board of Commissioners and the Board of Directors. The Communication System must be able to provide information to all parties, whether internal or external, such as Bank monitoring authorities, external auditors, and Bank shareholders and customers. 5. Fraud Monitoring and Correction Activities: The Bank must constantly monitor the efectiveness of the entire execution of internal control. Monitoring of the Bank’s main risk must be prioritized. It functions as part of the Bank’s daily activities, including regular evaluation, by Operational Task Force or by the IAWUIntegrated and Anti Fraud. In the efort to monitor and correct frauds, the IAWU Integrated and Anti Fraud has executed operational and inancial audit in the Bank’s oices, including Credit, Third- party Funds, Implementation of APU and PPT dan Know Your Customer KYC, Teller and Cash, Security, Service Excellence, Financial Report, Building and Inventory, and others. inTeRnaL ConTRoL aCTiviTies As part of the implementation of internal controls, the Board of Directors of Bank Victoria as the top-level management regularly holds meetings with the Board of Commissioners and the IAWUIntegrated and Anti Fraud, which among others discussed the Audit Reports conducted by the internal auditor. In this meeting, the Board of Directors has the chance to conduct review on the results of regular audits and special examinations. In addition, as a form of review of operational performance, the IAWUIntegrated and Anti Fraud also regularly hold meetings with the Committees under the Board of Directors such as ALCO, Risk Management Committee and Corporate Governance Committee each month, to ensure that internal controls have been executed at the operational level. The Bank has also implemented internal control over technology and information systems, carried out veriication of the accuracy and completeness of the transaction and executed the authorization procedures in accordance with the Bank’s internal regulations. These were done through regular audits of the Information Systems Technology TSI Division and the Division of MNS. Meanwhile, control over physical assets was done for ensuring the physical security of Bank’s assets, in this case Bank Victoria routinely conduct annual audits on the General Afairs Division. Related to the documentation of internal control activities, Bank Victoria has done formalization and documentation of all policies, procedures, systems and accounting standards as well as the audit process adequately. Some of them is in the form the issuance of Board of Directors’ Decision Letter SK No. 015SK-DIR0714 dated July 14 on Corporate Afairs Policies and Procedures and the Board of Directors’ Decision Letter No. 005SE-DIR1115 dated 27 November 2015 on the Credit File System. In addition, the Bank also conducted periodic updates on their policy and SOP, so it