The implementation of Compliance Function in the implementation of Prudent Principle

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.