Piagam Audit Internal PT Bank Permata Tbk. Internal Audit Charter PT Bank Permata TBK
Piagam Audit Internal PT Bank Permata Tbk. Internal Audit Charter PT Bank Permata TBK
Piagam Audit Internal PT Bank Permata Tbk. Internal Audit Charter PT Bank Permata TBK
Piagam Audit Internal disusun berdasarkan: The Internal Audit Charter is based on:
a. Standar Pelaksanaan Fungsi Audit Intern Bank a. Standard for Implementation of Bank Internal
(SPFAIB) sebagaimana ditetapkan dalam Audit Function (SPFAIB) as stipulated in Bank
Peraturan Bank Indonesia No. 1/6/PBI/1999 Indonesia Regulation No. 1/6/PBI/1999 dated
tanggal 20 September 1999. September 20, 1999.
b. Peraturan Otoritas Jasa Keuangan No. b. Regulation of the Financial Services Authority
56/POJK.04/2015 tentang Pembentukan dan No. 56/POJK.04/2015 on the Establishment
Pedoman Penyusunan Unit Audit Internal. and Guidelines for the Preparation of the
Internal Audit Unit.
Fungsi Functions
2. Mengevaluasi efektivitas internal control, risk 2. To evaluate the effectiveness of the internal
management dan governance process melalui control, risk management and governance
penerapan Risk Based Audit. process through the application of Risk
Based Audit.
3. Mengelola aktivitas Audit Internal secara 3. To manage the Internal Audit activities
efektif dan efisien (operational excellence). effectively and efficiently (operational
excellence).
5. Meningkatkan sinergi fungsi Audit Internal dan 5. To increase the Internal Audit and External
Audit Eksternal. Audit synergy function.
Untuk memperoleh keyakinan atas aktifitas Assurance services involve the Internal Auditor’s
pemeriksaan melibatkan penilaian bukti obyektif objective assessment of evidence to provide an
Auditor Internal untuk memberikan pendapat atau independent opinion or conclusions regarding an
Kegiatan konsultasi bersifat memberikan saran dan Consulting services are advisory in nature and are
umumnya dilakukan atas permintaan khusus dari generally performed at the specific request of
Manajemen Bank. Ruang lingkup dan cakupan Bank’s Management. The nature and scope of the
keterlibatan kegiatan konsultasi diatur sesuai consulting engagement are subject to agreement
kesepakatan dengan Manajemen Bank. with the Bank’s Management.
Ruang lingkup kegiatan Audit Internal mencakup The scope of Internal Audit work covers all
seluruh aspek dan kegiatan di Bank termasuk anak aspects and activities in the Bank including its
perusahaannya. Ruang lingkup kegiatan Audit subsidiary. The scope of Internal Audit work is to
Internal adalah mengevaluasi proses tata kelola, evaluate the Bank’s governance, risk
manajemen risiko dan pengendalian Bank untuk management and control processes whether:
memastikan apakah:
a. Risiko telah teridentifikasi dan dikelola secara a. Risks are properly identified and managed.
memadai.
c. Operasional perbankan telah sesuai dengan c. Banking operations are in compliance with
kebijakan, standar, prosedur serta peraturan the prevailing policies, standards, procedures
dan/atau perundang-undangan yang berlaku. and regulations and/or laws.
d. Program, rencana dan tujuan dapat tercapai d. Programs, plans and objectives are effectively
secara efektif dan efisien. and efficiently achieved.
e. Kualitas dan perbaikan yang berkesinambungan e. Quality and continuous improvements are
selalu terpelihara dengan tetap memperhatikan maintained with attention given to the internal
proses pengendalian internal. control process.
f. Permasalahan signifikan yang berdampak pada f. Significant regulatory issues impacting the
Bank diketahui dan ditangani dengan tepat. Bank are acknowledged and addressed
appropriately.
Visi Vision
Menjalankan fungsi Audit Internal yang terbaik Conduct the best Internal Audit function by
dengan memastikan implementasi prinsip-prinsip ensuring the implementation of governance
tata kelola selaras dengan nilai strategi dan principles aligned with the Bank's strategy and
kebijakan Bank. policies.
Misi Mission
Memberikan jasa Audit Internal yang independen, Deliver independent, qualified Internal Audit
a. Audit Internal dipimpin oleh Kepala Audit a. Internal Audit is headed by the Head of
Internal. Internal Audit.
b. Kepala Audit Internal diangkat dan b. The Head of Internal Audit is appointed and
diberhentikan oleh Direktur Utama atas dismissed by the President Director upon
persetujuan Dewan Komisaris. the approval of the Board of
Commissioners.
c. Direktur Utama dapat memberhentikan Kepala c. The President Director may dismiss the
Audit Internal setelah mendapat persetujuan Head of Internal Audit after obtaining the
Dewan Komisaris jika Kepala Audit Internal approval from the Board of Commissioners
tidak memenuhi persyaratan sebagaimana if the Head of Internal Audit does not meet
diatur dalam Piagam ini dan/atau tidak cakap the requirements set forth in this Charter
dalam menjalankan tugas. and/or is incompetence in carrying out the
duties.
e. Kepala Audit Internal bertanggung jawab e. The Head of Internal Audit is directly
secara langsung kepada Direktur Utama. responsible to the President Director.
f. Kepala Audit Internal bertanggung jawab f. The Head of Internal Audit is functionally
secara fungsional kepada Dewan Komisaris responsible to the Board of Commissioners
melalui Komite Audit. Hal ini untuk through the Audit Committee. This is to
mendukung independensi dan menjamin support independence and ensure the
kelancaran tugas & tanggung jawab Audit smooth functioning of Internal Audit duties
Internal serta wewenang dalam memantau & responsibilities and the authority to
tindak lanjut. monitor follow-up.
Audit Internal harus independen, obyektif dan Internal Audit must be independent, objective and
profesional dalam melaksanakan tugasnya sehingga professional in carrying out its duties so as to be
mampu mengungkapkan pandangan dan able to convey opinions and thoughts without
Independensi Independence
Audit Internal memiliki independensi dalam Internal Audit has independency in carrying out
melakukan aktivitas Audit Internal, mengemukakan the Internal Audit activities and investigation
pandangan serta pemikiran sesuai dengan activities, in conveying out opinions and thoughts
profesinya dan standar yang berlaku. Dalam in accordance with the profession and the
menegakkan independensinya: standards applicable. In enforcing the
independency:
1. Audit Internal mampu mengungkapkan 1. Internal Audit is able to convey its opinions
pandangan dan pemikirannya tanpa pengaruh and thoughts without influence or pressure
ataupun tekanan dari pihak lain manapun. from any other party whomsoever.
2. Audit Internal memiliki kebebasan dalam 2. Internal Audit has freedom to set out the
menetapkan metode, scope, cara, teknik dan method, scope, manner, technique and audit
pendekatan audit disertai dengan keahlian yang approach which should be performed with
memadai dan kecermatan professional. impartiality, proficiency and due professional
care.
3. Auditor Internal tidak melakukan kegiatan yang 3. Internal Auditor does not carry out operational
bersifat operasional di luar aktivitas Audit activities outside of Internal Audit activities.
Internal.
Untuk menjaga independensi, Audit Internal dalam To ensure the independency of Internal Audit in
melaksanakan tugas-tugasnya maka: executing its duties:
b. Kepala Audit Internal diangkat dan b. Head of Internal Audit will be appointed and
diberhentikan oleh Direktur Utama dengan replaced by the President Director with the
persetujuan Dewan Komisaris. Pengangkatan approval of the Board of Commissioners. The
dan pemberhentian harus dilaporkan kepada appointment and replacement should be
Otoritas Jasa Keuangan dengan disertai alasan reported to Otoritas Jasa Keuangan,
pengangkatan atau pemberhentian. specifying the reasons for the appointment or
replacement.
c. Direksi Bank memberikan dukungan penuh c. Board of Directors will provide full support to
kepada Audit Internal untuk bekerja secara Internal Audit to work independently without
independen tanpa intervensi dalam bentuk any influence of any form.
apapun juga.
d. Aktifitas Audit Internal harus bebas dari d. The Internal Audit activity must be free from
intervensi manajemen dalam penentuan ruang management interference in determining the
lingkup audit, pelaksanaan audit dan scope of internal auditing, performing work
komunikasi hasil audit. Komite Audit harus and communicating results. The Audit
memiliki keleluasaan atas wilayah, tujuan, Committee should have discretion over the
cakupan, tingkat dan waktu dari setiap audit, area, objectives, scope, extent and timing of
Obyektifitas Objectivity
1. Auditor Internal harus memiliki sikap mental 1. Internal Auditor must have independent
independen dalam melaksanakan aktivitas Audit mental attitude in carrying out Internal Audit
Internal. Sikap mental tersebut tercermin dari activities. The mental attitude is reflected
laporan yang lengkap, obyektif serta berdasarkan from a report which is complete, objective and
analisis yang cermat dan tidak memihak. based on careful and impartial analysis.
2. Auditor Internal bebas dari pertentangan 2. Internal Auditor is free of conflict of interest
kepentingan (conflict of interest) atas obyek atau over the object or activity which is being
kegiatan yang diperiksa. Apabila Auditor audited. If the Internal Auditor has conflict of
Internal mempunyai pertentangan kepentingan interest over the object or activities which are
atas obyek atau kegiatan yang diperiksa maka audited, the relevant party must state its
yang bersangkutan harus menyatakan relation and should not be assigned for
keterkaitannya dan tidak ditugaskan untuk carrying out the audit over the concerned
melaksanakan audit terhadap obyek atau object or activity.
kegiatan dimaksud.
a. Menyusun dan melaksanakan Rencana Kerja a. Develop and implement the Annual Internal
Tahunan Audit Internal. Audit Work Plan.
b. Mengevaluasi and menguji kecukupan dan b. Evaluate and assess the adequacy and
efektifitas pelaksanaan tata kelola, manajemen effectiveness of the implementation of
risiko dan pengendalian internal. governance process, risk management and
internal control.
c. Menilai dan mengevaluasi efisiensi dan c. Assess and evaluate efficiency and
efektifitas di bidang keuangan, akuntansi, effectiveness in finance, accounting,
operasional, sumber daya manusia, pemasaran, operations, human resources, marketing,
teknologi informasi dan kegiatan lainnya. information technology and other activities.
e. Menyiapkan laporan hasil audit dan e. Prepare a report of the audit result and submit
menyampaikan laporan tersebut kepada the report to the President Director and the
Direktur Utama dan Dewan Komisaris melalui Board of Commissioners through Audit
Komite Audit dengan tembusan kepada Committee with a copy to the Compliance
Direktur Kepatuhan. Director.
j. Audit Internal harus mengidentifikasi dan j. The Internal Audit shall identify and observe
memperhatikan ekspektasi Dewan Direksi, the expectations of the Board of Directors,
Manajemen Senior, Dewan Komisaris serta Senior Management, Board of Commissioners
pemangku kepentingan lainnya terhadap opini and other stakeholders on the opinions and
dan kesimpulan yang diberikan oleh Audit conclusions provided by Internal Audit.
Internal.
7. Wewenang 7. Authority
a. Memiliki akses terhadap seluruh informasi a. Access all Bank information that
Bank yang relevan terkait dengan tugas & relevant related to the task & function.
fungsinya.
b. Melakukan komunikasi secara langsung dengan b. Communicate directly with the Board of
Dewan Direksi, Dewan Komisaris dan/atau Directors, the Board of Commissioners and/or
Komite Audit beserta anggotanya. the Audit Committee and its members.
c. Mengadakan rapat secara berkala dan insidentil c. Conduct regular and incidental meetings with
dengan Dewan Direksi, Dewan Komisaris the Board of Directors, Board of
dan/atau Komite Audit. Commissioners and/or Audit Committee.
Dalam melaksanakan tugasnya, Kepala Audit In performing its duties, Head of Internal Audit
Internal dan Auditor Internal harus mematuhi Kode and Internal Auditors should abide to the Bank’s
Etik Bank dan Kode Etik Audit Internal yang Code of Ethics and Internal Audit Code of Ethics
dibentuk sesuai dengan SPFAIB dan IPPF. which is established in accordance with SPFAIB
and IPPF.
a. Integritas a. Integrity
Auditor Internal memiliki integritas yang The integrity of Internal Auditors establishes
merupakan dasar penetapan penilaian. trust and thus provides the basis for reliance
on their judgment.
b. Obyektifitas b. Objectivity
Auditor Internal menunjukkan tingkat Internal Auditors exhibit the highest level of
obyektifitas tertinggi secara profesional dalam professional objectivity in gathering,
mengumpulkan, mengevaluasi dan evaluating and communicating information
menyampaikan informasi mengenai kegiatan about the activity or process being examined.
operasional atau proses kerja yang sedang Internal Auditors make a balanced assessment
diperiksa. Auditor Internal membuat penetapan of all the relevant circumstances and are not
c. Kerahasiaan c. Confidentiality
Auditor Internal menghormati nilai dan Internal Auditors respect the value and
kepemilikan informasi yang diterima dan tidak ownership of information they receive and do
mengungkapkan informasi tersebut diluar not disclose information without appropriate
kewewenangannya kecuali terdapat kewajiban authority unless there is a legal or
hukum atau profesional untuk melakukannya. professional obligation to do so.
d. Kompetensi d. Competency
Auditor Internal menerapkan pengetahuan, Internal Auditors apply the knowledge, skills
keterampilan dan pengalaman yang dibutuhkan and experience needed in the performance of
dalam kegiatan Audit Internal. Internal Audit services.
Auditor Internal secara individu dan/atau secara Internal Auditors individually and/or collectively
bersama-sama harus memiliki pengetahuan, must have knowledge, skills and competence as
kecakapan dan kompetensi antara lain: following:
a. Memiliki integritas dan perilaku yang a. Have integrity and professional behavior,
profesional, independen, jujur dan sifat obyektif independent, honest and objective nature in
dalam pelaksanaan tugasnya. the execution of its duties.
c. Memiliki pengetahuan tentang peraturan c. Have knowledge about the laws and
perundang-undangan yang berlaku di bidang regulations applicable in banking, capital
perbankan, pasar modal dan peraturan market and other laws and regulations.
perundang-undangan lainnya.
d. Memiliki kecakapan untuk berinteraksi dan d. Have the ability to interact and communicate
komunikasi baik lisan maupun tertulis secara both orally and in writing effectively.
efektif.
e. Mematuhi standar profesi yang dikeluarkan e. Comply with the professional standards
oleh asosiasi Audit Internal. issued by the Internal Audit association.
f. Mematuhi Kode Etik Audit Internal. f. Comply with the Internal Audit Code of
Conduct.
b. Melaporkan hal-hal penting terkait dengan b. Reporting important matters relating to the
proses pengelolaan operasional Bank dan operational management process of the Bank
afiliasinya termasuk rekomendasi perbaikan and its affiliates including recommendations
terhadap proses tersebut. for improvements to the process.
Auditor Internal dilarang merangkap tugas dan Internal Auditors are prohibited from
jabatan pada pelaksanaan kegiatan operasional concurrently assigning duties and positions to the
Bank serta perusahaan afiliasi maupun anak operational activities of the Bank and its affiliated
perusahaan. or subsidiary companies.
Audit Internal akan melakukan review terhadap The Internal Audit will periodically review the
Piagam Audit Internal secara berkala. Perubahan Internal Audit Charter on a regular basis. The
Piagam Audit Internal ditetapkan oleh Direksi amendments to the Internal Audit Charter are
setelah mendapat persetujuan Dewan Komisaris. stipulated by the Board of Directors upon
approval of the Board of Commissioners.
Piagam Audit Internal ini berlaku efektif sejak This Internal Audit Charter is effective from the
ditandatanganinya Surat Keputusan Direksi dan date of signing of the Decree of the Board of
oleh karenanya terhadap Piagam Audit Internal Directors and therefore to the Internal Audit
Piagam Audit Internal disetujui berdasarkan: The Internal Audit Charter is approved based on:
a. Keputusan Sirkulasi Dewan Komisaris PT Bank a. The BOC Circular Resolution of PT Bank
Permata Tbk No. 030/BOC-CIRC/XI/17 tanggal Permata Tbk No. 030/BOC-CIRC/XI/17 dated
28 November 2017 perihal Approval for Internal 28 November 2017 regarding Approval for
Audit Charter 2017. Internal Audit Charter 2017.
b. Surat Keputusan Direksi PT Bank Permata Tbk b. Decree of the Board of Directors of PT Bank
No. 018/2017 tanggal 29 November 2017 perihal Permata Tbk No. 018/2017 dated 29
Perubahan Piagam Audit Internal. November 2017 regarding The Amendment of
Internal Audit Charter.