Professional Documents
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CHARTER
PT Bank Mandiri (Persero) Tbk.
INTERNAL AUDIT
CHARTER
PT Bank Mandiri (Persero) Tbk.
Bab I
Chapter I
Artikel 100
Article 100
Visi
Vision
Menjadi Internal Audit yang berperan sebagai As an Internal Audit which plays the role as a
strategic partner dan berstandar internasional.
strategic partner which has an international
standard.
Artikel 110
Article 110
Misi
Mission
INTERNAL AUDIT
CHARTER
PT Bank Mandiri (Persero) Tbk.
INTERNAL AUDIT
CHARTER
PT Bank Mandiri (Persero) Tbk.
4. Mengembangkan
kompetensi
Internal 4. To develop the Internal Audit competence
Auditor dan mengintensifkan penggunaan
and intensify the use of information
teknologi informasi.
technology.
5. Meningkatkan sinergi fungsi internal audit 5. To increase the internal audit and external
dan eksternal audit.
audit synergy function.
Artikel 120
Fungsi
Article 120
Function
Bab II
KEDUDUKAN DALAM ORGANISASI
Artikel 200
Kedudukan Dalam Organisasi
Chapter II
POSITION IN ORGANIZATION
Article 200
Position in Organization
1. Internal Audit adalah unit kerja dalam 1. Internal Audit is a unit in the organization of
organisasi PT Bank Mandiri (Persero) Tbk.
PT Bank Mandiri (Persero) Tbk that supports
yang membantu Direktur Utama dan Dewan
President
Director
and
Board
of
Komisaris melalui Komite Audit dalam
Commissioners
through
the
Audit
menjalankan fungsi pengawasan untuk
Committee in implementing supervisory
mewujudkan visi dan misi Bank.
functions for realization of the vision and
mission of Bank.
2. Internal Audit dipimpin oleh Chief Audit 2. Internal Audit is led by the Chief Audit
executive who is assigned and dismissed by
Executive yang diangkat dan diberhentikan
oleh Direktur Utama Bank dengan
President Director of Bank under the
persetujuan dari Dewan Komisaris dan
approval of Board of Commissioners and is
reported to Regulator.
dilaporkan kepada Regulator.
3. Kedudukan Chief Audit Executive dalam 3. Position of Chief Audit Executive in the
organisasi langsung di bawah dan
organization is directly under and shall be
bertanggungjawab kepada Direktur Utama,
responsible to President Director, but me
namun dapat berkomunikasi langsung
may communicate directly with Board of
dengan Dewan Komisaris melalui Komite
Commissioners
through
the
Audit
2
INTERNAL AUDIT
CHARTER
PT Bank Mandiri (Persero) Tbk.
INTERNAL AUDIT
CHARTER
PT Bank Mandiri (Persero) Tbk.
Chapter III
SCOPE
Article 300
Scope
Bab IV
KEWENANGAN DAN TANGGUNG JAWAB
Artikel 400
Kewenangan
Chapter IV
AUTHORITY AND RESPONSIBILITY
Article 400
Authority
1. Melakukan aktivitas internal audit terhadap 1. To carry out internal audit activities toward
the activities of all units in the organization
kegiatan semua unit kerja dalam organisasi
of Bank, Subsidiaries and its affiliations in
Bank serta Perusahaan Anak dan afiliasinya
accordance with the applicable governance.
sesuai governance yang berlaku.
2. Melakukan komunikasi secara langsung 2. To carry out direct communication with
dengan Direktur Utama, Dewan Komisaris,
President Director, Board of Commissioners
and/or Audit Committee.
dan/atau Komite Audit.
3. Melakukan komunikasi dengan
eksternal termasuk regulator.
INTERNAL AUDIT
CHARTER
PT Bank Mandiri (Persero) Tbk.
INTERNAL AUDIT
CHARTER
PT Bank Mandiri (Persero) Tbk.
4. Mengadakan rapat secara berkala dan 4. To hold regular and incidental meetings with
President Director, Board of Commissioners,
insidentil dengan Direktur Utama, Dewan
and/or Audit Committee.
Komisaris, dan/atau Komite Audit.
5. Mengakses seluruh informasi, catatan, 5. To have access for all information, notes,
karyawan, dan termasuk didalamnya namun
employees, and including but not limited to
tidak terbatas pada rekening/catatan
the accounts/records of employee and
karyawan dan sumber daya serta hal-hal lain
resources as well as the other matters
yang dianggap perlu terkait dengan tugas
consider necessary related to its duty and
function.
dan fungsinya.
6. Melakukan aktivitas investigasi terhadap 6. To carry out investigation over any
kasus/masalah pada setiap aspek dan unsur
case/problem on each aspect and element of
kegiatan yang terindikasi fraud dan
activity which are indicated as a fraud and
pelanggaran code of conduct.
the breach of code of conduct.
Artikel 410
Tanggung Jawab
Article 410
Responsibility
1. Merencanakan dan melaksanakan aktivitas 1. To make a plan and implement the internal
internal audit dengan penekanan pada
audit activities with emphasizing on the
bidang/aktivitas yang mempunyai risiko
field/activity that has high risk and to
tinggi serta mengevaluasi prosedur/control
evaluate the existing procedure/control
system yang ada untuk memperoleh
system to obtain confidence that the
keyakinan bahwa tujuan dan sasaran Bank
purpose and target of Bank are able to be
achieved optimally and sustainable.
dapat dicapai secara optimal dan
berkesinambungan.
2. Melaksanakan
langkah-langkah
dalam 2. To take measures in order to explore
rangka menggali informasi (investigasi),
information (investigation), to report, and to
deliver recommendation/conclusion on fraud
melaporkan,
dan
menyampaikan
to Management.
rekomendasi/kesimpulan atas fraud kepada
Manajemen.
3. Mengembangkan dan menjalankan program 3. To develop and implement programs for
untuk mengevaluasi dan meningkatkan
evaluation and enhancement of the Internal
Audit quality.
kualitas Internal Audit.
4. Memberikan rekomendasi atas hasil audit 4. To provide recommendation upon the audit
result and to monitor the follow up of the
dan memonitor tindak lanjut hasil aktivitas
internal audit dan aktivitas investigasi.
results of internal audit activities and
investigation activities.
INTERNAL AUDIT
CHARTER
PT Bank Mandiri (Persero) Tbk.
INTERNAL AUDIT
CHARTER
PT Bank Mandiri (Persero) Tbk.
5. Bekerja sama dengan Komite Audit dalam 5. To cooperate with Audit Committee in
melaksanakan fungsi pengawasan.
implementing supervisory functions.
6. Melakukan koordinasi kegiatannya dengan 6. To coordinate its activities with the internal
audit activities and other assurance supplier
kegiatan eksternal audit dan unit/fungsi
unit/function, in order to achieve
penyedia assurance lainnya, agar dapat
dicapai hasil audit yang komprehensif dan
comprehensive and optimum results. The
optimal. Koordinasi dapat dilakukan antara
coordination may be conducted among
lain melalui pertemuan secara periodik
others by regular meeting to discuss the
untuk membicarakan hal-hal yang dianggap
matters considers important for both parties.
penting bagi kedua belah pihak.
Dalam rangka pelaksanaan fungsi sebagai SKAI
Terintegrasi, tugas dan tanggung jawab Internal
Audit mengacu pada Pedoman Tata Kelola
Terintegrasi, yaitu :
2. Melaksanakan audit pada Perusahaan Anak 2. To carry out audit in Subsidiaries in Financial
dalam Konglomerasi Keuangan baik secara
Conglomerate either individually, a joint
individual, audit bersama atau berdasarkan
audit or based on report from the internal
laporan dari internal audit Perusahaan Anak
audit
of
Subsidiaries
in
Financial
dalam Konglomerasi Keuangan.
Conglomerate.
3. Internal Audit menyampaikan laporan audit 3. Internal Audit delivers the integrated
intern terintegrasi kepada Direktur yang
internal audit report to the designated
ditunjuk
untuk
melakukan
fungsi
Director to carry out the supervisory function
over
all
Subsidiaries
in
Financial
pengawasan terhadap seluruh Perusahaan
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INTERNAL AUDIT
CHARTER
PT Bank Mandiri (Persero) Tbk.
Anak dalam Konglomerasi Keuangan dan
Dewan Komisaris Bank Mandiri serta
Direktur yang membawahkan fungsi
kepatuhan Bank Mandiri.
INTERNAL AUDIT
CHARTER
PT Bank Mandiri (Persero) Tbk.
Conglomerate and Board of Commissioners
of Bank Mandiri as well as Director which is
responsible for the compliance function in
Bank Mandiri.
Bab V
INDEPENDENSI, OBYEKTIVITAS DAN
PROFESIONALISME
Chapter V
INDEPENDENCY, OBJECTIVITY AND
PROFESSIONALISM
Artikel 500
Independensi
Article 500
Independency
1. IA mampu mengungkapkan pandangan dan 1. IA is able to convey its opinions and thoughts
without influence or pressure from any other
pemikirannya tanpa pengaruh ataupun
party whomsoever.
tekanan dari pihak lain manapun.
2. IA memiliki kebebasan dalam menetapkan 2. IA has freedom to set out the method, scope,
metode, scope, cara, teknik dan pendekatan
manner, technique and audit approach
audit yang akan dilakukan.
which will be conducted.
3. Internal Auditor dan Investigator tidak 3. Internal Auditor and Investigator do not
melakukan
kegiatan
yang
bersifat
carry out operational activities outside of
operasional diluar aktivitas internal audit
internal audit activities and investigation
dan aktivitas investigasi.
activities.
4. Internal Auditor dan Investigator tidak 4. Internal Auditor and Investigator do not
melakukan perangkapan tugas dan jabatan
carry out double duties and positions in the
pada kegiatan operasional perusahaan dan
operational activities of company and
afiliasinya maupun Perusahaan Anak.
affiliations as well Subsidiaries.
6
INTERNAL AUDIT
CHARTER
PT Bank Mandiri (Persero) Tbk.
INTERNAL AUDIT
CHARTER
PT Bank Mandiri (Persero) Tbk.
Artikel 510
Article 510
Obyektivitas
Objectivity
1. Internal Auditor dan Investigator harus 1. Internal Auditor and Investigator must have
independent mental attitude in carrying out
memiliki sikap mental independen dalam
melaksanakan aktivitas internal audit dan
internal audit activities and investigation
aktivtas investigasi. Sikap mental tersebut
activities. The mental attitude is reflected
tercermin dari laporan yang lengkap,
from a report which is complete, objective
and based on careful and impartial analysis.
obyektif serta berdasarkan analisis yang
cermat dan tidak memihak.
2. Internal Auditor dan Investigator bebas dari 2. Internal Auditor and Investigator are free of
pertentangan kepentingan (conflict of
conflict of interest over the object or activity
which is being investigated. If the Internal
interest) atas obyek atau kegiatan yang
diperiksa. Apabila Internal Auditor dan
Auditor and Investigator have conflict of
Investigator
mempunyai
pertentangan
interest over the object or activities which is
under investigation, the relevant party must
kepentingan atas obyek atau kegiatan yang
state its relation and should not be assigned
diperiksa, maka yang bersangkutan harus
for carrying out the audit over the concerned
menyatakan keterkaitannya dan tidak
object or activity.
ditugaskan untuk melaksanakan audit
terhadap obyek atau kegiatan dimaksud .
Artikel 520
Profesionalisme
Article 520
Professionalism
INTERNAL AUDIT
CHARTER
PT Bank Mandiri (Persero) Tbk.
2. Kompetensi sesuai dengan
profile yang dibutuhkan.
INTERNAL AUDIT
CHARTER
PT Bank Mandiri (Persero) Tbk.
with
the
3. Kecakapan
dalam
berinteraksi
dan 3. Proficiency
in
interaction
and
berkomunikasi secara efektif baik lisan
communication effectively either orally and
written.
maupun tertulis.
4. Kemauan
dan
kemampuan
untuk 4. Willingness and ability to improve the
meningkatkan kualitas kompetensi baik
competency quality both behavior and
perilaku maupun teknis.
technical.
5. Kewajiban mematuhi Kode Etik Internal 5. Obligation to comply with Code of Conduct
of Internal Auditor and Profession Standards
Auditor dan Standar Profesi Internal Auditor
of Internal Auditor for Internal Auditor as
bagi Internal Auditor serta Kode Etik
well as Code of Conduct of Investigator and
Investigator dan Standar Profesi Investigator
bagi Investigator.
Profession Standards of Investigator for
Investigator.
6. Kewajiban menjaga kerahasiaan informasi 6. Obligation
to
maintain
information
dan/atau data perusahaan terkait dengan
confidentiality and/or data of the company
pelaksanaan tugas dan tanggung jawab
related to implementation or duty and
Internal
Auditor
kecuali
diwajibkan
responsibility of Internal Auditor unless it is
obliged based on laws and regulations or
berdasarkan
peraturan
perundangstipulation/verdict of Court.
undangan
atau
penetapan/putusan
Pengadilan.
Bab VI
AKTIVITAS INTERNAL AUDIT DAN INVESTIGASI
Artikel 600
Aktivitas Internal Audit
Chapter VI
INTERNAL AUDIT AND INVESTIGATION ACTIVITY
Article 600
Internal Audit Activity
1. Internal Audit melaksanakan aktivitasnya 1. Internal Audit conducts its activity based on
berdasarkan rencana audit tahunan yang
annual audit plan which has obtained
telah mendapat persetujuan Direktur Utama
approval from President Director and it is
dan dilaporkan kepada Dewan Komisaris
reported to Board of Commissioners through
Audit Committee.
melalui Komite Audit.
2. Internal Audit wajib menyampaikan laporan 2. Internal Audit is obliged to deliver report on
the result of internal audit implementation
hasil pelaksanaan aktivitas internal audit
kepada Direktur Utama, Dewan Komisaris
to
President
Director,
Board
of
melalui Komite Audit dan Klien dengan
Commissioners through Audit Committee
tembusan
kepada
Direktur
yang
and Client the copy of it is delivered to
membawahkan fungsi Kepatuhan.
Director in charge in Compliance function.
INTERNAL AUDIT
CHARTER
PT Bank Mandiri (Persero) Tbk.
INTERNAL AUDIT
CHARTER
PT Bank Mandiri (Persero) Tbk.
3. Internal Audit wajib menyampaikan laporan 3. Internal Audit is obliged to submit report to
kepada regulator sesuai dengan ketentuan
regulator in accordance with the applicable
yang berlaku.
provision.
4. Internal Audit memantau dan menganalisis 4. Internal Audit shall monitor and analyse and
serta melaporkan kepada Direktur Utama
report to President Director and Board of
dan Dewan Komisaris melalui Komite Audit
Commissioners through Audit Committee
mengenai
perkembangan
pelaksanaan
regarding the progress of implementation
tindak lanjut perbaikan yang telah dilakukan
and follow up of correction having been
Klien.
done by Client.
5. Dalam hal pelaksanaan tindak lanjut tidak 5. In the event that follow-up is not conducted
by Client, then, Internal Audit shall report it
dilaksanakan oleh Klien maka Internal Audit
melaporkan kepada Direktur Utama dan
to President Director and Board of
Dewan Komisaris melaui Komite Audit untuk
Commissioners through Audit Committee to
dilakukan tindakan lebih lanjut.
take any further action of it.
6. Internal Audit memantau pelaksanaan audit 6. Internal Audit shall monitor the performance
intern dan melaksanakan audit di
of internal audit and perform audit in
Perusahaan Anak serta menyampaikan
Beneficiary Company and to convey report
on integrated audit result in accordance with
laporan hasil audit terintegrasi sesuai tugas
duties and responsibility as Integrated SKAI
dan tanggung jawab sebagai SKAI
in financial Conglomeration.
Terintegrasi dalam Konglomerasi keuangan.
Artikel 610
Aktivitas Investigasi
Article 610
Investigation Activity
1. Internal Audit melakukan investigasi 1. Internal Audit carries out investigation over
terhadap kasus/masalah pada setiap aspek
the case/problem in each aspect and
dan unsur kegiatan yang terindikasi fraud
element of activity which is indicated any
dan pelanggaran code of conduct.
fraud and breach of code of conduct.
2. Aktivitas investigasi bertujuan untuk 2. Investigation activity has the objective to
mengungkapkan
modus
operandi,
express operandi modus, the cause of
penyebab, potensi kerugian, pelaku dan
potential loss, actor and other party
pihak lain yang terlibat.
involved.
3. Internal Audit melaporkan hasil investigasi 3. Internal Audit reports the result of
kepada Direksi sesuai bidangnya untuk
investigation to Board of Directors in
mendapatkan keputusan.
accordance with its specialization to get the
resolution of it.
INTERNAL AUDIT
CHARTER
PT Bank Mandiri (Persero) Tbk.
INTERNAL AUDIT
CHARTER
PT Bank Mandiri (Persero) Tbk.
Bab VII
QUALITY ASSURANCE
Artikel 700
Quality Assurance
Chapter VII
QUALITY ASSURANCE
Article 700
Quality Assurance
Bab VIII
LAIN-LAIN
Artikel 800
Lain-lain
Chapter VIII
MISCELLANEOUS
Article 800
Miscellaneous
1. Minimal satu kali dalam satu tahun Internal 1. At least once a year the adequacy of this
Audit Charter ini perlu dinilai kecukupannya
Internal Audit Charter, will be necessarily
oleh Direktur Utama dan Dewan Komisaris
assessed by President Director and Board of
Commissioners to maintain the performance
agar pelaksanaan aktivitas internal audit
of internal audit implantation shall be under
senantiasa berada pada tingkat optimal.
optimal level.
2. Internal Audit Charter ini mulai berlaku pada 2. This Internal Audit Charter shall be effective
tanggal 17 Desember 2015
as of 17th of December 2015
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INTERNAL AUDIT
CHARTER
PT Bank Mandiri (Persero) Tbk.
Lampiran
DASAR HUKUM
INTERNAL AUDIT
CHARTER
PT Bank Mandiri (Persero) Tbk.
Attachment
LEGAL BASIS
Peraturan perundang-undangan dan ketentuan Laws and regulations and the provision in
terkait dengan fungsi internal audit :
relation to the function of internal audit :
1. Undang-Undang RI No. 7 tahun 1992 tentang 1. Law of the Republic of Indonesia No. 7 year
Perbankan sebagaimana telah diubah
1992 regarding Banking as having been
dengan Undang-Undang No. 10 tahun 1998.
amended by Law No. 10 year 1998.
2. Undang-Undang RI No. 40 tahun 2007 2. Law of the Republic of Indonesia No. 40 year
2007 dated 16th of August 2007 regarding
tanggal 16 Agustus 2007 tentang Perseroan
Terbatas.
Limited Liability Company.
3. Peraturan Bank Indonesia No. 1/6/PBI/1999 3. Regulation of Bank Indonesia No.
tentang Penugasan Direktur Kepatuhan
1/6/PBI/1999 regarding Assignment of
(Compliance Director) dan Penerapan
Compliance Director and Application of
Public Bank Internal Audit Function Standard
Standar Pelaksanaan Fungsi Audit Intern
(SPFAIB).
Bank Umum (SPFAIB).
4. Peraturan Bank Indonesia No. 8/4/PBI/2006 4. Regulation of Bank Indonesia No.
tanggal 30 Januari 2006 tentang Pelaksanaan
8/4/PBI/2006 dated 30th of January 2006
Good Corporate Governance Bagi Bank
regarding the Implementation of Good
Umum sebagaimana telah diubah dengan
Corporate Governance for Public Bank as
Peraturan
Bank
Indonesia
No.
having been amended by Regulation of Bank
Indonesia No. 8/14/PBI/2006 dated 5th of
8/14/PBI/2006 tanggal 5 Oktober 2006.
October 2006.
5. Peraturan
Bank
Indonesia
No. 5. Regulation of Bank Indonesia No.
9/15/PBI/2007 tanggal 30 November 2007
9/15/PBI/2007 dated 30th of November 2007
tentang Penerapan Manajemen Risiko
regarding
the
Application
of
Risk
Dalam Penggunaan Teknologi Informasi Oleh
Management in the Use of Information
Bank Umum.
Technology by Public Bank.
6. Peraturan
Bank
Indonesia
No. 6. Regulation of Bank Indonesia No.
15/12/PBI/2013 tanggal 12 Desember 2013
15/12/PBI/2013 dated 12th of December
tentang Kewajiban Penyediaan Modal
2013 regarding Obligation of Procurement of
Minimum Capital of Commercial Bank.
Minimum Bank Umum.
7. Peraturan Otoritas Jasa Keuangan No. 7. Regulation of Indonesia Financial Service
Authority No. 18/POJK.03/2014 dated 18
18/POJK.03/2014 tanggal 18 November 2014
November 2014 regarding Application of the
tentang Penerapan Tata Kelola Terintegrasi
Integrated Governance For Financial
Bagi Konglomerasi Keuangan.
Conglomeration.
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INTERNAL AUDIT
CHARTER
PT Bank Mandiri (Persero) Tbk.
INTERNAL AUDIT
CHARTER
PT Bank Mandiri (Persero) Tbk.
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