IMPLEMENTASI INTERNAL CONTROL PADA INDUSTRI PERBANKAN.docx - IMPLEMENTASI INTERNAL CONTROL PADA INDUSTRI PERBANKAN(Sakti Manubowo Jati

IMPLEMENTASI INTERNAL CONTROL PADA INDUSTRI PERBANKAN.docx...

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IMPLEMENTASI INTERNAL CONTROL PADA INDUSTRI PERBANKAN (Sakti Manubowo Jati - 18/436857/PEK/24381 ) Sistem pengendalian internal Perseroan mengacu pada Surat Edaran OJK No. 35/SEOJK.03/2017 tanggal 7 Juli 2017 tentang Pedoman Standar Sistem Pengendalian Intern bagi Bank Umum yang mencakup 5 (lima) komponen yaitu: 1. Pengawasan oleh Manajemen dan Budaya Pengendalian (Management Oversight and Control Culture). 2. Identifikasi dan Penilaian Risiko (Risk Recognition and Assessment). 3. Kegiatan Pengendalian dan Pemisahan Fungsi (Control Activities and Segregation of Duties). 4. Sistem Akuntansi, Informasi, dan Komunikasi (Accountancy, Information and Communication). 5. Kegiatan Pemantauan dan Tindakan Koreksi Penyimpangan/Kelemahan (Monitoring Activities and Correcting Deficiencies). Kelima komponen tersebut sejalan dengan Internal Control-Integrated Framework yang dikembangkan oleh The Committee of Sponsoring Organization of the Treadway Commission (COSO). Perseroan telah: a. Memiliki rencana pemulihan darurat (contingency recovery plan) dan sistem rekam cadang (back-up) untuk mencegah kegagalan usaha yang berisiko tinggi. b. Mendokumentasikan dan menguji kembali efektivitas prosedur, proses dan sistem rekam cadang (back-up) secara berkala untuk memastikan bahwa seluruh rencana, proses pemulihan darurat (contingency recovery plan) dan sistem back-up telah bekerja secara efektif. c. Mendokumentasikan pelaksanaan pengujian berkala tersebut dan Direksi Perseroan memberikan perhatian yang penuh terhadap kelemahan prosedur, proses dan sistem yang didasarkan atas hasil pengujian serta selanjutnya melakukan langkah perbaikan. d. Memiliki dan memelihara sistem informasi manajemen yang diselenggarakan, baik dalam bentuk elektronik maupun bukan elektronik. Pihak-pihak yang terlibat dan bertanggung jawab dalam terlaksananya Sistem Pengendalian Internal Perseroan yang handal dan efektif, antara lain: 1. Dewan Komisaris.
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  • Fall '15
  • AminWibowo,Ph.D

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