PIAGAM AUDIT INTERNAL INTERNAL AUDIT CHARTER

PT BANK PERMATA TBK. PT BANK PERMATA TBK.

1. Latar Belakang 1. Background

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.

c. The International Professional Practice c. The International Professional Practice

Framework (IPPF), The Institute of Internal Framework (IPPF), The Institute of Internal
Auditors (IIA). Auditors (IIA).

2. Fungsi & Ruang Lingkup 2. Functions & Scope

Fungsi Functions

1. Membantu organisasi mencapai tujuannya 1. To assist organization in achieving its

dengan memberikan assurance & consulting objectives by providing independent and
yang independen dan obyektif serta objective assurance & consulting as well as
memberikan nilai tambah. to provide the value added.

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).

4. Mengembangkan kompetensi Auditor Internal 4. To develop the Internal Auditor’s

dan mengintensifkan penggunaan teknologi competence and intensify the use of
informasi. information technology.

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

Piagam Audit Internal / Internal Audit Charter

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kesimpulan independen mengenai entitas,
operasional, fungsi, proses, sistem atau materi
pelajaran lainnya. Sifat dan ruang lingkup
penugasan pemeriksaan ditentukan oleh Auditor
Internal.
Kegiatan konsultasi bersifat memberikan saran dan
umumnya dilakukan atas permintaan khusus dari
Manajemen Bank. Ruang lingkup dan cakupan
keterlibatan kegiatan konsultasi diatur sesuai
kesepakatan dengan Manajemen Bank.
Ruang Lingkup
Ruang lingkup kegiatan Audit Internal mencakup
seluruh aspek dan kegiatan di Bank termasuk anak
perusahaannya. Ruang lingkup kegiatan Audit
Internal adalah mengevaluasi proses tata kelola,
manajemen risiko dan pengendalian Bank untuk
memastikan apakah:
a. Risiko telah teridentifikasi dan dikelola secara
memadai.
b. Informasi yang signifikan terkait aspek
keuangan, manajerial dan operasional telah
disajikan secara akurat, handal dan tepat waktu.
c. Operasional perbankan telah sesuai dengan
kebijakan, standar, prosedur serta peraturan
dan/atau perundang-undangan yang berlaku.
d. Program, rencana dan tujuan dapat tercapai
secara efektif dan efisien.
e. Kualitas dan perbaikan yang berkesinambungan
selalu terpelihara dengan tetap memperhatikan
proses pengendalian internal.
f. Permasalahan signifikan yang berdampak pada
Bank diketahui dan ditangani dengan tepat.
3. Visi & Misi
Visi
Menjalankan fungsi Audit Internal yang terbaik
dengan memastikan implementasi prinsip-prinsip
tata kelola selaras dengan nilai strategi dan
kebijakan Bank.
Misi
Memberikan jasa Audit Internal yang independen,
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entity, operation, function, process, system or
other subject matter. The nature and scope of the
assurance engagement are determined by the
Internal Auditor.
Consulting services are advisory in nature and are
generally performed at the specific request of
Bank’s Management. The nature and scope of the
consulting engagement are subject to agreement
with the Bank’s Management.
Scope
The scope of Internal Audit work covers all
aspects and activities in the Bank including its
subsidiary. The scope of Internal Audit work is to
evaluate the Bank’s governance, risk
management and control processes whether:
a. Risks are properly identified and managed.
b. Significant information of financial,
managerial and operational are accurately,
reliably and timely presented.
c. Banking operations are in compliance with
the prevailing policies, standards, procedures
and regulations and/or laws.
d. Programs, plans and objectives are effectively
and efficiently achieved.
e. Quality and continuous improvements are
maintained with attention given to the internal
control process.
f. Significant regulatory issues impacting the
Bank are acknowledged and addressed
appropriately.
3. Vision & Mission
Vision
Conduct the best Internal Audit function by
ensuring the implementation of governance
principles aligned with the Bank's strategy and
policies.
Mission
Deliver independent, qualified Internal Audit
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berkualitas dan memberikan nilai tambah bagi Bank
sehingga kegiatan usaha Bank dapat dikelola
berdasarkan prinsip transparansi, akuntabilitas,
pertanggungjawaban, independensi, kewajaran, dan
mematuhi peraturan perundang-undangan yang
berlaku.
4. Struktur & Kedudukan Organisasi
a. Audit Internal dipimpin oleh Kepala Audit
Internal.
b. Kepala Audit Internal diangkat dan
diberhentikan oleh Direktur Utama atas
persetujuan Dewan Komisaris.
c. Direktur Utama dapat memberhentikan Kepala
Audit Internal setelah mendapat persetujuan
Dewan Komisaris jika Kepala Audit Internal
tidak memenuhi persyaratan sebagaimana
diatur dalam Piagam ini dan/atau tidak cakap
dalam menjalankan tugas.
d. Setiap pengangkatan, penggantian ataupun
pemberhentian Kepala Audit Internal
dilaporkan kepada regulator.
e. Kepala Audit Internal bertanggung jawab
secara langsung kepada Direktur Utama.
f. Kepala Audit Internal bertanggung jawab
secara fungsional kepada Dewan Komisaris
melalui Komite Audit. Hal ini untuk
mendukung independensi dan menjamin
kelancaran tugas & tanggung jawab Audit
Internal serta wewenang dalam memantau
tindak lanjut.
g. Seluruh Auditor Internal bertanggungjawab
secara berjenjang kepada Kepala Audit
Internal.
5. Independensi & Obyektifitas
Audit Internal harus independen, obyektif dan
profesional dalam melaksanakan tugasnya sehingga
mampu mengungkapkan pandangan dan
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services and provide added value to the Bank
hence the Bank's business activities can be
managed based on the principles of transparency,
accountability, responsibility, independence,
fairness and compliance with applicable laws and
regulations.
4. Structure & Position within Organization
a. Internal Audit is headed by the Head of
Internal Audit.
b. The Head of Internal Audit is appointed and
dismissed by the President Director upon
the approval of the Board of
Commissioners.
c. The President Director may dismiss the
Head of Internal Audit after obtaining the
approval from the Board of Commissioners
if the Head of Internal Audit does not meet
the requirements set forth in this Charter
and/or is incompetence in carrying out the
duties.
d. Any appointment, replacement or dismissal
of the Head of Internal Audit shall be
reported to the regulator.
e. The Head of Internal Audit is directly
responsible to the President Director.
f. The Head of Internal Audit is functionally
responsible to the Board of Commissioners
through the Audit Committee. This is to
support independence and ensure the
smooth functioning of Internal Audit duties
& responsibilities and the authority to
monitor follow-up.
g. The entire Internal Auditor is gradually
responsible to the Head of Internal Audit.
5. Independency & Objectivity
Internal Audit must be independent, objective and
professional in carrying out its duties so as to be
able to convey opinions and thoughts without
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pemikirannya tanpa pengaruh ataupun tekanan dari
pihak lain. Untuk lebih terlaksananya independensi
Audit Internal, Direktur Utama harus memberikan
dukungan sepenuhnya dan Komite Audit harus
mengawasi dan membimbing pelaksanaannya.
influence or pressure from the other parties. For
more independency of the Internal Audit,
President Director must provide full supports and
the Audit Committee must supervise and assist
the implementation of it.

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:

a. Audit Internal bertanggung jawab secara a. Internal Audit shall be accountable to

langsung kepada Direktur Utama dan secara President Director and functionally to the
fungsional kepada Dewan Komisaris melalui Board of Commissioners through the Audit
Komite Audit. Committee.

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

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 review, konsultasi, investigasi atau penilaian any audits, review, consultation, investigation
yang dilakukan oleh Audit Internal. or assessment work performed by the Internal
Audit.

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.

6. Tugas & Tanggungjawab 6. Roles & Responsibilities

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.

d. Memberikan rekomendasi perbaikan dan d. Provide recommendations on improvements

informasi yang obyektif tentang kegiatan yang and objective information on activities
diperiksa pada semua tingkatan manajemen. examined at all levels of management.

e. Menyiapkan laporan hasil audit dan
menyampaikan laporan tersebut kepada
Direktur Utama dan Dewan Komisaris melalui
Komite Audit dengan tembusan kepada
Direktur Kepatuhan.
e. Prepare a report of the audit result and submit
the report to the President Director and the
Board of Commissioners through Audit
Committee with a copy to the Compliance
Director.

f. Memantau, menganalisa dan melaporkan f. Monitor, analyze and report on the

pelaksanaan tindak lanjut perbaikan yang telah implementation of follow-up improvements
disepakati. that have been agreed.

g. Bekerjasama dengan Komite Audit. g. Liaise with the Audit Committee.

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h. Menyusun program untuk mengevaluasi mutu h. Develop a program to evaluate the quality of
kegiatan Audit Internal yang dilakukan. Internal Audit activities undertaken.

i. Melakukan pemeriksaan khusus apabila i. Conduct special audits where necessary as

diperlukan sepanjang tidak mempengaruhi long as they do not affect independence.
independensi.

j. Audit Internal harus mengidentifikasi dan j.
memperhatikan ekspektasi Dewan Direksi,
Manajemen Senior, Dewan Komisaris serta
pemangku kepentingan lainnya terhadap opini
dan kesimpulan yang diberikan oleh Audit
Internal.
The Internal Audit shall identify and observe
the expectations of the Board of Directors,
Senior Management, Board of Commissioners
and other stakeholders on the opinions and
conclusions provided by Internal Audit.

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.

d. Melakukan koordinasi dengan Auditor d. Coordinate with External Auditor.

Eksternal.

8. Kode Etik 8. Code of Ethics

Dalam melaksanakan tugasnya, Kepala Audit
Internal dan Auditor Internal harus mematuhi Kode
Etik Bank dan Kode Etik Audit Internal yang
dibentuk sesuai dengan SPFAIB dan IPPF.
In performing its duties, Head of Internal Audit
and Internal Auditors should abide to the Bank’s
Code of Ethics and Internal Audit Code of Ethics
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

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 penilaian yang berimbang terhadap semua
keadaan yang relevan dan tidak dipengaruhi
oleh kepentingan Auditor Internal secara
pribadi maupun orang lain.
c. Kerahasiaan
Auditor Internal menghormati nilai dan
kepemilikan informasi yang diterima dan tidak
mengungkapkan informasi tersebut diluar
kewewenangannya kecuali terdapat kewajiban
hukum atau profesional untuk melakukannya.
d. Kompetensi
Auditor Internal menerapkan pengetahuan,
keterampilan dan pengalaman yang dibutuhkan
dalam kegiatan Audit Internal.
9. Persyaratan Auditor Internal
Auditor Internal secara individu dan/atau secara
bersama-sama harus memiliki pengetahuan,
kecakapan dan kompetensi antara lain:
a. Memiliki integritas dan perilaku yang
profesional, independen, jujur dan sifat obyektif
dalam pelaksanaan tugasnya.
b. Memiliki pengetahuan dan/atau pengalaman
mengenai teknik audit, manajemen risiko,
sistem pengendalian internal dan disiplin ilmu
lain yang relevan dengan bidang tugasnya.
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
komunikasi baik lisan maupun tertulis secara
efektif.
e. Mematuhi standar profesi yang dikeluarkan
oleh asosiasi Audit Internal.
f. Mematuhi Kode Etik Audit Internal.
g. Menjaga kerahasiaan informasi dan/atau data
Bank terkait dengan pelaksanaan tugas &
tanggung jawab Audit Internal kecuali
diwajibkan berdasarkan peraturan perundang-
undangan atau keputusan pengadilan.
Piagam Audit Internal / Internal Audit Charter
unduly influenced by their own interests or by
others in forming judgments.
c. Confidentiality
Internal Auditors respect the value and
ownership of information they receive and do
not disclose information without appropriate
authority unless there is a legal or
professional obligation to do so.
d. Competency
Internal Auditors apply the knowledge, skills
and experience needed in the performance of
Internal Audit services.
9. Requirements of Internal Auditors
Internal Auditors individually and/or collectively
must have knowledge, skills and competence as
following:
a. Have integrity and professional behavior,
independent, honest and objective nature in
the execution of its duties.
b. Having knowledge and/or experience on audit
techniques, risk management, internal control
system and other disciplines relevant to their
field of duty.
d. Have the ability to interact and communicate
both orally and in writing effectively.
e. Comply with the professional standards
issued by the Internal Audit association.
f. Comply with the Internal Audit Code of
Conduct.
g. Maintain the confidentiality of Bank
information and/or data related to the
performance of Internal Audit duties &
responsibilities unless required by law or
court decision.
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 h. Memahami prinsip-prinsip tata kelola h. Understand the principles of corporate
perusahaan dan manajemen risiko. governance and risk management.

i. Bersedia meningkatkan pengetahuan, keahlian i. Willing to improve knowledge, expertise and

dan kemampuan profesionalismenya secara professionalism ability continuously.
terus menerus.

10. Akuntabilitas 10. Accountability

Audit Internal berkewajiban untuk: The Internal Audit is obliged to:

a. Menyiapkan penilaian mengenai kecukupan a. Provide an assessment of the adequacy and

dan efektifitas operasional Bank sesuai tugas effectiveness of Bank operations in
& tanggung jawab Audit Internal. accordance with the duties & responsibilities
of Internal Audit.

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.

c. Melaporkan perkembangan dan hasil c. Report progress and achievements of the

pencapaian Rencana Kerja Tahunan Audit Annual Internal Audit Work Plan and the
Internal serta kecukupan sumber daya Audit adequacy of Internal Audit resources
Internal secara periodik. periodically.

d. Berkoordinasi dengan fungsi pengawasan d. Coordinate with other supervisory functions

lainnya, yaitu Manajemen Risiko, Kepatuhan, namely Risk Management, Compliance and
serta Auditor Eksternal dalam melaksanakan External Auditor in performing Internal Audit
tugas & tanggung jawab Audit Internal. duties & responsibilities.

11. Larangan Perangkapan Tugas 11. Prohibitions of Dual Roles

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.

12. Penutup 12. Closing

Audit Internal akan melakukan review terhadap
Piagam Audit Internal secara berkala. Perubahan
Piagam Audit Internal ditetapkan oleh Direksi
setelah mendapat persetujuan Dewan Komisaris.
The Internal Audit will periodically review the
Internal Audit Charter on a regular basis. The
amendments to the Internal Audit Charter are
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

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yang diterbitkan sebelum Piagam ini dinyatakan Charter issued before the Charter is declared no
tidak berlaku lagi. longer valid.

13. Persetujuan 13. Approval

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.

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