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INTERNAL AUDIT INTERNAL AUDIT

CHARTER CHARTER
PT Bank Mandiri (Persero) Tbk. PT Bank Mandiri (Persero) Tbk.

Dalam rangka menjaga dan mengamankan In the framework of maintaining and securing
kegiatan usaha sesuai visi dan misi PT Bank business activities in line with the vision and
Mandiri (Persero) Tbk, serta memberikan mission of PT Bank Mandiri (Persero) Tbk, and to
landasan dan pedoman bagi Internal Audit (IA) provide foundation and guidelines for the
yang merupakan bagian dari Sistem Internal Audit (IA) which constitutes a part of the
Pengendalian Intern, maka perlu ditetapkan Internal Control System, it is necessary to set out
Internal Audit Charter. Internal Audit Charter an Internal Audit Charter. Internal Audit Charter
disusun berdasarkan Peraturan Bank Indonesia is prepared based on the Regulation of Bank
mengenai penerapan Standar Pelaksanaan Indonesia regarding the application of
Fungsi Audit Intern Bank (SPFAIB) dan Keputusan Implementation of Bank Internal Audit Function
Ketua Badan Pengawas Pasar Modal & Lembaga Standard (SPFAIB) and the Decree of Head of
Keuangan tentang Pembentukan dan Pedoman Supervisory Capital Market & Financial
Penyusunan Piagam Unit Audit Internal serta Institution Agency regarding Establishment and
standar dari The Institute of Internal Auditors Guidelines of Preparation of Internal Audit Unit
(IIA). Charter and standard from The Institute of
Internal Audit (IIA).

Bab I Chapter I
VISI, MISI DAN FUNGSI VISION, MISSION AND FUNCTION
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
1. Membantu organisasi mencapai tujuannya 1. To assist organization in achieving its
dengan memberikan assurance & consulting objectives by providing independent and
yang independen dan objektif serta objective assurance & consulting as well as
memberikan nilai tambah. to provide the value added.
2. Mengevaluasi efektivitas internal control, 2. To evaluate the effectiveness of the internal
risk management, dan governance process control, risk management, and governance
melalui penerapan Risk Based Audit. process through the application of Risk
Based Audit.
3. Mengelola aktivitas internal audit secara 3. To manage the internal audit activities
efektif dan efisien (operational excellence). effectively and efficiently (operational
excellence).

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INTERNAL AUDIT INTERNAL AUDIT
CHARTER CHARTER
PT Bank Mandiri (Persero) Tbk. 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 Article 120


Fungsi Function

Internal Audit membantu organisasi mencapai Internal Audit supports the organization to
tujuannya melalui aktivitas internal audit achieve its objectives through the activities of
(assurance dan consulting) dan aktivitas internal audit (assurance and consulting) and
investigasi dalam rangka memberikan penilaian investigation activities in order to provide
yang independen atas internal control, independent assessment upon the internal
penerapan risk management dan proses control, risk management implementation and
governance dalam organisasi perusahaan. governance process in the company
organization.

Bab II Chapter II
KEDUDUKAN DALAM ORGANISASI POSITION IN ORGANIZATION
Artikel 200 Article 200
Kedudukan Dalam Organisasi 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 Commitee 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 yang diangkat dan diberhentikan executive who is assigned and dismissed by
oleh Direktur Utama Bank dengan President Director of Bank under the
persetujuan dari Dewan Komisaris dan approval of Board of Commissioners and is
dilaporkan kepada Regulator. reported to 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

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INTERNAL AUDIT INTERNAL AUDIT
CHARTER CHARTER
PT Bank Mandiri (Persero) Tbk. PT Bank Mandiri (Persero) Tbk.
Audit untuk menginformasikan berbagai hal Commitee to inform various matters in
yang berhubungan dengan aktivitas internal relation to the internal audit activities and
audit dan aktivitas investigasi. investigation activities.
4. Internal Auditor bertanggungjawab secara 4. Internal Auditor is directly responsible to the
langsung kepada Chief Audit Executive. Chief Audit Executive.
5. Internal Audit menjalankan fungsi sebagai 5. Internal Audit carries out the function as the
SKAI Terintegrasi dalam rangka penerapan Integrated SKAI in order to implement the
Tata Kelola Terintegrasi dalam Konglomerasi Integrated Governance in Financial
Keuangan. Conglomeration.

Bab III Chapter III


RUANG LINGKUP SCOPE
Artikel 300 Article 300
Ruang Lingkup Scope

Ruang lingkup pekerjaan internal audit Scope of work of the internal audit includes all
mencakup semua area operasi Bank Mandiri, operation area of Bank Mandiri, Subsidiaries, and
Perusahaan Anak dan afiliasi sesuai governance affiliates in accordance with the applicable
yang berlaku untuk menentukan kecukupan governance to determine the internal control
kualitas internal control, penerapan risk quality adequacy, implementation of risk
management, dan proses governance dalam management, and governance process in order
rangka membantu organisasi mencapai to assist the organization to achieve its
tujuannya. objectives.

Bab IV Chapter IV
KEWENANGAN DAN TANGGUNG JAWAB AUTHORITY AND RESPONSIBILITY
Artikel 400 Article 400
Kewenangan Authority

1. Melakukan aktivitas internal audit terhadap 1. To carry out internal audit activities toward
kegiatan semua unit kerja dalam organisasi the activities of all units in the organization
Bank serta Perusahaan Anak dan afiliasinya of Bank, Subsidiaries and its affiliations in
sesuai governance yang berlaku. accordance with the applicable governance.
2. Melakukan komunikasi secara langsung 2. To carry out direct communication with
dengan Direktur Utama, Dewan Komisaris, President Director, Board of Commissioners
dan/atau Komite Audit. and/or Audit Committee.
3. Melakukan komunikasi dengan pihak 3. To communicate with external parties
eksternal termasuk regulator. including regulator.

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INTERNAL AUDIT INTERNAL AUDIT
CHARTER CHARTER
PT Bank Mandiri (Persero) Tbk. PT Bank Mandiri (Persero) Tbk.

4. Mengadakan rapat secara berkala dan 4. To hold regular and incidental meetings with
insidentil dengan Direktur Utama, Dewan President Director, Board of Commissioners,
Komisaris, dan/atau Komite Audit. and/or Audit Committee.
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
dan fungsinya. function.
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 Article 410


Tanggung Jawab 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
dapat dicapai secara optimal dan achieved optimally and sustainable.
berkesinambungan.
2. Melaksanakan langkah-langkah dalam 2. To take measures in order to explore
rangka menggali informasi (investigasi), information (investigation), to report, and to
melaporkan, dan menyampaikan deliver recommendation/conclusion on fraud
rekomendasi/kesimpulan atas fraud kepada to Management.
Manajemen.
3. Mengembangkan dan menjalankan program 3. To develop and implement programs for
untuk mengevaluasi dan meningkatkan evaluation and enhancement of the Internal
kualitas Internal Audit. Audit quality.
4. Memberikan rekomendasi atas hasil audit 4. To provide recommendation upon the audit
dan memonitor tindak lanjut hasil aktivitas result and to monitor the follow up of the
internal audit dan aktivitas investigasi. results of internal audit activities and
investigation activities.

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INTERNAL AUDIT INTERNAL AUDIT
CHARTER CHARTER
PT Bank Mandiri (Persero) Tbk. 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
kegiatan eksternal audit dan unit/fungsi audit activities and other assurance supplier
penyedia assurance lainnya, agar dapat unit/function, in order to achieve
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 In the implementation of function as the
Terintegrasi, tugas dan tanggung jawab Internal Integrated SKAI, duties and responsibilities of the
Audit mengacu pada Pedoman Tata Kelola Internal Audit refers to the Guidelines of
Terintegrasi, yaitu : Integrated Governance, namely :
1. Memantau pelaksanaan audit intern pada 1. To monitor the implementation of internal
masing-masing Perusahaan Anak dalam audit in each Subsidiary in the Financial
Konglomerasi Keuangan. Dalam Conglomerate. In the implementation, the
pelaksanaannya Internal Audit melakukan Internal Audit carries out among others :
antara lain :
a. Evaluasi rencana audit internal audit a. Evaluation of the internal audit plan of
Perusahaan Anak dalam Konglomerasi Subsidiaries in Financial Conglomerate in
Keuangan dalam rangka penyelarasan the framework of harmonization to the
rencana audit terintegrasi. integrated audit plan.
b. Evaluasi hasil audit internal dan eksternal b. Evaluation of the result of internal and
Perusahaan Anak dalam Konglomerasi external audit of Subsidiaries in Financial
Keuangan beserta tindak lanjutnya dalam Conglomerate along with the follow up of
rangka penyusunan laporan audit intern it in the framework of preparation of the
terintegrasi. integrated internal audit report.
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
pengawasan terhadap seluruh Perusahaan over all Subsidiaries in Financial

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INTERNAL AUDIT INTERNAL AUDIT
CHARTER CHARTER
PT Bank Mandiri (Persero) Tbk. PT Bank Mandiri (Persero) Tbk.
Anak dalam Konglomerasi Keuangan dan Conglomerate and Board of Commissioners
Dewan Komisaris Bank Mandiri serta of Bank Mandiri as well as Director which is
Direktur yang membawahkan fungsi responsible for the compliance function in
kepatuhan Bank Mandiri. Bank Mandiri.

Bab V Chapter V
INDEPENDENSI, OBYEKTIVITAS DAN INDEPENDENCY, OBJECTIVITY AND
PROFESIONALISME PROFESSIONALISM
IA harus independen, obyektif dan profesional IA must be independent, objective and
dalam melaksanakan tugasnya sehingga mampu professional in carrying out its duties so as to be
mengungkapkan pandangan dan pemikirannya able to convey opinions and thoughts without
tanpa pengaruh ataupun tekanan dari pihak lain. infuence or pressure from the other parties. For
Untuk lebih terlaksananya independensi IA, more independency of the IA, President Director
Direktur Utama harus memberikan dukungan must provide full supports and the Audit
sepenuhnya dan Komite Audit harus mengawasi Commitee must supervise and assist the
dan membimbing pelaksanaannya. implementation of it.

Artikel 500 Article 500


Independensi Independency
IA memiliki independensi dalam melakukan IA has independency in carrying out the internal
aktivitas internal audit dan aktivitas investigasi, audit activities and investigation activities, in
mengemukakan pandangan serta pemikiran conveying out opinions and thoughts in
sesuai dengan profesinya dan standar yang accordance with the profession and the
berlaku. Dalam menegakkan independensinya : standards applicable. In enforcing the
independency :
1. IA mampu mengungkapkan pandangan dan 1. IA is able to convey its opinions and thoughts
pemikirannya tanpa pengaruh ataupun without infuence or pressure from any other
tekanan dari pihak lain manapun. party whomsoever.
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.

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INTERNAL AUDIT INTERNAL AUDIT
CHARTER CHARTER
PT Bank Mandiri (Persero) Tbk. PT Bank Mandiri (Persero) Tbk.

Artikel 510 Article 510


Obyektivitas Objectivity
1. Internal Auditor dan Investigator harus 1. Internal Auditor and Investigator must have
memiliki sikap mental independen dalam independent mental atitude in carrying out
melaksanakan aktivitas internal audit dan internal audit activities and investigation
aktivtas investigasi. Sikap mental tersebut activities. The mental attitude is refected
tercermin dari laporan yang lengkap, from a report which is complete, objective
obyektif serta berdasarkan analisis yang and based on careful and impartial analysis.
cermat dan tidak memihak.
2. Internal Auditor dan Investigator bebas dari 2. Internal Auditor and Investigator are free of
pertentangan kepentingan (conflict of confict of interest over the object or activity
interest) atas obyek atau kegiatan yang which is being investigated. If the Internal
diperiksa. Apabila Internal Auditor dan Auditor and Investigator have confict of
Investigator mempunyai pertentangan interest over the object or activities which is
kepentingan atas obyek atau kegiatan yang under investigation, the relevant party must
diperiksa, maka yang bersangkutan harus state its relation and should not be assigned
menyatakan keterkaitannya dan tidak for carrying out the audit over the concerned
ditugaskan untuk melaksanakan audit object or activity.
terhadap obyek atau kegiatan dimaksud .

Artikel 520 Article 520


Profesionalisme Professionalism

Profesionalisme menjadi acuan bagi Internal Professionalism becomes the reference for the
Auditor dan Investigator dalam melaksanakan Internal Auditor and the Investigator in carrying
aktivitas internal audit dan aktivitas investigasi. out internal audit activities and investigation
Untuk itu Internal Auditor dan Investigator activities. For that purpose, the Internal Auditor
secara sendiri-sendiri atau bersama-sama and the Investigator, either individually or jointly,
mempunyai : have :
1. Integritas, sikap mental yang indepeden, 1. Integrity, independent, objective, diligent
jujur, obyektif, tekun, dan menjunjung tinggi mental attitude, and uphold ethical as well
etika serta profesi Internal Auditor termasuk as the profession of Internal Auditor
didalamnya bersikap bijaksana dan hati-hati including to be wise and careful in using any
dalam menggunakan informasi yang information obtained in duty
diperoleh dalam pelaksanaan tugas serta implementation and does not use any
tidak menggunakan informasi rahasia untuk confidential information for personal interest
kepentingan pribadi atau hal-hal lain yang or other matters which may cause loss to
dapat menimbulkan kerugian bagi Bank Bank (confidentiality code).
(confidentiality code).

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INTERNAL AUDIT INTERNAL AUDIT
CHARTER CHARTER
PT Bank Mandiri (Persero) Tbk. PT Bank Mandiri (Persero) Tbk.

2. Kompetensi sesuai dengan competency 2. Competency in accordance with the


profile yang dibutuhkan. competency profile needed.
3. Kecakapan dalam berinteraksi dan 3. Proficiency in interaction and
berkomunikasi secara efektif baik lisan communication effectively either orally and
maupun tertulis. writen.
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
Auditor dan Standar Profesi Internal Auditor of Internal Auditor and Profession Standards
bagi Internal Auditor serta Kode Etik of Internal Auditor for Internal Auditor as
Investigator dan Standar Profesi Investigator well as Code of Conduct of Investigator and
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
berdasarkan peraturan perundang- obliged based on laws and regulations or
undangan atau penetapan/putusan stipulation/verdict of Court.
Pengadilan.

Bab VI Chapter VI
AKTIVITAS INTERNAL AUDIT DAN INVESTIGASI INTERNAL AUDIT AND INVESTIGATION ACTIVITY
Artikel 600 Article 600
Aktivitas Internal Audit 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
melalui Komite Audit. Audit Commitee.
2. Internal Audit wajib menyampaikan laporan 2. Internal Audit is obliged to deliver report on
hasil pelaksanaan aktivitas internal audit the result of internal audit implementation
kepada Direktur Utama, Dewan Komisaris to President Director, Board of
melalui Komite Audit dan Klien dengan Commissioners through Audit Commitee
tembusan kepada Direktur yang and Client the copy of it is delivered to
membawahkan fungsi Kepatuhan. Director in charge in Compliance function.

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INTERNAL AUDIT INTERNAL AUDIT
CHARTER CHARTER
PT Bank Mandiri (Persero) Tbk. 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 Commitee
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
dilaksanakan oleh Klien maka Internal Audit by Client, then, Internal Audit shall report it
melaporkan kepada Direktur Utama dan to President Director and Board of
Dewan Komisaris melaui Komite Audit untuk Commissioners through Audit Commitee 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
laporan hasil audit terintegrasi sesuai tugas on integrated audit result in accordance with
dan tanggung jawab sebagai SKAI duties and responsibility as Integrated SKAI
Terintegrasi dalam Konglomerasi keuangan. in financial Conglomeration.

Artikel 610 Article 610


Aktivitas Investigasi 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.

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INTERNAL AUDIT INTERNAL AUDIT
CHARTER CHARTER
PT Bank Mandiri (Persero) Tbk. PT Bank Mandiri (Persero) Tbk.

Bab VII Chapter VII


QUALITY ASSURANCE QUALITY ASSURANCE
Artikel 700 Article 700
Quality Assurance Quality Assurance

Internal Audit melakukan aktivitas verifikasi atas Internal Audit carries out verification activity
efektivitas pengendalian mutu secara over Quality Assurance independently in the
independen (Quality Assurance) dalam environment and scope of Internal Audit works
lingkungan dan scope kerja Internal Audit di in Bank Mandiri. Quality Assurance includes the
Bank Mandiri. Quality Assurance mencakup assessment by internal or external person, by
penilaian (assessment) oleh pihak internal inspecting the activity and work result to ensure
maupun eksternal, dengan memeriksa kegiatan the conformity with the guidance Audit Internal
dan hasil kerja untuk meyakini kesesuaiannya Policy of Bank Mandiri & Standard Guidance of
dengan pedoman Kebijakan Internal Audit Bank Internal Audit and to believe the implementation
Mandiri & Standar Pedoman Internal Audit serta of Total Quality Compliance based on the
meyakini pelaksanaan kepatuhan secara applicable provisions.
menyeluruh (Total Quality Compliance)
berdasarkan ketentuan yang berlaku.

Bab VIII Chapter VIII


LAIN-LAIN MISCELLANEOUS
Artikel 800 Article 800
Lain-lain 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
agar pelaksanaan aktivitas internal audit Commissioners to maintain the performance
senantiasa berada pada tingkat optimal. of internal audit implantation shall be under
optimal level.
2. Internal Audit Charter ini mulai berlaku pada 2. This Internal Audit Charter shall be effective
th
tanggal 17 Desember 2015 as of 17 of December 2015

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INTERNAL AUDIT INTERNAL AUDIT
CHARTER CHARTER
PT Bank Mandiri (Persero) Tbk. PT Bank Mandiri (Persero) Tbk.

Lampiran Atachment
DASAR HUKUM 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
th
tanggal 16 Agustus 2007 tentang Perseroan 2007 dated 16 of August 2007 regarding
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
Standar Pelaksanaan Fungsi Audit Intern Public Bank Internal Audit Function Standard
Bank Umum (SPFAIB). (SPFAIB).
4. Peraturan Bank Indonesia No. 8/4/PBI/2006 4. Regulation of Bank Indonesia No.
tanggal 30 Januari 2006 tentang Pelaksanaan th
8/4/PBI/2006 dated 30 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
8/14/PBI/2006 tanggal 5 Oktober 2006. th
Indonesia No. 8/14/PBI/2006 dated 5 of
October 2006.
5. Peraturan Bank Indonesia No. 5. Regulation of Bank Indonesia No.
9/15/PBI/2007 tanggal 30 November 2007 th
9/15/PBI/2007 dated 30 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 th
15/12/PBI/2013 dated 12 of December
tentang Kewajiban Penyediaan Modal
2013 regarding Obligation of Procurement of
Minimum Bank Umum.
Minimum Capital of Commercial Bank.
7. Peraturan Otoritas Jasa Keuangan No.
7. Regulation of Indonesia Financial Service
18/POJK.03/2014 tanggal 18 November 2014
Authority No. 18/POJK.03/2014 dated 18
tentang Penerapan Tata Kelola Terintegrasi
November 2014 regarding Application of the
Bagi Konglomerasi Keuangan.
Integrated Governance For Financial
Conglomeration.

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INTERNAL AUDIT INTERNAL AUDIT
CHARTER CHARTER
PT Bank Mandiri (Persero) Tbk. PT Bank Mandiri (Persero) Tbk.

8. Peraturan Otoritas Jasa Keuangan No. 8. Regulation of Indonesia Financial Service


rd
56/POJK.04/2015 tanggal 23 Desember 2015 Authority No. 56/POJK.04/2015 dated 23 of
tentang Pembentukan dan Pedoman December 2015 regarding the Establishment
Penyusunan Piagam Unit Audit Internal. and Guidance of Arrangement of Internal
Audit Unit Charter.
9. Surat Edaran Bank Indonesia No. 9/30/DPNP 9. Circular Letter of Bank Indonesia No.
th
tanggal 12 Desember 2007 tentang 9/30/DPNP dated 12 December 2007
Penerapan Manajemen Risiko dalam regarding Application of Risk Management in
Penggunaan Teknologi Informasi oleh Bank the Use of Information Technology by
Umum . Commercial Bank.
10. Surat Edaran Bank Indonesia No. 12/1/DASP 10. Circular Letter of Bank Indonesia No.
tanggal 21 Januari 2010 tentang st
12/1/DASP dated 21 of January 2010
Penyelenggaraan Sistem Bank Indonesia Real regarding Implementation of Bank Indonesia
Time Gross Setlement sebagaimana diubah Real Time Gross Setlement System as
dengan Surat Edaran Bank Indonesia No. amended by Circular Letter of Bank Indonesia
16/18/DPSP tanggal 28 November 2014. th
No. 16/18/DPSP dated 28 of November
2014.
11. Surat Edaran Bank Indonesia No. 11. Circular Letter of Bank Indonesia No.
12/34/DASP tanggal 22 Desember 2010 nd
12/34/DASP dated 22 of December 2010
tentang Perubahan Atas Surat Edaran BI No. regarding Amendment to Circular Letter of BI
12/8/DASP tgl. 24 Maret 2010 perihal Sistem th
No. 12/8/DASP dated. 24 March 2010
Kliring Nasional Bank Indonesia.
regarding National Bank Indonesia Clearing
System.
12. Surat Edaran Bank Indonesia
12. Circular Letter of Bank Indonesia
No.13/28/DPNP tanggal 9 Desember 2011 th
No.13/28/DPNP dated 9 of December 2011
tentang Penerapan Strategi Anti Fraud bagi
regarding the Application of Anti-Fraud
Bank Umum.
Strategy for Commercial Bank.

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