Evaluasi kualitas internal audit :: Studi pada PT Bank Mandiri (Persero) Tbk

LUBIS, Elisabeth Kartini, Fahmi Radhi, Dr., MBA

2009 | Tesis | S2 Magister Manajemen

Fungsi Internal Audit sebagai salah satu pilar bank dalam mencapai visi strategisnya dituntut untuk memberikan peran terbaiknya dalam risk management, internal control dan governance processes. Peran Internal Audit dalam bank saat ini dan masa yang akan datang sangat penting mengingat situasi lingkungan eksternal dan internal bank mengalami perkembangan yang pesat diikuti oleh semakin kompleksnya risiko kegiatan usaha perbankan. Kompleksnya risiko tersebut dalam era persaingan bank yang ketat di tingkat global semakin meningkatkan kebutuhan akan praktek Internal Audit yang berkualitas. Tujuan penelitian ini adalah mengevaluasi kualitas operasi Internal Audit apakah sudah memenuhi standar kualitas baik secara nasional maupun internasional dengan cara membandingkan operasi Internal Audit dengan standar yang ada, mengidentifikasi faktor-faktor yang mendukung dan menghambat pencapaian kualitas, serta memformulasi dan mengimplementasikan strategi yang tepat untuk meningkatkan kualitas Internal Audit pada era persaingan bank yang ketat di tingkat global. Standar yang digunakan adalah ISO 9001:2000, ketentuan Bank Indonesia mengenai Standar Pelaksanaan Fungsi Audit Intern Bank Umum (SPFAIB) dan The Standard for the Professional Practice of Internal Auditing (SPPIA) yang merupakan standar untuk penerapan Internal Audit yang berlaku internasional. Metode pengumpulan data, khususnya data sekunder dilakukan dengan studi kepustakaan dan penelitian lapangan berdasarkan studi yang dilakukan di Bank Mandiri, sedangkan metode analisis yang digunakan adalah analisa deskriptif dan kualitatif. Hasil penelitian menunjukkan bahwa secara umum kualitas Internal Audit Bank Mandiri sudah baik, yaitu dapat memenuhi standar nasional SPFAIB dan standar internasional ISO 9001:2000. Sedangkan untuk standar internasional SPPIA, secara umum, pelaksanaan Internal Audit di Bank Mandiri telah sesuai (generally conform), namun beberapa artikel yaitu Proficiency and Due Proffesional Care, Performing the Engagement dan Monitoring Progress masih partially conform. Meskipun secara umum pelaksanaan Internal Audit di Bank Mandiri telah memenuhi standar, namun masih perlu terus dilakukan perbaikan agar dapat memenuhi standar internasional sehingga dapat mendukung Corporate Plan Bank Mandiri menjadi "Regional Champion Bank”. Untuk itu perlu dilakukan review secara periodik terhadap Internal Audit Charter, memberikan perhatian yang lebih untuk program pengembangan profesional, serta melibatkan penilai eksternal untuk melakukan review atas semua aspek operasi dan aktivitas Internal Audit dan mengevaluasi kesesuaian dengan International SPPIA. Di samping itu, Internal Audit Bank Mandiri perlu meng-update sertifikat ISO ke ISO 9001:2008.

Internal Audit function as one of the pillars of the bank in achieving its strategic vision required to provide best role in risk management, internal control and governance processes. The role of Internal Audit in the bank at this time and in the future is very important considering the situation of external and internal environment of the bank experienced a rapid growth, followed by the more complexity of banking business risk. The complexity of risk in banking business in the era of bank competition which very strict in global level, will increase the need for the qualified Internal Audit practice. The purpose of this research is to evaluate whether the quality of Internal Audit operations already meet the quality standard both nationally and internationally, by comparing the operation with Internal Audit standards, identify the factors that support and hinder the achievement of quality, and formulate and implement appropriate strategies to improve the quality of Internal Audit in the competition era. Standard used is ISO 9001:2000, regulation of Bank of Indonesia regarding implementation standard of internal audit function of commercial banks (SPFAIB) and The Standard for the Professional Practice of Internal Auditing (SPPIA) which is the standard for the implementation of Internal Audit that apply internationally. Method of collecting data, especially for the secondary data is done with literature study and field research based on studies conducted in Bank Mandiri, while the analysis method used is descriptive and qualitative analysis. The result show that in general the quality of Internal Audit of Bank Mandiri is good, that can meet national standards: SPFAIB and international standard ISO 9001:2000. While international standards : SPPIA, in general, implementation of Internal Audit at Bank Mandiri have been appropriate (generally conform), but some articles subject to Proficiency and Due Proffesional Care, Performing the Engagement and Monitoring Progress are still partially conform. Although in general the implementation of Internal Audit at Bank Mandiri has met the standard, but still need to continue the improvement that can be done to meet international standards so that it can support the Corporate Plan of Bank Mandiri to be a "Regional Champion Bank”. For that reason, review should be performed periodically to the Internal Audit Charter, gives more attention to professional development programs, and involve an external reviewer to conduct a review of all aspects of the operation and activities of Internal Audit and evaluate the compliance with International SPPIA. In addition, the Internal Audit of Bank Mandiri will need to update the certificate of ISO to ISO 9001:2008.

Kata Kunci : Risk management,Internal control dan governance processes,Manajemen sistem mutu ISO 9001:2000,Standar pelaksanaan fungsi audit intern Bank Umum, Risk Management, Internal Control and Governance Process, Quality System Management ISO 9001:2000, Implementat