Since POJK 9/2024 and OJK Circular Letter (SEOJK) 9/SEOJK.03/2025 took effect, internal audit at BPRs (rural banks) and Sharia BPRs has had more detailed minimum standards, from the audit charter and audit stages to semiannual reports to the OJK. At many BPRs, this work is held by one officer or a small team.
Audithink is internal audit software that helps the SKAI and the Internal Audit Executive Officer (PE) manage work in one system. This page explains what BPR internal audit needs, which parts Audithink can help with, and its limits.
What Challenges Does Internal Audit Face at BPRs?
- One person holds many jobs. A BPR with core capital below Rp50 billion only needs to appoint one Internal Audit Executive Officer, who must plan, examine, and report.
- OJK report deadlines are fixed. Reports on audit implementation and key results are submitted every semester, so finding data needs to be ready whenever it is needed.
- Consolidation adds more offices. The OJK approved the merger of 117 BPRs/BPRS into 33 entities during 2026 up to September. Merged offices become branch offices, and audit methods need to be standardized.
- Findings must have deadlines. Each finding must come with a recommendation and a completion deadline, then be monitored until it is completed.
What Are the Internal Audit Obligations of a BPR?
| Topic | Key provisions of SEOJK 9/2025 |
|---|---|
| Executor | Core capital of at least Rp50 billion must form an SKAI, below that appoint 1 Internal Audit Executive Officer |
| Charter | Required, evaluated at least once every 3 years |
| Stages | Planning, execution (fieldwork), and monitoring of audit results |
| Findings | Prepared based on the level of risk significance, with recommendations and deadlines |
| Reports to the OJK | Semiannual, no later than January 31 and July 31 |
| Special report | No later than 10 working days after a finding that could disrupt business continuity becomes known |
| External party review | Core capital of at least Rp50 billion, at least once every 3 years |
A full explanation by article is in the article BPR internal audit: SKAI, Executive Officer, audit charter, and OJK reporting.
Which Parts Can Audithink Help With?
| Need | What Audithink provides |
|---|---|
| Setting the examination focus | Risk assessment as the basis for audit planning |
| Audit Working Plan | Audit planning and audit program templates |
| Evidence of inspection | Digital working papers and evidence upload |
| Findings with recommendations and deadlines | Finding records and notices to auditees |
| Follow-up monitoring | Status monitoring until completion |
| Materials for reports to the directors and board of commissioners | Automatic reports and dashboards |
Reports to the OJK are still prepared and submitted by the BPR through the channels set by the OJK. Audithink helps collect the data. Format needs under Appendix II of the SEOJK are discussed as customization with a Product Expert.
Software helps document internal audit work. Meeting obligations, independence, and audit quality remain the responsibility of the BPR.
Is Audithink Already Used in the Banking Sector?
Audithink is used by Bank Neo Commerce, a commercial bank. BPRs differ in scale, but the work cycle is the same: audit plan, examination, findings, and follow-up.
FAQ About Audithink for BPR
Is it suitable for a BPR with one Internal Audit Executive Officer?
This can be discussed. The clearest benefits are work templates, finding records, and follow-up monitoring. Discuss your needs and the license scheme with our team.
Does Audithink automatically fulfill SEOJK 9/2025?
No. Audithink helps document the processes that the regulation requires. Meeting the obligations remains the responsibility of the BPR.
Can Audithink be used by a Sharia BPR?
It can be configured. Workflows and templates can be adjusted, including for a sharia internal audit function.
What if our BPR is going through a merger?
Programs and working papers can be standardized across all offices after the merger. Migration of old data is discussed during implementation.
Where is the data stored?
Audithink can be deployed in the cloud or on the company's own server.
Conclusion
BPR internal audit standards are now more detailed, while the number of staff often does not grow. Schedule an Audithink demo to see one audit cycle run according to the process at your BPR.
