Internal audit software for banks is a system that helps the Internal Audit Work Unit or SKAI manage the entire banking audit cycle in one platform, starting from risk assessment, preparation of audit plans, implementation of examinations, documentation of evidence, reporting of findings, to monitoring follow-up.
In Indonesian, this solution is also known as internal audit software banking applications, bank internal audit applications, or bank audit management systems. Their use helps banks replace processes that still rely on spreadsheets, separate documents, emails, and shared folders with more structured digital workflows.
However, using the application does not automatically ensure a bank complies with all regulations. The software serves as a supporting tool to improve process consistency, complete documentation, transparency, and monitoring capabilities by both the Internal Audit Unit (SKAI) and management.
Why Do Banks Need Internal Audit Software?
Banks have complex operational environments. Audit activities can involve head office, branch offices, credit units, treasury, information technology, operations, compliance, customer service, and even third-party management.
This complexity makes manual audit processes increasingly difficult to maintain, especially as the number of auditable entities, findings, documents, and parties involved continues to grow.
Some common banking internal audit challenges include:
- Data audit stored in various spreadsheets and folders.
- Document changes are difficult to track consistently.
- The audit execution status is not visible in real-time.
- Follow-up on recommendations is late or undocumented.
- Preparing management reports requires manual consolidation.
- Branch office findings history is difficult to compare.
- Audit priorities are not yet fully risk-based.
- Audit evidence takes a long time to be recovered.
- Coordination between auditors and auditees is carried out through multiple channels.
- Management has difficulty obtaining a comprehensive view of risks and critical findings.
Banking internal audit software helps unify these processes into one system that can be used by auditors, reviewers, auditees, Head of SKAI, Audit Committee, and related stakeholders according to their authority.
The Regulatory Context of Bank Internal Audit in Indonesia
The selection of bank internal audit applications needs to consider the regulatory framework applicable in Indonesia.
POJK Number 1/POJK.03/2019
OJK Regulation No. 1/POJK.03/2019 regulates the implementation of the internal audit function in commercial banks. This regulation serves as a primary basis for banks to adequately manage their internal audit function.
A digital audit system can help banks document the implementation of these functions, including planning, audit programs, audit evidence, audit results, and follow-up on recommendations.
POJK Number 17 of 2023
POJK Number 17 of 2023 concerning the implementation of governance for commercial banks stipulates that banks are required to have an internal audit function carried out by an internal audit work unit independently and objectively.
These regulations also cover communication and reporting on the implementation of the internal audit function. Therefore, banks require consistent and easily traceable documentation and reporting processes.
POJK Number 11/POJK.03/2022
POJK Number 11/POJK.03/2022 regulates the implementation of information technology by commercial banks.
When banks use internal audit software, the procurement and implementation processes need to pay attention to IT governance, information security, user access, vendor management, service continuity, and data protection.
Provisions for BPR and BPR Syariah
For BPR and BPR Syariah, SEOJK Number 9/SEOJK.03/2025 regulates the implementation of internal audit functions, including general policies, organizational structure, audit implementation, and reporting of internal audit functions.
Therefore, the application requirements of a rural bank (BPR) or rural bank (BPRS) may differ from those of a commercial bank. The system must be adaptable to the business scale, operational complexity, organizational structure, and available audit resources.
Main Functions of Internal Audit Software for Banks
Audit software for banks should serve more than just a document repository. The chosen solution must be able to support the entire internal audit cycle in an integrated manner.
1. Managing the Audit Universe
Audit universe is a list of all entities, units, processes, systems, products, branch offices and activities that can be audit objects.
In the banking industry, the audit universe may include:
- head office and branch offices;
- credit granting and monitoring process;
- treasury and liquidity;
- information Technology;
- cyber security;
- procurement and vendors;
- compliance;
- operational transactions;
- financial reporting;
- digital services;
- human Resources;
- customer complaint management.
A centralized audit universe helps SKAI ensure that all critical areas are mapped and not missed in the audit cycle.
2. Supports Risk-Based Internal Audit
Approach Risk-Based Internal Audit or RBIA helps auditors prioritize audit objects based on risk level.
Bank internal audit applications can provide risk assessment parameters, weighting, risk scoring, risk profiles, and auditable entity rankings. These assessment results can be used as a basis for establishing annual audit priorities.
With this approach, audit resources can be focused on processes, branches, products, or systems with higher risk exposure.
3. Prepare an Annual Audit Plan
Banking internal audit software can be used to prepare annual audit plans more systematically.
Information that can be managed includes:
- purpose of assignment;
- audit scope;
- auditable entity;
- risk level;
- implementation schedule;
- team composition;
- budget requirements;
- auditor's estimated working days;
- approval status;
- progress against the annual plan.
The planning dashboard helps the Head of SKAI monitor whether all assignments are running according to plan and the available auditor capacity.
4. Provide Audit Program Template
Banks can have multiple audit assignments with varying characteristics. Therefore, using an audit program template can expedite audit preparation while maintaining methodological consistency.
Templates can be prepared for audits:
- credit;
- branch office operations;
- treasury;
- information Technology;
- compliance;
- procurement;
- human Resources;
- finance;
- digital services;
- third party.
Auditors can still adjust audit procedures based on the objectives, scope, and risk profile of each assignment.
5. Managing Digital Working Papers
Digital working papers function to store documentation of procedures, control testing, auditor analysis, supporting evidence, conclusions, and review results.
A good working paper system should enable the auditor to:
- upload supporting documents;
- linking evidence to audit procedures;
- record test results;
- add cross-references;
- provide review comments;
- manage revisions;
- record job status;
- maintain activity history.
Centralized documentation can simplify the quality assurance process and retrieval of audit evidence.
6. Record and Classify Findings
Bank internal audit applications need to provide structured management of findings.
Each finding may include:
- conditions found;
- criteria or reference;
- root cause;
- impact or risk;
- classification of levels of findings;
- recommendation auditor;
- response auditee;
- person in charge;
- target completion;
- evidence of follow-up;
- verification status.
This structure helps banks avoid storing findings in non-uniform formats.
7. Monitor Corrective Action
The value of an audit doesn't end with the report's issuance. Banks also need to ensure that recommendations have been acted upon and identified risks have been adequately addressed.
The corrective action feature can help:
- Appoint person in charge.
- Determine the solution target.
- Send reminders to auditees.
- Uploading follow-up evidence.
- Request clarification or revision.
- Conducting a review by an auditor.
- Provide settlement approval.
- Monitor findings that pass deadlines.
- Identify recurring findings.
- Prepare outstanding findings reports.
In this way, management can know which units require further attention.
8. Provide Approval Workflow and Audit Trail
In the banking audit process, banks need to know who created, checked, changed and approved a document.
Approval workflows help ensure that documents pass through the review stages according to the authority structure. audit trail record important activities within the system.
Information that needs to be traced includes:
- users who perform activities;
- activity time;
- altered document;
- status before and after change;
- approver;
- reviewer comments;
- document delivery history.
This feature supports transparency and accountability of the audit process.
9. Generating Reports and Dashboards
Head of SKAI, Board of Directors, Board of Commissioners, and Audit Committee require different levels of information.
Banking internal audit software should be able to display:
- realization of the annual audit plan;
- assignment status in progress;
- number of findings based on risk level;
- critical findings;
- findings that are past the deadline;
- progres corrective action;
- recurring findings;
- distribution of findings by unit;
- use of auditor resources;
- audit results trends over time.
Dashboards streamline the data consolidation process while helping management see areas that require immediate decisions.
10. Supports System Integration
Audit software doesn't always need to be standalone. Banks may require integration with other systems for more efficient data exchange.
Integration can be considered by:
- risk management system;
- compliance system;
- document management system;
- identity provider atau single sign-on;
- officer directory;
- reporting system;
- data warehouse;
- sistem ticketing;
- notification platform.
Integration needs should be determined through analysis of the bank's IT processes and architecture prior to implementation.
Examples of Using Audit Software in Banks
Branch Office Audit
SKAI can map all branch offices as auditable entities, provide risk assessments, select priority branches, use audit program templates, and compare findings between periods.
Credit Process Audit
Auditors can document testing of the credit application, analysis, approval, disbursement, monitoring, and settlement processes.
Information Technology Audit
The system can be used to plan and document audits of IT governance, access management, system changes, information security, backups, and service continuity.
Operational Audit
Auditors can examine transaction processes, reconciliations, authorizations, cash management, customer service, and compliance with internal procedures.
See also: Operational Audit: definition, types, objectives and examples
Compliance Audit
The application helps auditors link audit programs to relevant internal policies, regulations, or controls and centrally store test evidence.
See also: Compliance Audit: Definition, Benefits, types, and examples
Monitoring of Regulator and External Auditor Findings
In addition to internal audit findings, banks can use the system to record recommendations from external auditor or the supervisory party, then monitor the follow-up plan.
Benefits of Banking Internal Audit Software
Improving Audit Process Efficiency
Automated templates, workflows, notifications, and reporting reduce repetitive administrative work. Auditors can allocate more time to risk analysis and testing.
Strengthening Methodological Consistency
Audit programs, working paper formats, classification of findings, and review processes can be standardized across units and branch offices.
Accelerating Information Provision
Audit data doesn't need to be re-collected from multiple files when management requests an updated report. Audit status and follow-up actions can be monitored through the dashboard.
Facilitating Quality Assurance
Reviewer dapat melihat working paper, bukti, komentar, dan riwayat perubahan dalam satu sistem. Hal ini membuat proses review lebih terstruktur.
Mengurangi Risiko Kehilangan Dokumentasi
Penyimpanan terpusat mengurangi ketergantungan pada perangkat pribadi, email, dan folder yang tidak memiliki pengelolaan akses memadai.
Meningkatkan Disiplin Tindak Lanjut
Notifikasi, tenggat waktu, person in charge, dan proses verifikasi membuat tindak lanjut temuan lebih mudah dipantau.
Mendukung Pengambilan Keputusan
Laporan tren temuan, unit berisiko tinggi, dan keterlambatan corrective action memberi manajemen informasi yang lebih relevan untuk menentukan prioritas perbaikan.
Fitur yang Perlu Diperiksa Sebelum Memilih Aplikasi Audit Bank
Sebelum memilih vendor, bank sebaiknya melakukan penilaian terhadap kebutuhan bisnis, keamanan, arsitektur teknologi, dan tata kelola implementasi.
Berikut kriteria yang perlu diperiksa.
1. Cakupan Siklus Audit
Pastikan aplikasi mendukung proses dari audit universe dan risk assessment hingga pelaporan serta monitoring tindak lanjut.
2. Fleksibilitas Workflow
Bank perlu dapat menyesuaikan tahapan review, struktur persetujuan, klasifikasi temuan, dan terminologi sesuai metodologi SKAI.
3. Role-Based Access Control
Hak akses harus dapat dibatasi berdasarkan peran, unit, penugasan, dan tingkat kewenangan pengguna.
4. Keamanan Data
Evaluasi mekanisme autentikasi, enkripsi, pencatatan aktivitas, backup, pemulihan, pengelolaan kerentanan, serta pengamanan integrasi.
5. Pilihan Deployment
Bank perlu menilai kesesuaian cloud, private cloud, on-premise, atau model hybrid berdasarkan kebijakan dan arsitektur TI.
6. Audit Trail
Pastikan aktivitas penting, perubahan dokumen, review, dan persetujuan dapat ditelusuri.
7. Integrasi
Periksa ketersediaan API dan kemampuan integrasi dengan ekosistem sistem bank.
8. Skalabilitas
Sistem perlu mampu mengikuti pertumbuhan jumlah pengguna, unit, cabang, dokumen, temuan, dan penugasan.
9. Dukungan Implementasi
Vendor perlu menyediakan proses analisis kebutuhan, konfigurasi, migrasi data, pelatihan, pengujian, dan dukungan setelah implementasi.
10. Kemampuan Kustomisasi
Kustomisasi dibutuhkan agar sistem dapat mengikuti struktur, metodologi, dan kebutuhan pelaporan bank tanpa mengurangi kontrol serta kemudahan pemeliharaan.
Benchmark Internal Audit Software untuk Perbankan
Beberapa platform dapat digunakan sebagai referensi ketika bank menyusun kebutuhan atau request for proposal.
| Platform | Fokus yang Relevan | Catatan Evaluasi |
|---|---|---|
| TeamMate | Audit berbasis risiko, audit lifecycle, issue tracking, dan financial services | Relevan sebagai benchmark solusi global untuk institusi keuangan |
| MetricStream | Audit universe, centralized risk framework, audit planning, dan board reporting | Cocok menjadi referensi untuk integrasi audit dan GRC |
| Ideagen Internal Audit | Risk-based planning, control testing, working paper, resource management, dan reporting | Menyediakan use case untuk banking and financial services |
| Four Media | Penilaian risiko, template program, reminder, monitoring tindak lanjut, dan laporan audit | Dapat menjadi referensi penyedia aplikasi audit dari Indonesia |
| Audithink | Risk assessment, planning, template program, working paper, temuan, monitoring, dan laporan otomatis | Relevan bagi organisasi Indonesia yang membutuhkan workflow fleksibel dan kustomisasi |
Perbandingan sebaiknya tidak hanya didasarkan pada jumlah fitur. Bank juga perlu mengevaluasi keamanan, kesiapan integrasi, model deployment, pengalaman implementasi, total biaya kepemilikan, serta kesesuaian dengan metodologi SKAI.
Audithink sebagai Software Audit Internal untuk Bank
Audithink merupakan platform manajemen audit internal yang mendukung proses perencanaan, pelaksanaan, pelaporan, dan monitoring dalam satu sistem.
Untuk kebutuhan perbankan, Audithink dapat dipertimbangkan dalam mendukung beberapa proses berikut.
Annual Audit Universe dan Annual Audit Plan
SKAI dapat memetakan objek audit serta menyusun rencana audit berdasarkan prioritas, jadwal, ruang lingkup, dan sumber daya.
Annual Risk Assessment
Kriteria dan bobot risiko dapat dikonfigurasi untuk membantu menentukan prioritas audit berdasarkan profil masing-masing auditable entity.
Program Audit dan Working Paper
Auditor dapat menggunakan template program, mendokumentasikan prosedur, mengelola bukti audit, dan menjalankan proses review secara digital.
Pengelolaan Temuan
Temuan, rekomendasi, tanggapan auditee, person in charge, target penyelesaian, dan bukti perbaikan dapat dicatat dalam satu platform.
Corrective Action and Evidence
Auditee dapat mengunggah bukti tindak lanjut, sedangkan auditor atau reviewer dapat memberikan tanggapan dan melakukan verifikasi.
Monitoring dan Pelaporan
Status audit berjalan, temuan, rekomendasi, dan corrective action dapat dipantau melalui laporan serta dashboard.
Approval Workflow dan Audit Trail
Alur persetujuan dapat mendukung proses review berjenjang dan membantu mempertahankan akuntabilitas atas aktivitas di dalam proses audit.
Audithink bersifat scalable dan dapat dikustomisasi berdasarkan kebutuhan organisasi. Meskipun demikian, setiap bank tetap perlu melakukan requirement assessment, kajian keamanan, pengujian sistem, dan gap analysis terhadap kebijakan internal maupun ketentuan yang berlaku sebelum implementasi.
Tahapan Implementasi Software Audit Internal di Bank
1. Memetakan Proses Audit Saat Ini
Identifikasi proses yang masih manual, sumber data, dokumen yang digunakan, tahapan persetujuan, serta pihak yang terlibat.
2. Menentukan Kebutuhan Fungsional
Susun kebutuhan mulai dari audit universe, risk assessment, audit planning, working paper, findings management, hingga reporting.
3. Menyusun Kebutuhan Keamanan dan Teknologi
Tentukan standar akses, deployment, integrasi, backup, pemulihan, dan pemantauan keamanan.
4. Melakukan Gap Analysis
Bandingkan kemampuan aplikasi dengan metodologi SKAI, kebijakan bank, struktur organisasi, dan ketentuan regulator.
5. Menjalankan Proof of Concept
Gunakan satu atau beberapa skenario audit untuk menguji alur kerja, kemudahan penggunaan, performa, dan laporan.
6. Mengonfigurasi Sistem
Set up organizational structure, roles, audit universe, risk parameters, templates, finding classifications, and approval workflows.
7. Migrating Priority Data
Select active and historical data that is still relevant, then validate it before moving it.
8. Conduct User Acceptance Testing
Involve auditors, reviewers, auditees, administrators, and IT teams to ensure the system meets requirements.
9. Provide Training
Training needs to be tailored to the user's role to make system adoption more effective.
10. Evaluate After Go-Live
Monitor usage, constraints, data quality, workflow effectiveness, and further development needs.
Conclusion
Internal audit software for banks helps SKAI manage risk-based audits, annual audit plans, working papers, findings, follow-ups, and reporting through one integrated platform.
For commercial banks, regional development banks (BPD), rural banks (BPR), and rural banks (BPRS), audit digitization can improve efficiency, documentation consistency, transparency, and management visibility. However, applications must be selected through an evaluation that takes into account regulations, security, audit methodology, IT architecture, and the operational needs of each bank.
With features such as risk assessment, planning, program templates, audit documentation, monitoring findings, approval workflow, and automated reports, Audithink can be one of the choices of internal banking audit software that can be configured according to organizational needs.
Frequently Asked Questions
What is internal audit software for banks?
Internal audit software for banks is an application that helps SKAI manage the entire banking audit cycle, starting from risk assessment, planning, implementation, working papers, findings, reporting, to follow-up monitoring.
Is it mandatory for banks to use internal audit software?
Regulations govern the implementation of internal audit and bank governance functions, but this doesn't mean all banks are required to use a specific software product. Applications are used as supporting tools to make the audit process more structured, documented, and easily monitored.
Can the audit application be used by BPR and BPRS?
Yes. The application can be used by BPRs and BPRSs as long as the workflow, organizational structure, reporting, and features are tailored to the scale, operational complexity, and applicable regulations.
What are the most important features in banking internal audit software?
Key features include audit universe, risk assessment, annual audit plan, program template, digital working paper, findings management, corrective action, approval workflow, audit trail, dashboard, and automated reports.
Can Audithink be adapted to bank audit processes?
Audithink provides customizable workflows and features based on organizational needs. Prior to implementation, banks still need to conduct a needs analysis, gap analysis, security assessment, configuration, and system testing.
Digitizing Banking Internal Audit Processes with Audithink
Manage the bank's internal audit process in a more structured manner, starting from risk-based planning, working paper documentation, recording findings, to monitoring corrective actions in one platform.
Learn more about software audit internal Audithink, schedule an app demo, or contact Audithink team to discuss the needs of SKAI and internal audit digital transformation in your organization.
