{"id":5339,"date":"2026-06-30T10:45:58","date_gmt":"2026-06-30T03:45:58","guid":{"rendered":"https:\/\/audithink.com\/?p=5339"},"modified":"2026-06-30T10:46:00","modified_gmt":"2026-06-30T03:46:00","slug":"internal-audit-software-for-bank","status":"publish","type":"post","link":"https:\/\/audithink.com\/en\/blog\/internal-audit-software-for-bank\/","title":{"rendered":"Internal Audit Software for Banks: Digital Solutions for Banking Internal Audit"},"content":{"rendered":"

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.<\/p>\n\n\n\n

In Indonesian, this solution is also known as internal audit software<\/a><\/strong> 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.<\/p>\n\n\n\n

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.<\/p>\n\n\n\n

Why Do Banks Need Internal Audit Software?<\/h2>\n\n\n\n

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.<\/p>\n\n\n\n

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.<\/p>\n\n\n\n

Some common banking internal audit challenges include:<\/p>\n\n\n\n

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  1. Data audit<\/a><\/strong> stored in various spreadsheets and folders.<\/li>\n\n\n\n
  2. Document changes are difficult to track consistently.<\/li>\n\n\n\n
  3. The audit execution status is not visible in real-time.<\/li>\n\n\n\n
  4. Follow-up on recommendations is late or undocumented.<\/li>\n\n\n\n
  5. Preparing management reports requires manual consolidation.<\/li>\n\n\n\n
  6. Branch office findings history is difficult to compare.<\/li>\n\n\n\n
  7. Audit priorities are not yet fully risk-based.<\/li>\n\n\n\n
  8. Audit evidence takes a long time to be recovered.<\/li>\n\n\n\n
  9. Coordination between auditors and auditees is carried out through multiple channels.<\/li>\n\n\n\n
  10. Management has difficulty obtaining a comprehensive view of risks and critical findings.<\/li>\n<\/ol>\n\n\n\n

    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.<\/p>\n\n\n\n

    The Regulatory Context of Bank Internal Audit in Indonesia<\/h2>\n\n\n\n

    The selection of bank internal audit applications needs to consider the regulatory framework applicable in Indonesia.<\/p>\n\n\n\n

    POJK Number 1\/POJK.03\/2019<\/h3>\n\n\n\n

    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.<\/p>\n\n\n\n

    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.<\/p>\n\n\n\n

    POJK Number 17 of 2023<\/h3>\n\n\n\n

    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.<\/p>\n\n\n\n

    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.<\/p>\n\n\n\n

    POJK Number 11\/POJK.03\/2022<\/h3>\n\n\n\n

    POJK Number 11\/POJK.03\/2022 regulates the implementation of information technology by commercial banks.<\/p>\n\n\n\n

    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.<\/p>\n\n\n\n

    Provisions for BPR and BPR Syariah<\/h3>\n\n\n\n

    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.<\/p>\n\n\n\n

    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.<\/p>\n\n\n\n

    Main Functions of Internal Audit Software for Banks<\/h2>\n\n\n\n

    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.<\/p>\n\n\n\n

    1. Managing the Audit Universe<\/h3>\n\n\n\n

    Audit universe<\/a><\/strong> is a list of all entities, units, processes, systems, products, branch offices and activities that can be audit objects.<\/p>\n\n\n\n

    In the banking industry, the audit universe may include:<\/p>\n\n\n\n