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<\/figure>\n\n\n\nWhat Are the Internal Audit Challenges in Banking?<\/h2>\n\n\n\n\n\n- SKAI independence from operational units<\/strong> must be genuinely reflected in the reporting structure and process trail, not just written into the audit charter.<\/li>\n\n\n
- High transaction and branch volume<\/strong>, making manual sample-based audits insufficient to provide adequate risk coverage.<\/li>\n\n\n
- The need for an audit trail that cannot be unilaterally altered<\/strong>, given that OJK examiners can request evidence of the audit process at any time.<\/li>\n\n\n
- Broad risk coverage<\/strong>, ranging from credit and operational risk to money laundering and terrorism financing risk (APU-PPT), all of which must be reflected in the audit program.<\/li>\n\n\n
- Reporting to the board of commissioners and audit committee<\/strong> which must take place regularly and be neatly documented as part of the internal audit function's accountability.<\/li>\n\n<\/ul>\n\n\n\n
What Does POJK No. 1\/POJK.03\/2019 on the Bank Internal Audit Function Cover?<\/h2>\n\n\n\n
POJK No. 1\/POJK.03\/2019 on the Implementation of the Internal Audit Function at Commercial Banks requires every bank to establish an SKAI with a position independent from operational units, draw up an internal audit charter approved by the board of directors and acknowledged by the board of commissioners, and carry out audits based on an annual plan that takes risk into account.<\/p>\n\n\n\n
We cover a more in-depth mapping of this regulation, including how it compares with other sector regulations such as those for state-owned enterprises and government, in Regulations Internal Audit Software Must Meet in Indonesia<\/a>. For general guidance on banking internal audit compliance, also see A Guide to Banking Internal Audit and OJK Compliance<\/a>.<\/p>\n\n\n\nWhich Audithink Modules Are Relevant for Banking?<\/h2>\n\n\n\n
The capabilities below are Audithink features listed on the features page, and they can be customized to help SKAI carry out and document the audit process required by POJK 1\/2019:<\/p>\n\n\n\n
\n\n- Risk-based audit planning<\/strong>, helping SKAI prepare an annual audit plan that prioritizes the units and risks with the highest impact.<\/li>\n\n\n
- Digital working papers with an audit trail<\/strong> for every data change, helping SKAI document an audit process that can be shown during examinations.<\/li>\n\n\n
- Role-based access rights<\/strong>, from the head of audit, auditors, and auditees to management. A specific approval flow that follows the SKAI structure can be discussed as customization with a Product Expert.<\/li>\n\n\n
- Findings recording and Notice<\/strong> to discuss recommendations with auditees, followed by real-time follow-up monitoring until completion.<\/li>\n\n\n
- Dashboard and automated reports<\/strong> with a customizable format for periodic reporting to the board of commissioners and the audit committee.<\/li>\n\n<\/ul>\n\n\n\n
How Does Audithink Help SKAI Implement POJK 1\/2019?<\/h2>\n\n\n\n
Audithink supports risk-based internal audit, while the independence and structure of SKAI are still set by the bank. Workflows, risk categories, and report formats in the application can be customized to follow each bank's SKAI structure, so the audit process is documented consistently and easier to prepare for examinations.<\/p>\n\n\n\n
A banking implementation example can be seen in the Bank Neo Commerce case study<\/a>. For BNC, Audithink developed NeoSMART with role-based access, automatic audit reports from the data already entered, centralized audit document storage, and email notifications at every audit stage. These email notifications were developed specifically for BNC and can be discussed as customization with a Product Expert.<\/p>\n\n\n\nFor coverage of money laundering and terrorism financing risk, which is also part of a bank's audit program, see Guide to APU-PPT Audit Strategy for Bank Fraud Detection<\/a>.<\/p>\n\n\n\nFAQ About Audithink for Banking<\/h2>\n\n\n\nHas Audithink been used by banks in Indonesia?<\/strong><\/summary>\nYes. PT Bank Neo Commerce Tbk uses NeoSMART, an audit management application developed by Audithink, as discussed in the Bank Neo Commerce case study<\/a>. Each bank's needs still differ, so feature fit is best assessed with a Product Expert during a demo.<\/p>\n<\/details>\n\n\n\nIs Audithink certified or approved by OJK?<\/strong><\/summary>\nNo. Audithink is a commercial internal audit software and not a product specifically certified or approved by OJK. Compliance with POJK 1\/2019 remains the responsibility of the bank as the regulated entity; the software only helps run and document the process.<\/p>\n<\/details>\n\n\n\nWhat is the difference between SKAI, SPI, and APIP?<\/strong><\/summary>\nSKAI (Satuan Kerja Audit Intern) is the term used in the banking sector under POJK, SPI (Satuan Pengawas Intern) is used within state-owned enterprises, while APIP (Aparat Pengawasan Intern Pemerintah) is used in government agencies. All three carry out the internal audit function under different regulatory frameworks, as discussed in Internal Audit Software Regulations in Indonesia<\/a>.<\/p>\n<\/details>\n\n\n\nIs audit software alone enough to comply with POJK 1\/2019?<\/strong><\/summary>\nNo. POJK 1\/2019 requires an organizational structure, functional independence, and an audit charter formally established by the bank. Audit software helps run and document that process consistently, but compliance still depends on how the bank designs its SKAI structure and policies.<\/p>\n<\/details>\n\n\n\nCan Audithink be customized to follow a specific bank's audit charter?<\/strong><\/summary>\nAudithink's workflow structure, risk categories, and report formats can be adapted to match the methodology and audit charter in place at your organization. Share your bank's specific audit charter requirements during the demo so our team can assess the fit.<\/p>\n<\/details>\n\n\n\n
See also:<\/strong><\/p>\n\n\n\n\n\n- Regulations Internal Audit Software Must Meet in Indonesia<\/a><\/li>\n\n\n
- A Guide to Banking Internal Audit and OJK Compliance<\/a><\/li>\n\n\n
- Guide to APU-PPT Audit Strategy for Bank Fraud Detection<\/a><\/li>\n\n\n
- Bank Internal Audit Application: Guide to Features, Benefits, and How to Choose<\/a><\/li>\n\n<\/ul>\n\n\n\n
Conclusion<\/strong><\/h2>\n\n\n\nCompliance with POJK 1\/2019 begins with the structure and policies the bank establishes for its SKAI, with audit software playing a role in supporting the consistency and documentation of the process.<\/p>\n\n\n\n
What Does POJK No. 1\/POJK.03\/2019 on the Bank Internal Audit Function Cover?<\/h2>\n\n\n\n
POJK No. 1\/POJK.03\/2019 on the Implementation of the Internal Audit Function at Commercial Banks requires every bank to establish an SKAI with a position independent from operational units, draw up an internal audit charter approved by the board of directors and acknowledged by the board of commissioners, and carry out audits based on an annual plan that takes risk into account.<\/p>\n\n\n\n
We cover a more in-depth mapping of this regulation, including how it compares with other sector regulations such as those for state-owned enterprises and government, in Regulations Internal Audit Software Must Meet in Indonesia<\/a>. For general guidance on banking internal audit compliance, also see A Guide to Banking Internal Audit and OJK Compliance<\/a>.<\/p>\n\n\n\n The capabilities below are Audithink features listed on the features page, and they can be customized to help SKAI carry out and document the audit process required by POJK 1\/2019:<\/p>\n\n\n\n Audithink supports risk-based internal audit, while the independence and structure of SKAI are still set by the bank. Workflows, risk categories, and report formats in the application can be customized to follow each bank's SKAI structure, so the audit process is documented consistently and easier to prepare for examinations.<\/p>\n\n\n\n A banking implementation example can be seen in the Bank Neo Commerce case study<\/a>. For BNC, Audithink developed NeoSMART with role-based access, automatic audit reports from the data already entered, centralized audit document storage, and email notifications at every audit stage. These email notifications were developed specifically for BNC and can be discussed as customization with a Product Expert.<\/p>\n\n\n\n For coverage of money laundering and terrorism financing risk, which is also part of a bank's audit program, see Guide to APU-PPT Audit Strategy for Bank Fraud Detection<\/a>.<\/p>\n\n\n\n Yes. PT Bank Neo Commerce Tbk uses NeoSMART, an audit management application developed by Audithink, as discussed in the Bank Neo Commerce case study<\/a>. Each bank's needs still differ, so feature fit is best assessed with a Product Expert during a demo.<\/p>\n<\/details>\n\n\n\n No. Audithink is a commercial internal audit software and not a product specifically certified or approved by OJK. Compliance with POJK 1\/2019 remains the responsibility of the bank as the regulated entity; the software only helps run and document the process.<\/p>\n<\/details>\n\n\n\n SKAI (Satuan Kerja Audit Intern) is the term used in the banking sector under POJK, SPI (Satuan Pengawas Intern) is used within state-owned enterprises, while APIP (Aparat Pengawasan Intern Pemerintah) is used in government agencies. All three carry out the internal audit function under different regulatory frameworks, as discussed in Internal Audit Software Regulations in Indonesia<\/a>.<\/p>\n<\/details>\n\n\n\n No. POJK 1\/2019 requires an organizational structure, functional independence, and an audit charter formally established by the bank. Audit software helps run and document that process consistently, but compliance still depends on how the bank designs its SKAI structure and policies.<\/p>\n<\/details>\n\n\n\n Audithink's workflow structure, risk categories, and report formats can be adapted to match the methodology and audit charter in place at your organization. Share your bank's specific audit charter requirements during the demo so our team can assess the fit.<\/p>\n<\/details>\n\n\n\n See also:<\/strong><\/p>\n\n\n\n Compliance with POJK 1\/2019 begins with the structure and policies the bank establishes for its SKAI, with audit software playing a role in supporting the consistency and documentation of the process.<\/p>\n\n\n\nWhich Audithink Modules Are Relevant for Banking?<\/h2>\n\n\n\n
\n\n
How Does Audithink Help SKAI Implement POJK 1\/2019?<\/h2>\n\n\n\n
FAQ About Audithink for Banking<\/h2>\n\n\n\n
Has Audithink been used by banks in Indonesia?<\/strong><\/summary>\n
Is Audithink certified or approved by OJK?<\/strong><\/summary>\n
What is the difference between SKAI, SPI, and APIP?<\/strong><\/summary>\n
Is audit software alone enough to comply with POJK 1\/2019?<\/strong><\/summary>\n
Can Audithink be customized to follow a specific bank's audit charter?<\/strong><\/summary>\n
\n\n
Conclusion<\/strong><\/h2>\n\n\n\n