{"id":7127,"date":"2026-09-02T20:12:35","date_gmt":"2026-09-02T13:12:35","guid":{"rendered":"https:\/\/audithink.com\/?p=7127"},"modified":"2026-10-05T20:26:46","modified_gmt":"2026-10-05T13:26:46","slug":"digital-banking-audit","status":"publish","type":"post","link":"https:\/\/audithink.com\/en\/blog\/audit-digital-banking\/","title":{"rendered":"Digital Banking Audit: Risks, Compliance, and Evaluation Methods"},"content":{"rendered":"
\"Audit<\/figure>\n\n\n\n

Magnificent<\/p>\n\n\n\n

Service disruption m-banking<\/em> A downtime of several hours can disrupt customer transactions and increase operational and reputational risks for banks. The reliance on technology makes the security and reliability of digital services a critical part of bank oversight.<\/p>\n\n\n\n

This article provides an overview of the urgency of digital banking service audits, areas that need to be examined in m-banking applications, applicable regulations, and how to manage innovation risks without neglecting system security.<\/p>\n\n\n\n

Why is a Digital Banking Service Audit So Crucial?<\/h2>\n\n\n\n

Add-ons digital banking<\/em> is one of the primary channels for customers to access products and conduct banking transactions. These activities depend on applications, networks, infrastructure, and supporting systems that must work in an integrated manner.<\/p>\n\n\n\n

Unlike operational audits at branch offices, digital banking audits require attention to more rapid technological changes. Application updates, feature additions, configuration changes, and third-party integrations can alter the service's risk profile.<\/p>\n\n\n\n

A single vulnerability in a shared component can impact multiple users. Therefore, audits need to examine not only the application's functionality but also the controls that support the service, including security, data, infrastructure, and operational processes.<\/p>\n\n\n\n

Main Focus in M-Banking Application Audit<\/h2>\n\n\n\n

A digital banking audit of an m-banking application needs to encompass several interrelated aspects. The audit can be tailored to the system architecture, service type, risk profile, and internal bank policies.<\/p>\n\n\n\n

User Access and Authentication Security<\/h3>\n\n\n\n

Auditors can check authentication mechanisms, device management, settings system access rights<\/a>, as well as account recovery procedures when customers lose access.<\/p>\n\n\n\n

The inspection also needs to look at how the system responds to unusual activity. For example, attempts login<\/em> recurring, device changes, credential changes, or transactions requiring additional verification.<\/p>\n\n\n\n

Authentication controls need to be tested regularly, especially when banks make changes to their applications or add new authentication methods. This testing helps ensure the controls remain operational as designed.<\/p>\n\n\n\n

Personal Data and Transaction Protection<\/h3>\n\n\n\n

Mobile banking applications process sensitive customer information and transactions. Controls should cover data access, protection during processing, storage, and recording of user activity.<\/p>\n\n\n\n

POJK Number 21 of 2023 requires banks to implement personal data protection principles in the provision of digital services, including obtaining consent for the processing of personal data in accordance with applicable provisions.<\/p>\n\n\n\n

Auditors can also check audit trail<\/a><\/em> transactions to ensure activity is recorded and traceable. These records are essential when banks need to investigate problematic transactions, disputes, or indications of misuse.<\/p>\n\n\n\n

Service Availability and Infrastructure Resilience (Uptime)<\/h3>\n\n\n\n

Customers need accessible services when conducting transactions. Prolonged disruptions can hinder user activity and increase the bank's processing burden.<\/p>\n\n\n\n

Audits can evaluate service support architecture, system capacity, mechanisms failover<\/em>, backup, and disruption recovery plans as parameters Key Risk Indicator (KRI)<\/a>.<\/p>\n\n\n\n

The OJK also published a digital maturity assessment for commercial banks, which considers various aspects of digital transformation. Resilience and security are crucial for ensuring the sustainability of digital services.<\/p>\n\n\n\n

Regulation and Compliance of Digital Banking Products<\/h2>\n\n\n\n
\"Audit<\/figure>\n\n\n\n

Magnificent<\/p>\n\n\n\n

Commercial bank digital services must comply with regulatory requirements and internal policies within the context of digital banking audits. Compliance is demonstrated not only through documentation but also through the implementation of controls in service development and operation.<\/p>\n\n\n\n

Technological changes, new features, and the use of service providers also need to be incorporated into the risk management framework. Audits help banks evaluate whether implemented controls are still appropriate to the risks and applicable regulations.<\/p>\n\n\n\n

Implementation of Security Standards from OJK and Bank Indonesia<\/h3>\n\n\n\n

OJK Regulation No. 21 of 2023 concerning Digital Services by Commercial Banks regulates the provision of digital services, including the use of IT, infrastructure, partner collaboration, risk management, and personal data protection. This regulation came into effect on December 22, 2023.<\/p>\n\n\n\n

Bank Indonesia also has Bank Indonesia Regulation No. 2 of 2024 concerning Information System Security and Cyber \u200b\u200bResilience. However, its scope is directed to payment system operators, money market and foreign exchange market players, and other parties regulated and supervised by Bank Indonesia.<\/p>\n\n\n\n

Therefore, the audit basis must be tailored to the type of activity and the authorized regulator. Auditors must ensure that the provisions used are relevant to the services and status of the institution being audited.<\/p>\n\n\n\n

Banking Information System Risk Management<\/h3>\n\n\n\n

Since March 1, 2026, OJK Regulation No. 1 of 2026 concerning the Implementation of Information Technology by Commercial Banks has become a key guideline for commercial banks. These provisions cover IT governance, IT risk management, information and network security, the use of IT service providers, data management, and internal audits.<\/p>\n\n\n\n

The PADK applies to all commercial banks and replaces the provisions in SEOJK Number 21\/SEOJK.03\/2017 concerning the implementation of risk management in the use of IT by commercial banks.<\/p>\n\n\n\n

In a digital banking audit, auditors can assess whether IT governance and controls have been implemented in accordance with the bank's risk profile. The audit can also cover information security, data management, service providers, and disruption preparedness.<\/p>\n\n\n\n

Managing the Risks of Banking Innovation Without Compromising Security<\/h2>\n\n\n\n

Developing digital services often involves application changes, system integrations, and the use of new technologies. Each change can introduce additional risks if not accompanied by adequate testing and controls within a digital banking audit framework.<\/p>\n\n\n\n

Audits don't have to be a barrier to innovation. Instead, they can help banks understand risks early in development so they can implement security controls before features are widely deployed.<\/p>\n\n\n\n

Penetration Testing and Vulnerability Assessment<\/h3>\n\n\n\n

Penetration testing<\/em> This is done by simulating an attack on a system within a predetermined scope. The goal is to determine whether a particular vulnerability can be exploited and how significant the impact would be.<\/p>\n\n\n\n

Meanwhile, vulnerability assessment<\/em> focuses on identifying and assessing vulnerabilities in systems, applications, or infrastructure.<\/p>\n\n\n\n

Both can be used as part of security testing, with the method and frequency tailored to the risks and system changes. Findings should be accountable and addressed according to priority.<\/p>\n\n\n\n

Third Party Monitoring and API Integration<\/h3>\n\n\n\n

Digital services can connect with third parties through system integration. These relationships can involve technology providers, identity verification services, payment gateway<\/em>, as well as other partners.<\/p>\n\n\n\n

POJK Number 21 of 2023 regulates the provision of digital services by banks and partners and requires banks to have IT infrastructure and infrastructure management capable of optimally supporting digital services.<\/p>\n\n\n\n

Audits can examine the partner selection process, access rights arrangements, security clauses in contracts, performance monitoring, and incident handling mechanisms.<\/p>\n\n\n\n

On integration API<\/em>, checks can include authentication, authorization, securing data exchanges, activity logging, and access restrictions. These controls are essential to mitigating the risks of inter-system connections.<\/p>\n\n\n\n

Strategic Solutions to Ensure the Security of Digital Banking Service Systems<\/h2>\n\n\n\n

Digital banking audits need to be an ongoing process. Changes in applications, infrastructure, integrations, and security threats can change the risk profile of a service over time.<\/p>\n\n\n\n

A risk-based approach helps auditors identify areas requiring increased attention. Audits can be directed at components that significantly impact security, availability, data, and service continuity.<\/p>\n\n\n\n

Audit results also need to be followed up with clear follow-up. Findings, recommendations, responsible parties, and completion status should be documented so that improvements can be monitored until completion.<\/p>\n\n\n\n

Conclusion<\/h2>\n\n\n\n

Risks in digital banking services continue to grow as banks expand in features, integrations, and reliance on technology. Structured audits help banks identify weaknesses and determine follow-up actions based on the level of risk.<\/p>\n\n\n\n

Audithink<\/a> helping the internal audit team manage the IT and digital banking audit process in a more structured manner, from planning, inspection, documentation of findings, to follow-up.<\/p>\n\n\n\n

Schedule demo Audithink<\/a> to see how digital solutions can support the management of your bank's digital services security audits.<\/p>\n\n\n\n

FAQ<\/h2>\n\n\n\n
What is the difference between a digital banking audit and a conventional branch audit?<\/summary>\n

Digital banking audits focus on the applications, infrastructure, data, security, and IT processes that support digital services. Meanwhile, branch audits primarily assess physical operational processes such as cash, documents, tellers, and office facilities.<\/p>\n<\/details>\n\n\n\n

How often penetration testing<\/em> what should be done?<\/summary>\n

The frequency should be adjusted based on the risk profile and system changes. Testing may become more relevant when there are significant changes to the application, infrastructure, or service architecture.<\/p>\n<\/details>\n\n\n\n

What are the main regulations governing digital banking services in Indonesia?<\/summary>\n

OJK Regulation No. 21 of 2023 regulates digital services by commercial banks. For IT services at commercial banks, OJK Regulation No. 1 of 2026, effective March 1, 2026, covers governance, risk management, information security, data, IT service providers, and internal audit.<\/p>\n\n\n\n

PBI Number 2 of 2024 also regulates information system security and cyber resilience, but its scope applies to parties under the regulation and supervision of Bank Indonesia.<\/p>\n<\/details>\n\n\n\n

Does integration with third parties increase bank security risks?<\/summary>\n

Integration with third parties can add additional control points due to the exchange of data and connections between systems. Banks need to ensure that partners meet established security and risk management requirements.<\/p>\n<\/details>\n\n\n\n

What are the impacts if banks do not meet cyber resilience standards?<\/summary>\n

Failure to comply with regulations can result in compliance consequences. Operationally, security weaknesses can also increase the risk of service disruptions, cyber incidents, and impact customer trust.<\/p>\n<\/details>\n\n\n\n

<\/p>","protected":false},"excerpt":{"rendered":"

Mobile banking disruptions can be detrimental to both customers and banks in the short term. Digital banking audits with regular penetration testing can prevent incidents before they're too late and protect a company's digital assets.<\/p>","protected":false},"author":24,"featured_media":7130,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":"","rank_math_title":"Audit Digital Banking: Cara Mitigasi Risiko & Kepatuhan","rank_math_description":"Audit digital banking membantu bank mengevaluasi keamanan m-banking, perlindungan data, risiko TI, kepatuhan, dan ketahanan layanan digital.","rank_math_canonical_url":"","rank_math_focus_keyword":"Audit Digital Banking","rank_math_facebook_title":"","rank_math_facebook_description":"","rank_math_twitter_title":"","rank_math_twitter_description":"","_yoast_wpseo_title":"","_yoast_wpseo_metadesc":"","_yoast_wpseo_canonical":"","_yoast_wpseo_focuskw":"","_yoast_wpseo_meta-robots-noindex":"","_yoast_wpseo_meta-robots-nofollow":"","_yoast_wpseo_opengraph-title":"","_yoast_wpseo_opengraph-description":"","rank_math_robots":[]},"categories":[15],"tags":[],"class_list":["post-7127","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/audithink.com\/en\/wp-json\/wp\/v2\/posts\/7127","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/audithink.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/audithink.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/audithink.com\/en\/wp-json\/wp\/v2\/users\/24"}],"replies":[{"embeddable":true,"href":"https:\/\/audithink.com\/en\/wp-json\/wp\/v2\/comments?post=7127"}],"version-history":[{"count":2,"href":"https:\/\/audithink.com\/en\/wp-json\/wp\/v2\/posts\/7127\/revisions"}],"predecessor-version":[{"id":7133,"href":"https:\/\/audithink.com\/en\/wp-json\/wp\/v2\/posts\/7127\/revisions\/7133"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/audithink.com\/en\/wp-json\/wp\/v2\/media\/7130"}],"wp:attachment":[{"href":"https:\/\/audithink.com\/en\/wp-json\/wp\/v2\/media?parent=7127"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/audithink.com\/en\/wp-json\/wp\/v2\/categories?post=7127"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/audithink.com\/en\/wp-json\/wp\/v2\/tags?post=7127"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}