| Summary: | PT. Bank Pembangunan Daerah Papua has increased on field of network
expansion and offices status each year, in order to improve the service quality to
its customers. In another hand, PT. Bank Pembangunan Daerah Papua are
vulnerable to violations/crimes. For realization a good and reliable internal
control, it is expected the Internal Audit Work Unit (SKAI) has an active role to
help all management levels preventing and securing activity of bank operations
involving the large public funds. This research aims to find out how
implementation of internal audit function of the bank in securing and protecting
public deposits in PT. Bank Pembangunan Daerah Papua to the bank crime and
follow-up performed by management to the findings of Internal Audit Work
Unit.
This research is normative-empirical, ie, a research in the field of law
studied the provisions of positive law and the law principles and the fact in
practice in the field. This research based on the literature research and field
research. The literature research is carried out to obtain secondary data and the
field research to obtain primary data by conducting direct research that suitable to
the problem.
In the implementation of internal audit PT. BPD Papua, SKAI. found
various violations in giro, savings and deposits. In giro audit was found violations
in the implementation of giro online, cash withdrawals and administration of giro
account. In savings audit was found signature specimen changes, opening a
savings account does not match to SOP and in deposits audit found
administration and management of deposits did not match to SOP and the
provision of deposit rates are not in accordance with the ALCO decision.
Nevertheless, PT. Papua BPD is still able to save and secure the wealth of DPK
about 56% from 1894 violations, while 44% violations are still in follow-up
process.
Under these conditions the implementation of internal audit of SKAI PT
Bank Pembangunan Daerah Papua have not effective and could potentially result
in bank crimes. This is due to a lack of competence in quality and quantity of
SKAI human resources, risk-based audit has not been implemented at all bank
branches, the auditor considers only the banks that have wide range of operations
or have high risk potential, in addition that management has not considered
SKAI as a means to reach the objective, management is still seen SKAI as the
police which are looking for the management weaknesses
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