Page 279 - GRC-BOOK-NEW2

intisari Fungsi kepatuhan

Untuk memahami secara utuh inti sari dari tugas dan fungsi kepatuhan dengan cara
yang paling cepat dan tepat maka -paling tidak- kita harus mengerti benar tentang
3 (tiga) perihal, yaitu: (1) Konsep Tugas dan Fungsi Kepatuhan BASEL ; (2) Konsep
“Three Lines of Defense”; (3) Konsep Tugas dan Fungsi Kepatuhan BI/OJK. Berikut
ini, uraiannya ya...
Konsep Tugas dan Fungsi Kepatuhan bASEL
Lanjut ya... Seperti apa sejatinya peran dan fungsi kepatuhan dalam bisnis
perbankan? Mari kita mulai dengan menyimak definisi dari fungsi kepatuhan itu
sendiri. Sebagaimana paparan di atas, BASEL (intinya) menjelaskan bahwa fungsi
kepatuhan sebuah bank adalah sebuah fungsi independen untuk mengidentifikasi,
mengukur, memberikan saran, memonitor dan melaporkan risiko kepatuhan bank,
yaitu: risiko hukum atau sanksi-sanksi regulator, kerugian keuangan, atau kehilangan
reputasi yang diderita bank sebagai akibat dari kelalaian menjalankan kepatuhan
untuk melaksanakan hukum, regulasi, code of conduct dan norma-norma dari praktik
terbaik (secara bersama hukum, aturan dan norma-norma). Untuk melaksanakan
semua perihal tersebut, BASEL menetapkan 10 prinsip, sebaimana Penulis rangkum
melalui tabel 4.1.

Tabel 4.1: 10 Prinsip Fungsi Kepatuhan BASEL

RESPONSIBILITIES OF THE BOARD OF DIRECTORS FOR COMPLIANCE
Principle 1: The bank’s board of SUMMARY
directors is responsible for overseeing
the management of the bank’s As noted in the introduction, a bank’s compliance policy will not be effective
compliance risk. The board should unless the board of directors promotes the values of honesty and integrity
approve the bank’s compliance throughout the organisation. Compliance with applicable laws, rules and
policy, including a formal document standards should be viewed as an essential means to this end. As is the case
establishing a permanent and effective with other categories of risk, the board is responsible for ensuring that an
compliance function. At least once a appropriate policy is in place to manage the bank’s compliance risk. The
year, the board or a committee of the board should oversee the implementation of the policy, including ensuring
board should assess the extent to which that compliance issues are resolved effectively and expeditiously by senior
the bank is managing its compliance management with the assistance of the compliance function. The board may,
risk effectively of course, delegate these tasks to an appropriate board level committee (e.g.
its audit committee).
RESPONSIBILITIES OF SENIOR MANAGEMENT FOR COMPLIANCE
Principle 2: The bank’s senior SUMMARY
management is responsible for the
effective management of the bank’s The following two principles (Principle 2 and Principle 3) articulate the most
compliance risk. important elements of this general principle.

The Fundamentals of GRC 253