OUTLINE TRAINING AUDIT KREDIT BANK BERBASIS MANAJEMEN RISIKO

(RISK BASED CREDIT AUDIT FOR BANKING)

DESKRIPSI TRAINING

Training ini dirancang untuk meningkatkan kompetensi peserta dalam melaksanakan audit kredit bank berbasis manajemen risiko secara efektif, sistematis, dan sesuai praktik perbankan modern. Pelatihan membahas pendekatan Risk Based Credit Audit (RBCA) untuk mengevaluasi kualitas proses perkreditan, efektivitas pengendalian internal, kepatuhan regulasi, dan mitigasi risiko kredit pada industri perbankan.

Materi pelatihan mengacu pada:

• Global Internal Audit Standards (GIAS)

• Basel Framework

• Risk Based Internal Audit (RBIA)

• Enterprise Risk Management (ERM)

• Regulasi perbankan

• Manajemen Risiko Perbankan

• Prinsip Kehati-hatian (Prudential Banking)

Peserta akan mempelajari:

• Risiko kredit perbankan

• Audit proses kredit end-to-end

• Teknik audit berbasis risiko

• Analisis kualitas kredit

• Audit agunan dan dokumentasi kredit

• Audit NPL dan restrukturisasi

• Fraud kredit perbankan

• Penyusunan temuan dan laporan audit kredit

TUJUAN TRAINING

Setelah mengikuti training ini peserta mampu:

• Memahami konsep audit kredit berbasis risiko

• Mengidentifikasi risiko kredit perbankan

• Melaksanakan audit proses perkreditan secara efektif

• Mengevaluasi kualitas kredit dan efektivitas kontrol

• Mengidentifikasi fraud dan penyimpangan kredit

• Menyusun temuan audit kredit berbasis risiko

• Menyusun rekomendasi perbaikan proses kredit

• Mendukung penguatan governance dan prudential banking

TARGET PESERTA

• Internal Auditor Bank

• SPI Perbankan

• Credit Reviewer

• Risk Management Officer

• Compliance Officer

• Credit Analyst

• Branch Manager

• Account Officer

• Auditor BPR/BPRS

• Auditor Lembaga Keuangan

METODE TRAINING

• Presentation

• Interactive Discussion

• Case Study

• Group Discussion

• Workshop

• Credit Audit Simulation

• Risk Assessment Exercise

• Best Practice Sharing

HARI PERTAMA

FUNDAMENTAL AUDIT KREDIT BERBASIS RISIKO & AUDIT PROSES KREDIT

SESI 1

FUNDAMENTAL AUDIT KREDIT PERBANKAN

1.1 Konsep Audit Kredit Bank

• Definisi audit kredit

• Tujuan audit kredit

• Peran audit internal dalam pengawasan kredit

1.2 Prinsip Perkreditan Perbankan

• Prudential banking principle

• Know Your Customer (KYC)

• Four eyes principle

1.3 Risiko Kredit Perbankan

• Credit risk

• Concentration risk

• Collateral risk

• Fraud risk

• Legal risk

1.4 Pendekatan Risk Based Credit Audit (RBCA)

• Audit berbasis risiko

• Risk prioritization

• High risk credit area

1.5 Regulasi dan Standar Perbankan

• Basel framework

• Manajemen risiko bank

• Kebijakan internal kredit

SESI 2

MANAJEMEN RISIKO KREDIT

2.1 Framework Manajemen Risiko Kredit

• Risk governance

• Risk appetite

• Risk tolerance

2.2 Siklus Kredit Perbankan

1. Loan origination

2. Credit analysis

3. Approval

4. Disbursement

5. Monitoring

6. Collection & recovery

2.3 Identifikasi Risiko Kredit

• Risiko debitur

• Risiko industri

• Risiko cash flow

• Risiko agunan

2.4 Penilaian Risiko Kredit

• Probability of default

• Loss given default

• Exposure at default

2.5 Workshop Risk Assessment Kredit

Praktik:

• Menyusun risk matrix kredit

• Identifikasi high risk loan

SESI 3

AUDIT PROSES ANALISIS DAN PERSETUJUAN KREDIT

3.1 Audit Loan Origination

• Customer onboarding

• KYC verification

• Completeness of application

3.2 Audit Analisis Kredit

• Analisis 5C:

  • Character

  • Capacity

  • Capital

  • Collateral

  • Condition of economy

3.3 Audit Proses Persetujuan Kredit

• Approval authority

• Credit committee

• Delegation of authority

3.4 Audit Dokumentasi Kredit

• Legal documents

• Loan agreement

• Covenant compliance

3.5 Red Flags dalam Persetujuan Kredit

• Override approval

• Incomplete analysis

• Conflict of interest

3.6 Workshop Audit Credit Approval

Praktik:

• Review file kredit

• Identifikasi kelemahan proses approval

SESI 4

AUDIT AGUNAN DAN JAMINAN KREDIT

4.1 Jenis Agunan Kredit

• Tanah dan bangunan

• Kendaraan

• Deposito

• Inventory

• Receivable

4.2 Audit Penilaian Agunan

• Appraisal review

• Market value verification

• Legal ownership verification

4.3 Audit Pengikatan Agunan

• Fidusia

• Hak tanggungan

• Gadai

• Hipotik

4.4 Risiko Agunan

• Overvaluation

• Double collateral

• Legal defect

4.5 Workshop Audit Collateral

Praktik:

• Evaluasi dokumen agunan

• Identifikasi kelemahan collateral

SESI 5

AUDIT PENCAIRAN DAN MONITORING KREDIT

5.1 Audit Pencairan Kredit

• Compliance with approval terms

• Pre-disbursement checklist

• Verification process

5.2 Audit Monitoring Kredit

• Loan review

• Covenant monitoring

• Early warning system

5.3 Kredit Bermasalah (NPL)

• Non performing loan

• Kolektibilitas kredit

• Early warning signs

5.4 Audit Restrukturisasi Kredit

• Rescheduling

• Reconditioning

• Restructuring

5.5 Workshop Audit Monitoring Kredit

Praktik:

• Analisis loan monitoring

• Identifikasi warning signs

SESI 6

FRAUD KREDIT PERBANKAN

6.1 Jenis Fraud Kredit

• Fiktif debitur

• Manipulasi agunan

• Mark up kredit

• Side streaming

• Insider fraud

6.2 Fraud Triangle dalam Kredit

• Pressure

• Opportunity

• Rationalization

6.3 Red Flags Fraud Kredit

• Data inconsistencies

• Suspicious transactions

• Related party abuse

6.4 Teknik Investigasi Fraud Kredit

• Document tracing

• Cash flow analysis

• Interview techniques

6.5 Studi Kasus Fraud Kredit

Praktik:

• Analisis fraud scenario

• Identifikasi fraud indicators

HARI KEDUA

PELAKSANAAN AUDIT KREDIT, TEMUAN, PELAPORAN & IMPLEMENTASI RISK BASED CREDIT AUDIT

SESI 7

PERENCANAAN AUDIT KREDIT BERBASIS RISIKO

7.1 Penyusunan Audit Universe Kredit

• Retail loan

• Commercial loan

• SME loan

• Corporate loan

7.2 Penyusunan Annual Audit Plan

• Risk based audit plan

• Credit portfolio prioritization

7.3 Penyusunan Audit Program Kredit

• Test of control

• Substantive testing

• Sampling techniques

7.4 Audit Sampling Kredit

• High risk account sampling

• Judgment sampling

7.5 Workshop Audit Planning

Praktik:

• Menyusun audit plan kredit

• Menyusun audit procedures

SESI 8

TEKNIK PELAKSANAAN AUDIT KREDIT

8.1 Tahapan Audit Kredit

1. Planning

2. Fieldwork

3. Reporting

4. Follow up

8.2 Teknik Pengumpulan Bukti Audit

• Inspection

• Confirmation

• Reperformance

• Observation

8.3 Audit Working Papers

• Documentation standards

• Audit trail

• Evidence sufficiency

8.4 Evaluasi Pengendalian Internal Kredit

• Segregation of duties

• Authorization control

• Monitoring control

8.5 Workshop Field Audit Kredit

Praktik:

• Review working paper

• Pengujian transaksi kredit

SESI 9

AUDIT KEPATUHAN DAN REGULASI PERBANKAN

9.1 Audit Kepatuhan Kredit

• BMPK compliance

• KYC compliance

• AML/CFT compliance

9.2 Audit Kebijakan Internal Kredit

• SOP compliance

• Credit policy compliance

9.3 Audit Kepatuhan Restrukturisasi

• Regulatory compliance

• Documentation compliance

9.4 Risiko Kepatuhan Perbankan

• Regulatory sanctions

• Reputational risk

9.5 Workshop Compliance Audit

Praktik:

• Compliance testing

• Gap analysis

SESI 10

PENYUSUNAN TEMUAN DAN LAPORAN AUDIT KREDIT

10.1 Struktur Temuan Audit Kredit

• Criteria

• Condition

• Cause

• Consequence

• Recommendation

10.2 Root Cause Analysis

• Fishbone analysis

• 5 Why analysis

10.3 Penyusunan Laporan Audit Kredit

• Executive summary

• Key findings

• Risk impact

• Recommendations

10.4 Penilaian Dampak Risiko Kredit

• Financial impact

• Operational impact

• Compliance impact

10.5 Workshop Audit Reporting

Praktik:

• Menulis temuan audit

• Menyusun executive summary

SESI 11

QUALITY ASSURANCE DAN MONITORING KREDIT

11.1 Monitoring Tindak Lanjut Audit

• Corrective action monitoring

• Validation review

11.2 KPI Audit Kredit

• NPL trend

• Audit issue resolution

• Loan quality improvement

11.3 Continuous Auditing

• Continuous monitoring

• Exception reporting

11.4 Lessons Learned

• Fraud trend analysis

• Improvement opportunity

SESI 12

IMPLEMENTASI RISK BASED CREDIT AUDIT

12.1 Roadmap Implementasi RBCA

• Governance alignment

• Audit transformation

• Risk integration

12.2 Integrasi Audit Internal dan Risk Management

• Coordination model

• Assurance mapping

12.3 Best Practice Audit Kredit Global

• Leading banking practices

• Basel aligned audit

PENUTUP TRAINING

Review Materi

Diskusi dan Tanya Jawab

Evaluasi Peserta

Post Test