NUR ABDILLAH

Nur Abdillah, Ak, MM, CA, CICA, CPSAK, QIA, CACP, GRCP, GRCA, CRMP. CIQAR,
CIQnR

Program D3 dan D4 STAN 1992-2000

Strata 2 Magister Manajemen Universitas Jenderal Soedirman 2002-2004
Strata 3 Doktoral Akuntansi Univ Padjadjaran 2020- ….

2014 : Chartered Accountant – Recognition - IAI

2015 : Certified PSAK - IAI
2016 : Qualified Internal Auditor – Dewan Sertifikasi QIA
2017 : Certification of Audit Committee Practitioner - IKAI
2019 : Certified GRC Professional – OCEG
2019 : Certified GRC Auditor - OCEG
2020 : Certified Risk Management Professional – LSPMR
2020 : Certified International Qualitative Researcher
2020 : Certified International Quantitative Researcher
2022: Certified of Internal Conntrol Auditor
Definisi
 Definisi Governance
The combination of processes and structures implemented by the board to inform,
direct, manage, and monitor the activities of the organization toward the achievement
of its objectives.

Process

Achieve
Structure
Objectives

Governance

Activities Implemnted

Inform,
Direct,
Manage,
Monitor
Governance - OECD

Corporate governance involves a set of relationships between a company’s

management, its board, its shareholders, and other stakeholders. Corporate
governance also provides the structure through which the objectives of the
company are set, and the means of attaining those objectives and monitoring
performance are determined.
Pemahaman Umum Governance Dalam Instansi

Direction Resources Accountability Oversight

Model Tiga Lini
Stakeholders Kontrak Steward Function Risk Management
Interest Manajemen
Collaboration Assurance Accountability Assurance
 Tata Kelola
Handal

Implementable Komprehensif

Measurable Efisien

Dinamis
IMPLEMENTASI GOVERNANCE
 GUIDELINES & POLICIES:
to strengthen the implementation of Principles

• Guidelines for GCG (GCG Code).

• Guide for the Board of Commissioners and Board of
Directors (Board Manual).
• Code of Conduct.
• Internal Audit Guidelines.
• Risk Management Guide.
• Information Technology Governance Guidelines.
• Policies and other relevant guidelines.
 Governance meliputi seluruh aspek
dan aktivitas organisasi

 Risk management – mengelola risiko

yang berpotensi menghambat
kesuksesan / pencapaian tujuan
organisasi

 Internal Control as mitigation dari

Risk Management

Governance
The combination of processes and
structures implemented by the
board to inform, direct, manage,
and monitor the activities of the
organization toward the
achievement of its objectives.
DEFINISI

Governance

• The combination of processes and structures implemented by the board to

inform, direct, manage, and monitor the activities of the organization toward the
achievement of its objectives.

Risk

• The possibility of an event occurring that will have an impact on the achievement
of objectives. Risk is measured in terms of impact and likelihood.

Control

• Any action taken by management, the board, and other parties to manage risk
and increase the likelihood that established objectives and goals will be achieved.
Management plans, organizes, and directs the performance of sufficient actions
to provide reasonable assurance that objectives and goals will be achieved.
Tujuan
Generic Financial
Pengelolaan
Perusahaan

Compliance

Operational – 2 E

Strategic
Model Tiga Lini
 Governing Body - Organ Pengurus
Board of Directors
Dewan Komisaris Direksi

Senior Management
Lini 1 dan 2 Internal Audit

Governance

Lini 1 dan 2: Owner dan Control Lini 3 Governance Assurance

Internal
Auditor
 Examination Independent
Objective
of evidence assessment

As Process
On GRC
organization
 Agreed

Improve GRC

Without
responsibility