Peran audit internal sebagai mekanisme pengendalian risiko dalam implementasi program anti-pencucian uang (APU) di bank

  • Zahro Nur Latifah Program Studi Perbankan Syariah, Universitas Islam Negeri Maulana Malik Ibrahim Malang
Keywords: Bank, money laundry, internal audit, risk control, implementation

Abstract

This study aims to determine how the role of internal audit as a risk control mechanism in the implementation of the Anti-Money Laundering (AML) programme in banks. In banking, there is supervision and prevention of money laundering cases through the Anti-Money Laundering (AML) programme. This is stated in Law No. 8 Year 2010 on ‘Prevention and Eradication of Money Laundering Crime’ as well as complying with Bank Indonesia Regulation No. 14/27/PBI/2012 on ‘Implementation of Anti-Money Laundering and Countering Financing of Terrorism Programme for Commercial Banks’. To ensure that the programme is running in accordance with what is planned, it is necessary to have supervision from the bank on a regular basis, namely through internal auditors. This research was conducted using the literature study method. Based on the results of the research obtained, internal auditors play a role in analysing and assessing compliance with applicable provisions and procedures, identifying and mapping risks that may occur and have a risk of money laundering, and ensuring that the AML system runs continuously.

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Published
2025-06-18
How to Cite
Latifah, Z. (2025). Peran audit internal sebagai mekanisme pengendalian risiko dalam implementasi program anti-pencucian uang (APU) di bank. Maliki Interdisciplinary Journal, 3(6), 1639-1646. Retrieved from https://urj.uin-malang.ac.id/index.php/mij/article/view/15853
Issue
Vol 3 No 6 (2025): JUNE
Section
Articles

Copyright (c) 2025 Zahro Nur Latifah

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