(a) KK Cash Teller

7/24/2019 (a) KK Cash Teller

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Satuan Kerja Audit Intern (SKAI)

KERTAS KERJA PEMERIKSAAN OPERASIONAL

A. (KAS & TELLER)

CABANG/ CAPEM : KPO SamanhudiPEMERIKSAAN : Tahun 2014Tan a! Pe"eri#$aan : 12 Februari 2015P%$i$i Pe"eri#$aan : 30 Oktober 2014

I. KAS

a. Cash count Cashcount di aksanakan tan!!a 31 "esember 2014 #bersama den!an K$P #auditor eksterna %%& 'ada sore hari den!an 'osisi sa do 'er tan!!a 31 "esember 2014. Se ain itu cashcount di aksanakan tan!!a11 Februari 2015 'ada 'a!i hari den!an 'osisi sa do 'er tan!!a 10 Februari 2015.(erdasarkan cashcount )an! di aksanakan tan!!a 11 Februari 2015& bah*a:

(dapat dilihat pada lampiran Cash Count)+", Kas utama #-ead te er% : ,'10&341& 50&000Te er : ,'5 &0 5& 00Tota kas : ,'10&400& 35& 00

eraca : ,'10&400& 35& 00se isih :

$6$SKas utama #-ead te er% : 7S 8123.454Tota kas : 7S 8123.454

eraca : 7S 8123.454se isih :

TOT$6 K$S:+", : ,'10&400& 35& 00a as : 7S 8123.454

b. $suransi :Cash +n Sa9e Po is asuransi no : 204. 02.200.14.0 015( Lihat Lampiran Cash In Save) asa ber aku 'o is 31 ;u i 2014 s.d 31 ;u i 2015

6imit +", ,'10.050.000.0006imit 7S" 7S 8250.000

(erdasarkan sa do Kas 3 bu an terakhir& kas )an! me ebihi 6imit 'ertan!!un!an dico9er den!an tambahanasuransi Cash +n Sa9e.

Prosedur 'enutu'an tercermin di da am 'o ish asuransi cash in sa9e ;asindo 'ada s)arat s)arat khusus o men!enai tata cara 'enutu'an asuransi(erdasarkan Po ish $suransi #;asindo% Cash +n Sa


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d. bait mone) : da am ha 'en!amanan uan! tunai& KPO te ah di en!ka'i den!an uan! ( # ihat ( di kk' cash count%

e. o! boook : o! book 'embukaan khasanah: terda'at o! book 'embukaan dan 'enutu'an kashanahAmain9ou t

)an! memuat sia'a )an! membuka kunci&membuka kombinasi& 'en!a*a an& dsb.

amun untuk akti9itas 'en!ambi an uan! dari khasanah 'ada sian! hari tidak tercatata da am o! book khasanah&

atas ha tersebut te ah di akukan kon


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(erdasarkan 6a'oran Cash +n Transit 'eriode $!ustus s.d Oktober 2014& ter ihat akti9itas 'en!ambi an danA 'en)etoran KPO Samanhudi dariA ke Kantor Kas Kema)oran dan $nco den!an nomina ?,'500 =uta& untuk hatersebut 'en!a*a an di akukan han)a den!an 2 oran! sat'am sa=a& namun sesuai s)arat Po ish $suransi #;asindo%Cash +n Transit PT (ank (O++ o. 204. 01.200.14.0 015& 'ada s)arat ke 5 # ima% 'oint c men!enai cara 'en!irimandan tindakan 'en=a!aanA 'en!amanan& disebutkan bah*a 'en!a*a an ?,'500 =uta s.d ,'5 i )ar dika*a o ehmin. 1 oran! Po isi bersen=ata a'i. $tas ha ini KPO tidak me aksanakan s)arat tersebut

i*eri#$a O!e + ire,ie- O!e +

Audit%r Su*er,i$%r


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PT. BANK SWADESISATUAN KERJA AUDIT INTERN

* KERTAS KERJA PEMERIKSAAN KAS-RU

KANTOR CABANG/CAPEM :TGL /JAM PEMERIKSAANPOSISI KAS PER TANGGAL

NAMA HEAD TELLER/TELLERITEM PEMERIKSAAN

KHAZA

KONS

RupiahPECAHAN ITEM UANG KERTAS ITEM

100,000.00

50,000.00

20,000.00

10,000.00

5,000.00

2,000.00

1,000.00

500.00

200.00

100.0050.0025.00

*UANG TUNAI (Rp.) TSB TELAH KAMI TERIMA KEMBALI DALAM KEADAAN/JUMLAH UTUH SESUAI YANG SEBENA

No ! "

:

:

: SWA


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TIM SKAI

(.....)

(....)

(....)


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PIAH *

NAH

LIDASI

UANG LOGAM JUMLAH

JUMLAH PHISIK

SALDO NERACASELISIH

RNYA


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AUDITEETELLER

(.....................)SUPERVISOR :

(.....................)PIMPINAN CAB/CAP :

(.....................)


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PT. BANK SWADESISATUAN KERJA AUDIT INTERN

* KERTAS KERJA PEMERIKSAAN KAS-RUPIAH *

KANTOR CABANG/CAPEM :TGL /JAM PEMERIKSAANPOSISI KAS PER TANGGAL

NAMA HEAD TELLER/TELLERITEM PEMERIKSAAN

KHAZANAH

KONSOLIDASI

PECAHAN USDITEM JUMLAH ITEM JUMLAH ITEM JUMLAH ITEM

10,000.005,000.001,000.00

500.00250.00200.00100.00

50.0025.0020.0010.00

5.002.001.00

JUMLAHTELLER PROO#SELISIH**UANG ASING TERSEBUT TELAH KAMI TERIMA KEMBALI DALAM KEADAAN UTUHNo !"

$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$ $$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$ $$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$

TIM SKAI AUDITEETELLER

%$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$&

:

:

: SWA


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SUPERVI

%$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$&PIMPINAN

%$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$&


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JUMLAH

$$$$$$$$$$$$$$$$$$$$$$$$$$ $$$$$$$$$$$$$$$$$$$$$$$$$$ $$$$$$$$$$$$$$$$$$$$$$$$$$

( )


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OR :

( ) CABANG :

( )


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KKP Cash IN Save KPO

Tanggal Saldo rtanggungan asura +/- Penutupan asuransi1-08-2014 ### 10,250,000,000 2,590,999,077

2-08-2014 ### 10,250,000,000 2,590,999,077

3-08-2014 ### 10,250,000,000 2,590,999,077

4-08-2014 ### 10,250,000,000 3,896,999,077

5-08-2014 ### 10,250,000,000 4,356,999,077

6-08-2014 ### 10,250,000,000 2,872,099,077

7-08-2014 ### 10,250,000,000 2,510,399,077

8-08-2014 ### 10,250,000,000 2,803,699,077

9-08-2014 ### 10,250,000,000 2,803,699,077

10-08-2014 ### 10,250,000,000 2,803,699,077

11-08-2014 ### 10,250,000,000 4,343,099,077

12-08-2014 ### 10,250,000,000 5,213,749,077

13-08-2014 ### 10,250,000,000 4,164,799,077

14-08-2014 ### 10,250,000,000 3,217,899,077

15-08-2014 ### 10,250,000,000 3,384,231,277

16-08-2014 ### 10,250,000,000 3,384,231,277

17-08-2014 ### 10,250,000,000 3,384,231,277

18-08-2014 ### 10,250,000,000 2,143,631,277

19-08-2014 ### 10,250,000,000 3,492,932,200

20-08-2014 ### 10,250,000,000 1,046,332,200

21-08-2014 ### 10,250,000,000 (408,800,000) 22-08-2014 ### 10,250,000,000 112,251,000

23-08-2014 ### 10,250,000,000 112,251,000

24-08-2014 ### 10,250,000,000 112,251,000

25-08-2014 ### 10,250,000,000 ###


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26-08-2014 ### 10,250,000,000 (67,750,000) 27-08-2014 ### 10,250,000,000 359,050,000

28-08-2014 ### 10,250,000,000 (978,850,000) 29-08-2014 ### 10,250,000,000 ### 30-08-2014 ### 10,250,000,000 ###

31-08-2014 ### 10,250,000,000 ###

Tanggal Saldo rtanggungan asura +/- Penutupan asuransi1-09-2014 ### 10,250,000,000 ### 2-09-2014 ### 10,250,000,000 1,186,950,000

3-09-2014 ### 10,250,000,000 (7,950,000) 4-09-2014 ### 10,250,000,000 ### 5-09-2014 ### 10,250,000,000 ###

6-09-2014 ### 10,250,000,000 ### 7-09-2014 ### 10,250,000,000 ### 8-09-2014 ### 10,250,000,000 ### 9-09-2014 ### 10,250,000,000 69,000,000

10-09-2014 ### 10,250,000,000 (611,400,000)

11-09-2014 ### 10,250,000,000 ### 12-09-2014 ### 10,250,000,000 ### 13-09-2014 ### 10,250,000,000 ### 14-09-2014 ### 10,250,000,000 ### 15-09-2014 ### 10,250,000,000 (422,800,000)

16-09-2014 ### 10,250,000,000 (124,700,000) 17-09-2014 ### 10,250,000,000 45,900,000

18-09-2014 ### 10,250,000,000 (611,100,000) 19-09-2014 ### 10,250,000,000 ### 20-09-2014 ### 10,250,000,000 ###

21-09-2014 ### 10,250,000,000 ###


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22-09-2014 ### 10,250,000,000 ### 23-09-2014 ### 10,250,000,000 (348,200,000) 24-09-2014 ### 10,250,000,000 ### 25-09-2014 ### 10,250,000,000 ###

26-09-2014 ### 10,250,000,000 ### 27-09-2014 ### 10,250,000,000 ### 28-09-2014 ### 10,250,000,000 ### 29-09-2014 ### 10,250,000,000 ### 30-09-2014 ### 10,250,000,000 543,050,000

Tanggal Saldo rtanggungan asura +/- Penutupan asuransi1-10-2014 ### 10,250,000,000 (628,800,000) 2-10-2014 ### 10,250,000,000 ### 3-10-2014 ### 10,250,000,000 ### 4-10-2014 ### 10,250,000,000 ### 5-10-2014 ### 10,250,000,000 ###

6-10-2014 ### 10,250,000,000 (850,300,000) 7-10-2014 ### 10,250,000,000 (461,400,000) 8-10-2014 ### 10,250,000,000 802,700,000

9-10-2014 ### 10,250,000,000 1,760,200,000

10-10-2014 ### 10,250,000,000 1,927,100,000

11-10-2014 ### 10,250,000,000 1,927,100,000

12-10-2014 ### 10,250,000,000 1,927,100,000

13-10-2014 ### 10,250,000,000 ### 14-10-2014 ### 10,250,000,000 2,808,550,000

15-10-2014 ### 10,250,000,000 1,540,150,000


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16-10-2014 ### 10,250,000,000 (921,850,000) 17-10-2014 ### 10,250,000,000 (773,600,000) 18-10-2014 ### 10,250,000,000 (773,600,000) 19-10-2014 ### 10,250,000,000 (773,600,000) 20-10-2014 ### 10,250,000,000 ###

21-10-2014 ### 10,250,000,000 ### 22-10-2014 ### 10,250,000,000 ### 23-10-2014 ### 10,250,000,000 ### 24-10-2014 ### 10,250,000,000 ### 25-10-2014 ### 10,250,000,000 ###

26-10-2014 ### 10,250,000,000 ### 27-10-2014 ### 10,250,000,000 ### 28-10-2014 ### 10,250,000,000 339,300,000

29-10-2014 ### 10,250,000,000 403,400,000

30-10-2014 ### 10,250,000,000 ###

31-10-2014 ### 10,250,000,000 ###

Supervisor Auditor


16/19

KKP Cash IN Save KPO

Tanggal Saldo ertanggungan In +/- enutupan asuransi1-08-2014 376,306 250,000 126,306

2-08-2014 376,306 126,306

3-08-2014 376,306 126,306

4-08-2014 412,009 162,009

5-08-2014 488,009 238,009

6-08-2014 473,279 223,279

7-08-2014 638,584 388,584

8-08-2014 615,884 365,884

9-08-2014 615,884 365,884

10-08-2014 615,884 365,884

11-08-2014 647,984 397,984

12-08-2014 650,529 400,529

13-08-2014 390,223 140,223

14-08-2014 424,768 174,768

15-08-2014 419,378 169,378

16-08-2014 419,378 169,378

17-08-2014 419,378 169,378

18-08-2014 440,273 190,273

19-08-2014 274,051 24,051

20-08-2014 264,034 14,034

21-08-2014 285,434 35,434

22-08-2014 266,557 16,557

23-08-2014 266,557 16,557

24-08-2014 266,557 16,557

25-08-2014 269,881 19,881


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26-08-2014 294,191 44,191

27-08-2014 324,346 74,346

28-08-2014 371,692 121,692

29-08-2014 386,844 136,844

30-08-2014 386,844 136,844

31-08-2014 386,844 136,844

Tanggal Saldo ertanggungan In +/- enutupan asuransi1-09-2014 558,754 250000 308,754

2-09-2014 507,774 257,774

3-09-2014 594,438 344,438

4-09-2014 403,499 153,499

5-09-2014 419,974 169,974

6-09-2014 419,974 169,974

7-09-2014 419,974 169,974

8-09-2014 446,307 196,307

9-09-2014 412,062 162,062

10-09-2014 430,505 180,505

11-09-2014 433,544 183,544

12-09-2014 443,654 193,654

13-09-2014 443,654 193,654

14-09-2014 443,654 193,654

15-09-2014 340,714 90,714

16-09-2014 332,184 82,184

17-09-2014 308,824 58,824

18-09-2014 308,484 58,484

19-09-2014 262,374 12,374

20-09-2014 262,374 12,374

21-09-2014 262,374 12,374


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22-09-2014 269,764 19,764

23-09-2014 295,474 45,474

24-09-2014 353,474 103,474

25-09-2014 370,845 120,845

26-09-2014 385,638 135,638

27-09-2014 385,638 135,638

28-09-2014 385,638 135,638

29-09-2014 369,638 119,638

30-09-2014 385,439 135,439

Tanggal Saldo ertanggungan In +/- enutupan asuransi1-10-2014 453,639 250000 203,639

2-10-2014 439,239 189,239

3-10-2014 44,141 ### 4-10-2014 44,141 ###

5-10-2014 44,141 ###

6-10-2014 395,045 145,045

7-10-2014 511,005 261,005

8-10-2014 386,630 136,630

9-10-2014 462,317 212,317

10-10-2014 367,290 117,290

11-10-2014 367,290 117,290

12-10-2014 367,290 117,290

13-10-2014 363,250 113,250

14-10-2014 408,415 158,415

15-10-2014 460,425 210,425

16-10-2014 509,245 259,245


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17-10-2014 295,178 45,178

18-10-2014 295,178 45,178

19-10-2014 295,178 45,178

20-10-2014 246,940 (3,060)

21-10-2014 146,240 ###

22-10-2014 152,995 (97,005) 23-10-2014 151,120 (98,880) 24-10-2014 130,180 ### 25-10-2014 130,180 ###

26-10-2014 130,180 ### 27-10-2014 155,297 (94,703)

28-10-2014 147,667 ### 29-10-2014 135,027 ### 30-10-2014 141,270 ###

31-10-2014 237,658 (12,342)

Supervisor Auditor

(a) KK Cash Teller

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