The Role of Boc in Developing Good Environment of Control and Internal Control Effectiveness

Abstract

The fundamental factor in designing and implementing internal control systems is the environment of 
control. Salam sub component in the environment of control is the role of the BOC formed in an entity. 
The purpose of this study is to investigate the role of the BOC in developing a good environment of control 
and the effectiveness of the entity's internal control. To achieve the study's objectives, a study has been 
conducted  on  Bank  Rakyat  Indonesia  Tbk  (Bank  Rakyat  Indonesia  (BRI),)  which  is  the  Indonesian 
government with the largest assets. The data collected and used for analysis is secondary data. Thus, 
the effectiveness of the entity's internal control. data acquisition was carried out through investigation of various publications by the bank for qualitative 
descriptive analysis related to the implementation of internal control systems at the Banks and the role of 
the BOC in it. The results of the study indicate that the four commissioners have formed a BOC with clearly 
defined duties and functions in accordance with the applicable laws and regulations. The BOC is formed 
and determined to create a conducive environment of control which will ultimately play a role in realizing