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


  • Supriyanto Ilyas ,Afiyani ,Dinda Salma Afifah ,Nanda Edelwais HF ,Risma Dewi Yanti ,Yulianti Mutiara Putri Widyatama Universityirsty, Bandung, Indonesia


BOC, Environment of Control, Internal Control


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, 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 the effectiveness of the entity's internal control.