Internal Control in Perspective of Personal Bankers

Abstract

This research aims to explain the dilemmas experienced by personal bankers while performing their duties in order to implement the Internal Control effectively. Personal bankers are charged high targets by corporate banks, so they must do various efforts to achieve these targets. However, Personal bankers’ effort to achieve the target should not violate the internal control procedures set forth in SOP (Standard Operating Procedure). Consequently, personal bankers sometimes face dilemmatic situation in which they have to achieve the target and follow SOP at the same time. Based on the author’s personal experience and observations as a personal banker in bank “X” on 2006 until 2011, there were dilemmas faced by the author. The author feels that SOP could not protect her job and policies which she took in order to fulfill priority customers’ satisfaction. In contrast, she should also be able to achieve the target charged by the bank and keep a good relationship with priority customers.

Keywords: Internal control, SOP, Personal bankers