Page 448 - Demo

Sertifikasi CertificationDikeluarkan Oleh Issued ByJumlah Personel Internal AuditNumber of Internal Audit PersonnelEnterprise Risk Management Certified Profesional (ERMCP)Enterprise Risk Management Certified Profesional (ERMCP)Enterprises Risk Management Association (ERMA)Enterprises Risk Management Association (ERMA)1Certified Strategy Execution ProfessionalCertified Strategy Execution ProfessionalGML Performance ConsultingGML Performance Consulting1Certified Forensic AuditorCertified Forensic AuditorInstitute of Forensic AuditorsInstitute of Forensic Auditors6Certified Information System AuditorCertified Information System AuditorInformation Systems Audit and Control Association (ISACA)Information Systems Audit and Control Association (ISACA)1PROFESSIONAL EXPERIENCE AND EXCELLENCEExpertise and due professional care are the responsibility of the Chief Audit Executive and all Internal Auditors. In carrying out audits, Internal Auditors collectively must possess the necessary expertise and due professional care.Expertise%u2022 Internal Auditor must possesses the expertise and skills needed to carry out his main duties and functions or can use the services of a competent third party, if the Internal Auditor is inadequate to carry out some or all of his responsibilities.%u2022 Internal auditors must collectively have expertise, skills and competencies in accounting principles, audit techniques, and the ability to recognize business processes and analyze significant deviations, and be able to provide appropriate solutions.%u2022 Internal auditors must have expertise and skills in applying audit techniques and procedures to recognize, examine and test for indications of fraud.%u2022 Internal auditors collectively have expertise and skills regarding risk and control in the field of information technology and information technologybased audit techniques.KEAHLIAN DAN KECERMATAN PROFESIONALKeahlian dan kecermatan profesional merupakan tanggung jawab Chief Audit Executive dan semua Auditor Internal. Dalam melaksanakan audit, Auditor Internal secara kolektif harus memiliki keahlian dan kecermatan profesional yang diperlukan. Keahlian %u2022 Auditor Internal wajib menguasai keahlian dan keterampilan yang diperlukan untuk melaksanakan tugas pokok dan fungsinya atau dapat menggunakan jasa pihak ketiga yang kompeten, jika Auditor Internal tidak memadai untuk melaksanakan sebagian atau seluruh tanggung jawabnya. %u2022 Auditor Internal secara kolektif wajib memiliki keahlian, keterampilan, dan kompetensi dalam prinsip-prinsip akuntansi, teknik audit, serta kemampuan mengenali proses bisnis dan menganalisa penyimpangan yang signifikan, serta dapat memberikan solusi yang tepat.%u2022 Auditor Internal wajib memiliki keahlian dan keterampilan dalam menerapkan teknik dan prosedur audit untuk mengenali, meneliti, dan menguji adanya indikasi kecurangan. %u2022 Auditor Internal secara kolektif memiliki keahlian dan keterampilan tentang risiko dan pengendalian bidang teknologi informasi dan teknik audit berbasis teknologi informasi. Internal AuditInternal AuditLaporan ManajemenManagement ReportProfil PerusahaanCompany ProfileAnalisa & Diskusi ManajemenManagement Discussion & AnalysisIkhtisar 20202020 HighlightsPT Pertamina Hulu Energi2020 Laporan Tahunan TerintegrasiIntegrated Annual Report 448