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The Board of Directors is obliged to provide support to Internal Audit in the form of:%u2022 Provide sufficient resources, so that Internal Audit can perform its duties and responsibilities optimally.%u2022 Gives freedom to the Internal Audit in determining the audit methods, ways, techniques and approaches to be carried out.%u2022 Require the Internal Audit to always carry out its duties in a professional manner so generate reports that provide added value, complete, objective, and based on careful and impartial analysis.%u2022 Ensure that the leader and all Auditors in the Internal Audit do not have the authority, responsibility or are involved/carrying out operational activities of the PHE or the Company/ affiliated organizations, as well as taking initiatives and approving accounting transactions, except internal transactions in the Internal Audit Function of the PHE.AUDITOR%u2019S CODE OF CONDUCT%u2022 Internal auditors must be honest, objective and diligent in carrying out their duties and fulfilling their responsibilities.%u2022 Internal auditors must be loyal to the functions where he is assigned or the functions in which he provides services. %u2022 Internal auditors may not be involved in actions or activities that can discredit their work functions or the audit profession. %u2022 Internal auditors must refrain from activities that can lead to conflicting interests of the organization or will affect its objective attitude. %u2022 Internal auditors may not accept anything of value from auditees, partners, suppliers and other parties that will influence their judgment. %u2022 Internal auditors may only accept assignments which in their opinion will be carried out according to their abilities. Direksi berkewajiban memberikan dukungan kepada Internal Audit dalam bentuk:%u2022 Menyediakan sumber daya yang cukup, sehingga Internal Audit dapat melakukan tugas dan tanggung jawabnya secara optimal.%u2022 Memberikan kebebasan kepada Internal Audit dalam menetapkan metode, cara, teknik dan pendekatan audit yang akan dilakukan.%u2022 Mengharuskan Internal Audit untuk selalu melakukan tugasnya secara profesional sehingga menghasilkan laporan yang memberikan nilai tambah, lengkap, objektif, serta berdasarkan analisis yang cermat dan tidak memihak. %u2022 Memastikan bahwa pemimpin dan seluruh Auditor di Internal Audit tidak mempunyai wewenang, tanggung jawab atau terlibat/melakukan kegiatan operasional PHE atau Perusahaan/organisasi afiliasi, serta mengambil inisiatif dan menyetujui transaksi akuntansi, kecuali transaksi internal di Fungsi Internal Audit PHE. KODE ETIK AUDITOR %u2022 Auditor Internal harus bersikap jujur, objektif, dan tekun dalam melaksanakan tugas dan memenuhi tanggung jawab. %u2022 Auditor Internal harus loyal terhadap fungsi dimana dia bertugas atau fungsi di mana dia memberikan jasanya. %u2022 Auditor Internal tidak boleh terlibat dalam tindakan atau kegiatan yang dapat mendiskreditkan fungsi kerjanya atau profesi audit. %u2022 Auditor Internal harus menghindarkan diri dari kegiatan kegiatan yang dapat menimbulkan pertentangan kepentingan organisasi atau akan mempengaruhi sikap objektifnya. %u2022 Auditor Internal tidak boleh menerima sesuatu yang berharga dari auditee, rekanan, supplier dan pihak lain yang akan mempengaruhi pertimbangannya. %u2022 Auditor Internal hanya boleh menerima tugas yang menurut pendapatnya akan dapat dilaksanakan sesuai kemampuannya. Internal AuditInternal AuditLaporan ManajemenManagement ReportProfil PerusahaanCompany ProfileAnalisa & Diskusi ManajemenManagement Discussion & AnalysisIkhtisar 20202020 HighlightsPT Pertamina Hulu Energi2020 Laporan Tahunan TerintegrasiIntegrated Annual Report 452