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Risk Management Assessment Internal Audit as the third line of defense in implementing risk management within the Company is required to actively carry out its role. Aside from being a professional responsibility, its implementation as a third line of defense is also monitored through information technology-based risk management. Internal Audit is requested to not only carry out the role of assessor of mitigation implementation, but is also involved from the beginning when evaluating the feasibility of mitigation selection by the Risk Owner and the Risk Management Function. Internal Audit also carries out the assurance function through an assessment of the implementation of risk mitigation, or the implementation of internal control which includes projects in the PHE environment and all Subsidiaries.External Auditor Accompaniment Internal Audit has the role of assisting Auditors of PT Pertamina (Persero) and External Auditors at the Company and at Subsidiaries such as PHE WMO, PHE ONWJ, PHE Nunukan Company and JOB. These external Auditors, including Government/State auditors from SKK Migas, the Directorate General of Taxes, the State Audit and Development Agency (BPKP), and the State Audit Board (BPK) and auditor partners appointed to conduct audits.Description of Duties and Responsibilities of Internal Audit %u2022 Develop and propose an annual audit work plan and budget plan to get the approval of the President Director.%u2022 Carry out assurance and consulting activities in all functions in the Company. %u2022 Perform coordination of supervision with the Internal Audit of Subsidiaries and Company affiliates.%u2022 Carry out an assessment of risk and control on an ongoing basis through continuous auditing activities. Penilaian Manajemen Risiko Internal Audit sebagai third line of defense dalam penerapan risk management di lingkungan Perusahaan dituntut untuk aktif menjalankan perannya. Selain sebagai tanggung jawab profesi, peran sebagai third line of defense ini juga dipantau pelaksanaannya melalui risk management berbasis teknologi informasi. Internal Audit diminta untuk tidak saja menjalankan peran sebagai Assessor atas pelaksanaan mitigasi, tetapi juga terlibat sejak awal saat penilaian kelayakan pemilihan mitigasi oleh Risk Owner dan Fungsi Risk Management. Internal Audit juga menjalankan fungsi assurance melalui assessment atas pelaksanaan mitigasi risiko, ataupun penerapan internal control yang mencakup proyek-proyek di lingkungan PHE dan seluruh Anak Perusahaan. Pendampingan Auditor Eksternal Internal Audit berperan melakukan pendampingan bagi Auditor PT Pertamina (Persero) dan Auditor Eksternal pada Perusahaan maupun pada Anak Perusahaan seperti PHE WMO, PHE ONWJ, PHE Siak, PHE Kampar, PHE NSB, PHE Raja Tempirai, PHE Nunukan Company dan JOB. Auditor eksternal tersebut, meliputi Auditor Pemerintah/Negara dari SKK Migas, BPMA, Direktorat Jenderal Pajak, Badan Pemeriksa Keuangan dan Pembangunan (BPKP), serta Badan Pemeriksa Keuangan (BPK) dan juga auditor partners yang ditunjuk melakukan audit. Uraian Tugas dan Tanggung Jawab Internal Audit %u2022 Menyusun dan mengusulkan rencana kerja audit tahunan dan rencana anggaran biaya untuk mendapatkan persetujuan Direktur Utama.%u2022 Melaksanakan kegiatan assurance dan consulting di seluruh fungsi di Perusahaan.%u2022 Melaksanakan koordinasi pengawasan dengan Internal Audit Anak Perusahaan dan afiliasi Perusahaan. %u2022 Melaksanakan penilaian atas risiko dan kontrol secara terus-menerus melalui kegiatan continuous auditing. Internal AuditInternal AuditTata Kelola Perusahaan yang BaikGood Corporate GovernanceTanggung Jawab Sosial PerusahaanCorporate Social ResponsibilityLaporan Keuangan KonsolidasianConsolidated Financial ReportPT Pertamina Hulu Energi2020 Laporan Tahunan TerintegrasiIntegrated Annual Report 455