Page 307 - Demo

PT Pertamina Hulu Energi 307 2022Laporan TahunanAnnual ReportTata Kelola Perusahaan yang BaikGood Corporate GovernanceFungsi Internal Audit memiliki peran strategis dalam mendukung pelaksanaan pengawasan serta berwenang untuk memberikan jasa assurance dan non-assurance secara independen dan objektif. Peran Internal Audit memiliki fokus utama, yaitu:%u00bb Mendukung upaya manajemen Perusahaan untuk mencapai tujuan, visi, dan misi yang ditetapkan melalui kegiatan assurance, serta merekomendasikan perbaikan dan/atau peningkatan tata kelola Perusahaan, manajemen risiko, dan pengendalian internal yang baik/memadai.%u00bb Mendukung upaya manajemen Perusahaan dan Pemangku Kepentingan lainnya melalui kegiatan consulting, counter parting, dan strategic advisor.Lingkup atas jasa assurance yang diberikan Fungsi Internal Audit PHE Subholding Upstream melalui kegiatan audit yang berbasis risiko (risk-based audit) atas proses bisnis Perusahaan, kepatuhan pada ketentuan perundangundangan, dan standar yang berlaku, meliputi namun tidak terbatas pada audit keuangan, audit kepatuhan, audit operasional, audit investigasi, dan audit teknologi informasi. Sementara lingkup atas jasa non-assurance yang diberikan Fungsi Internal Audit PHE Subholding Upstream meliputi kegiatan consulting, counterparting, dan strategic advisor. HUBUNGAN DENGAN INTERNAL AUDIT REGIONAL DAN ANAK PERUSAHAANDalam menjalankan kewenangan, tugas, dan tanggung jawabnya, Internal Audit PHE berkoordinasi dengan Internal Audit Holding, Regional, dan Anak Perusahaan SHU. Pola hubungan diatur dalam Piagam Internal Audit masing-masing entitas. Internal Audit PHE juga melakukan pembinaan kepada Internal Audit PHE Subholding Upstream. Untuk profil Chief Audit Executive Regional dan Anak Perusahaan dijabat oleh masing-masing Pimpinan Fungsi Internal Audit yang dapat dilihat pada bagian Profil Chief Audit Executive Regional dan Anak Perusahaan.The Internal Audit function plays a strategic role in assisting with supervision implementation and is authorized to provide assurance and non-assurance services independently and objectively. The primary focus of Internal Audit is as follows:%u00bb Supporting the Company%u2019s management in achieving its purpose, vision, and mission through assurance activities, and recommending improvements and/or enhancements to the Company%u2019s governance, risk management, and adequate/good internal control.%u00bb Supporting the Company%u2019s management and other Stakeholders through consulting, counter parting, and strategic advisor activities.The Internal Audit Function of PHE Subholding Upstream provides assurance services through risk-based audits of the Company%u2019s business processes, compliance with statutory provisions, and applicable standards; which include, but are not limited to, financial audits, audit compliance, operational audit, investigative audit, and information technology audit. Meanwhile, the scope of non-assurance services provided by PHE Subholding Upstream%u2019s Internal Audit Function includes consulting, counterparting, and strategic advisor activities.RELATIONS WITH THE REGIONAL AND SUBSIDIARY INTERNAL AUDITPHE%u2019s Internal Audit coordinates with the Internal Audit of the Holding, Regionals, and Subholding Upstream Subsidiaries in carrying out its authority, duties, and responsibilities. Each entity%u2019s Internal Audit Charter governs the relationship pattern. Furthermore, PHE%u2019s Internal Audit advises the Internal Audit of Regionals and Subsidiaries. The profiles of the Regional and Subsidiary Chief Audit Executives are occupied by each respective Chief Audit Executive, which can be found on the Profiles of the Regional and Subsidiary Chief Audit Executives.Internal AuditInternal Audit