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PT Pertamina Hulu Energi 313 2022Laporan TahunanAnnual ReportTata Kelola Perusahaan yang BaikGood Corporate GovernanceOther Guidelines Used by the Internal Audit1. International Standards for the Professional Practice of Internal Auditing %u2013 The Institute of Internal Auditors (IIA).2. Policies and/or Guidelines from the Internal Audit Function of PT Pertamina (Persero) as the parent Company.3. Guidelines for Managing the Internal Audit Function that apply at PHE and each Regional and Subsidiaries within the PHE Subholding Upstream environment.INDEPENDENCE OF THE INTERNAL AUDITEach member of Internal Audit must carry out their duties and responsibilities independently. Information regarding the independence of Internal Audit is governed by the Audit Charter, which is signed by the Chief Audit Executive, President Director, and Chief Commissioner.COMPETENCY TRAINING AND/OR DEVELOPMENTPHE provides opportunities for auditor members to participate in education and/or training, as well as internal auditor professional certification, to enhance the competence of the auditing profession and other professions. Education and/or training, along with professional certification for internal auditors, are coordinated by the Holding Internal Audit Function. The Chief Audit Executive, in particular, must receive adequate training in the managerial profession to effectively lead the unit they oversee. PHE%u2019s internal auditors have received training, both internally and externally, on the following topics in 2022:1. Internal Auditor Profession Training/Provision and Certification.2. Audit Methods and Techniques Training.3. Soft Skill and Managerial Training.4. Risk Management Training/Provision and Certification.Pedoman Lain yang Digunakan Internal Audit1. International Standards for the Professional Practice of Internal Auditing %u2013 The Institute of Internal Auditors (IIA). 2. Kebijakan dan/atau Pedoman dari Fungsi Internal Audit PT Pertamina (Persero) selaku induk Perusahaan.3. Pedoman Pengelolaan Fungsi Internal Audit yang berlaku di PHE dan masing-masing Regional serta Anak Perusahaan di lingkungan PHE Subholding Upstream.INDEPENDENSI INTERNAL AUDITSetiap anggota Internal Audit wajib bersikap independen dalam menjalankan tugas dan tanggung jawabnya. Informasi independensi Internal Audit diatur dalam Piagam Audit yang ditandatangani oleh Chief Audit Executive, Direktur Utama, dan Komisaris Utama.PELATIHAN DAN/ATAU PENINGKATAN KOMPETENSI Guna meningkatkan kompetensi terkait profesi auditing maupun lainnya, PHE membuka kesempatan kepada anggota auditor untuk dapat mengikuti pendidikan dan/atau pelatihan serta sertifikasi profesi internal auditor. Pendidikan dan/atau pelatihan serta sertifikasi profesi internal auditor dikoordinasi oleh Fungsi Internal Audit Holding. Khusus untuk Chief Audit Executive, harus mendapatkan pelatihan pada bidang profesi manajerial yang memadai, sehingga dapat mengelola satuan yang dipimpinnya dengan baik. Selama tahun 2022, internal auditor PHE telah mengikuti pelatihan, baik yang diselenggarakan secara internal maupun eksternal dengan tema di antaranya:1. Pelatihan/Pembekalan dan Sertifikasi Profesi Internal Auditor.2. Pelatihan Metode dan Teknik Audit.3. Pelatihan Soft Skill dan Managerial.4. Pelatihan/Pembekalan dan Sertifikasi Manajemen Risiko. Internal AuditInternal Audit