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PT Pertamina Hulu Energi 315 2022Laporan TahunanAnnual ReportTata Kelola Perusahaan yang BaikGood Corporate Governance%u00bb Internal Control over Financial Reporting (ICoFR) AssessmentAs a counterpart of ICoFR development, Internal Audit has urged Control Owners to certify that the implementation of internal control falls under their purview, and as a third line of defense, to conduct tests on the results of the Testing Control Group.%u00bb Risk Management AssessmentAs the third line of defense in implementing risk management within the company, Internal Audit is required to actively fulfill its responsibilities. In addition to being a professional obligation, the implementation of the role as a third line of defense is monitored via information technology-based risk management.Internal Audit also performs the assurance function by assessing the implementation of risk mitigation or the implementation of internal controls for all PHE and Subsidiary projects.%u00bb External Auditor AssistanceInternal Audit also serves as a counterpart and audit coordinator for the Audit of Financial Statements and external auditors, including the Public Accounting Firm (KAP) for the Audit of Company Financial Statements, Internal Audit of PT Pertamina (Persero), the Supreme Audit Agency of the Republic of Indonesia (BPK-RI), the Financial and Development Supervisory Agency (BPKP), Oil and Gas Special Task Force (SKK Migas), and the Directorate General of Taxes (DGT), among others.INTERNAL AUDIT FUNCTION IMPROVEMENT PROGRAMIn 2022, the Internal Audit function formulated and continued strategic initiatives through improvement programs. The Appendix details the scope of the aforementioned improvement programs.%u00bb Internal Control over Financial Reporting (ICoFR) Assessment Sebagai counterpart pengembangan ICoFR, Internal Audit telah mendorong para Control Owner untuk melakukan sertifikasi yang menyatakan bahwa pelaksanaan pengendalian internal berada di bawah tanggung jawabnya dan sebagai third line of defensemelakukan pengujian atas hasil Testing Control Group.%u00bb 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 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.%u00bb Pendampingan Auditor Eksternal Internal Audit juga berperan sebagai counterpart dan koordinator audit atas Audit Laporan Keuangan serta auditor eksternal, seperti Kantor Akuntan Publik (KAP) atas Audit Laporan Keuangan Perusahaan, Internal Audit PT Pertamina (Persero), Badan Pemeriksa Keuangan Republik Indonesia (BPK-RI), Badan Pengawasan Keuangan dan Pembangunan (BPKP), Satuan Kerja Khusus Minyak dan Gas Bumi (SKK Migas), dan Direktorat Jenderal Pajak (DJP), serta auditor Partner. IMPROVEMENT PROGRAM FUNGSI INTERNAL AUDIT Fungsi Internal Audit merumuskan dan melanjutkan strategic initiative dalam bentuk improvement program untuk tahun 2022. Lingkup improvement program yang dimaksud dapat dilihat pada Lampiran.Internal AuditInternal Audit