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316 PT Pertamina Hulu Energi 2022Laporan TahunanAnnual ReportTata Kelola Perusahaan yang BaikGood Corporate GovernanceIMPLEMENTATION OF INTERNAL AUDIT DUTIES AND RESPONSIBILITIESThe Long Term Work Plan for the 2020-2022 period prepared by the Internal Audit contains descriptions of activities that serve as guidelines for the implementation of the duties and responsibilities of the internal auditors. The Appendix contains specifics regarding the Internal Audit%u2019s responsibilities and authorities.Implementation of Internal Audit duties and responsibilities during 2022 included the following:%u00bb Assurance/audit/review and review/investigative audit activities;%u00bb Assignment of formal consultations and provision of advice.%u00bb Monitoring the follow-up of audit findings, both from the Internal Audit of PHE Subholding Upstream and external auditors, which is carried out routinely and periodically;%u00bb Conducted mentoring activities for PT Pertamina (Persero) auditors and external auditors within the Company and its subsidiaries;%u00bb Strategic Initiative, which is an improvement program that includes improving business processes and/or work systems, developing an IA Function Management System, and Internal Audit Function personnel development and culture programs. In addition, the Internal Audit Holding Function centralizes and coordinates the planning and implementation of Fraud Prevention Program activities.%u00bb Special assignments that are Task Force in nature and ordered by the Board of Directors.QUALITY ASSURANCEIn conducting its activities, the Internal Audit function refers to the Internal Audit professional standards/International Professional Practice Framework (IPPF) issued by the Institute of Internal Auditors (IIA), which stipulates that Quality Assurance is conducted via Internal and External PELAKSANAAN TUGAS DAN TANGGUNG JAWAB INTERNAL AUDIT Rencana Kerja Rencana Jangka Panjang untuk kurun waktu tahun 2020-2022 yang disusun oleh Internal Audit berisi uraian kegiatan yang menjadi pedoman dalam pelaksanaan tugas dan tanggung jawab auditor internal. Rincian terkait tugas dan wewenang Internal Audit dalam dilihat pada Lampiran.Realisasi pelaksanaan tugas dan tanggung jawab Internal Audit selama tahun 2022, di antaranya:%u00bb Kegiatan assurance/audit/review dan penelaahan/audit investigasi;%u00bb Penugasan konsultasi formal dan pemberian advis.%u00bb Pemantauan tindak lanjut temuan audit, baik dari Internal Audit PHE Subholding Upstream maupun auditor eksternal yang dilakukan secara rutin dan berkala;%u00bb Melakukan kegiatan pendampingan terhadap kegiatan Auditor PT Pertamina (Persero) serta auditor eksternal di Perusahaan maupun pada Anak Perusahaan;%u00bb Initiative Strategic, yaitu improvement program yang meliputi perbaikan proses bisnis dan/atau Sistem Tata Kerja, pengembangan Sistem Manajemen Fungsi IA, program pengembangan personel Fungsi Internal Audit, serta program budaya Fungsi Internal Audit. Selain itu, terdapat kegiatan Fraud Prevention Programyang perencanaan dan pelaksanaannya tersentralisasi dan dikoordinasikan oleh Fungsi Internal Audit Holding.%u00bb Penugasan khusus yang bersifat Task Force dan diperintahkan oleh Direksi. QUALITY ASSURANCE Fungsi Internal Audit dalam melaksanakan kegiatannya merujuk kepada standar profesi Internal Audit/International Professional Practice Framework (IPPF) yang dikeluarkan oleh Institute of Internal Auditor (IIA), yang di dalamnya mengatur adanya Quality Assurance yang dilakukan melalui Internal AuditInternal Audit