Page 322 - Demo

322 PT Pertamina Hulu Energi 2022Laporan TahunanAnnual ReportTata Kelola Perusahaan yang BaikGood Corporate GovernanceTinjauan Pengendalian Internal pada KeuanganFungsi Internal Audit secara berkala meninjau pengendalian Internal pada keuangan melalui penerapan Internal Control over Financial Reporting (ICoFR) pada Entity Level Control(ELC), Transaction Level Control (TLC), dan IT General Control(ITGC). Fungsi Internal Audit akan berperan sebagai third line of defense, sehingga dapat memberikan independent opinion dengan melakukan pengujian penerapan ICoFR atas Control Activity (CA) yang sudah dilakukan sertifikasi oleh Control Owner (CO) dan pengujian oleh Control Group (CG).Tinjauan Pengendalian Internal pada Operasional Salah satu metode tinjauan pengendalian internal atas operasional dilaksanakan melalui mekanisme assurance oleh Fungsi Internal Audit. Di tahun 2022, Fungsi Internal Audit sudah melakukan assurance berdasarkan persetujuan rencana kerja terhadap beberapa kegiatan operasional di lingkungan PHE Subholding Upstream. Hasil tinjauan memperlihatkan bahwa Perusahaan memiliki dan melaksanakan Standar Operasional Prosedur (SOP) yang mempertimbangkan praktik-praktik terbaik pertambangan migas yang berlaku.Internal Control Review in FinancePeriodically, the Internal Audit function reviews the implementation of Internal Control over Financial Reporting (ICoFR) at the Entity Level Control (ELC), Transaction Level Control (TLC), and IT General Control (ITGC) levels (ITGC). The Internal Audit function serves as the third line of defense to provide an independent opinion by testing the application of ICoFR on Control Activity (CA) that has been certified by the Control Owner (CO) and tested by the Control Group (CG).Internal Control Review in OperationsInternal Audit Function%u2019s assurance mechanism serves as one method for reviewing internal control over operations. In 2022, the Internal Audit Function performed assurance on a number of operational activities within PHE Subholding Upstream based on work plan approval. The findings of the review indicate that the Company has and implements Standard Operating Procedures (SOP) that incorporate oil and gas mining best practices.Internal Control SystemSistem Pengendalian Internal