Page 526 - Demo

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.Piagam Internal AuditPiagam Internal Audit digunakan sebagai pedoman Fungsi Internal Audit untuk melaksanakan tugas, tanggung jawab, dan kewenangannya. Piagam Internal Audit yang saat ini berlaku telah disetujui oleh Direktur Utama dan Komisaris Utama/Ketua Komite Audit pada tanggal 12 Oktober 2022. Piagam Internal Audit memuat aspek-aspek untuk memenuhi International Standards for the Professional Practice of Internal Auditing.Pedoman lain yang digunakan Internal Audit, di antaranya:1. International Standards for the Professional Practice of Internal Auditing - The Institute of Internal Auditors (IIA).2. Kebijakan dan/atau Pedoman dari Fungsi Internal AuditPT Pertamina (Persero) selaku entitas induk Perusahaan.3. Pedoman Pengelolaan Fungsi Internal Audit yang berlaku di PHE dan masing-masing Regional serta entitas anak di lingkungan PHE Subholding Upstream.Tugas dan Tanggung Jawab Internal AuditTugas dan tanggung jawab Internal Audit mencakup hal-hal sebagai berikut:1. Menyusun dan mengusulkan Rencana Kegiatan Tahunan untuk disetujui dan ditetapkan oleh Direktur Utama setelah mendapatkan persetujuan dari Dewan Komisaris.2. Melakukan pengawasan atas Rencana Kegiatan Tahunan yang sedang berjalan untuk memastikan kesesuaiannya dengan proses bisnis dan risiko Perusahaan, serta lingkup dan tujuan penugasan.3. Mengkomunikasikan keterbatasan sumber daya pelaksanaan penugasan, perubahan Rencana Kegiatan Tahunan, dan perubahan arah kebijakan kepada Direktur Utama dan Dewan Komisaris c.q Komite Audit.4. Melaksanakan penugasan kegiatan assurance dan nonassurance terkait tata kelola, manajemen risiko, dan pengendalian internal di seluruh unit kerja di Perusahaan.5. Berkoordinasi dengan Chief Audit Executive PT Pertamina (Persero) dalam pelaksanaan kegiatan Internal Audit yang dikelola secara tersentralisasi di Holding sesuai dengan %u201cPengelolaan Interaksi Korporasi antara PT Pertamina (Persero) dengan Subholding dan Anggota Subholding Upstream (Corporate Charter)%u201d.6. Melaksanakan koordinasi pengelolaan kegiatan Internal Audit yang tidak terbatas pada kegiatan assurance dannon-assurance dengan Internal Audit Region dan afiliasi Perusahaan.7. Mengidentifikasi alternatif perbaikan dan peningkatan kinerja Perusahaan.Independence of Internal AuditEach member of the Internal Audit must be independent in performing his/her duties and responsibilities. Information on the independence of the Internal Audit is set out in the Charter of Audit signed by the Chief Audit Executive, the President Director, and the President Commissioner.Charter of Internal Audit The Charter of Internal Audit is used as a guideline for the Internal Audit Function to perform its duties, responsibilities, and authorities. The current Charter of Internal Audit was approved by the President Director and the President Commissioner/the Chairman of the Audit Committee on October 12, 2022. The Charter of Internal Audit contains aspects to meet the International Standards for the Professional Practice of Internal Auditing.Other guidelines used by the Internal Audit include:1. International Standards for the Professional Practice of Internal Auditing - The Institute of Internal Auditors (IIA).2. Policies and/or Guidelines for Internal Audit Function of PT Pertamina (Persero) as the Company's parent entity.3. Guidelines for Management of Internal Audit Function applicable in PHE and each Region and subsidiary within PHE Subholding Upstream.Duties and Responsibilities of Internal AuditThe duties and responsibilities of the Internal Audit include the following:1. To prepare and propose an Annual Activity Plan for approval and determination by the President Director after obtaining approval from the Board of Commissioners.2. To supervise the ongoing Annual Activity Plan to ensure its suitability with the Company's business processes and risks, as well as the scope and purpose of the assignment.3. To communicate the limitations of resources for the implementation of assignments, changes in the Annual Activity Plan, and changes in policy direction to the President Director and the Board of Commissioners c.q. the Audit Committee.4. To perform assurance and non-assurance activities related to governance, risk management, and internal control in all work units in the Company.5. Coordinate with the Chief Audit Executive of PT Pertamina (Persero) in the implementation of activities of the Internal Audit that are managed in a centralized manner in the Holding Company in accordance with %u201cManagement of Corporate Interaction between PT Pertamina (Persero) and Subholding and Members of Subholding Upstream (Corporate Charter)%u201d.6. To coordinate the management of activities of the Internal Audit that are not limited to assurance and non-assurance activities with the Internal Audit of Region and affiliates of the Company.7. To identify alternatives for improving and enhancing the Company's performance.Laporan Tahunan %u2022 Annual Report 524HULU ENERGI