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8. Melaksanakan koordinasi dengan Komite Audit.9. Monitoring pelaksanaan tindak lanjut hasil audit internal, eksternal, dan institusi pengawasan lainnya dan melaporkan secara periodik kepada Direktur Utama dan Dewan Komisaris c.q Komite Audit.10. Melaksanakan pendampingan kegiatan pengawasan, baik dari auditor internal maupun eksternal Perusahaan.11. Membantu pelaksanaan kegiatan audit investigatif dan/atau penelaahan yang ditugaskan oleh Fungsi Internal Audit PT Pertamina (Persero).12. Melaksanakan kegiatan Quality Assurance & Improvement Program atas kegiatan Internal Audit.13. Melaporkan hasil kegiatan assurance dan non-assurance kepada Direktur Utama dan Dewan Komisaris c.q Komite Audit.14. Melaksanakan penugasan lain yang diamanatkan oleh Direksi dan/atau Dewan Komisaris.Tugas, tanggung jawab, dan kewenangan Internal Audit mengacu pada International Standards for the Professional Practice of Internal Auditing yang ditetapkan oleh IIA, serta kebijakan lainnya yang relevan dan berlaku di lingkungan PHE. Cakupan tugas, tanggung jawab, dan kewenangan Internal Audit mencakup peran fungsi berikut ini:1. Audit/AssuranceAudit/assurance adalah kegiatan pengujian yang objektif berdasarkan bukti yang bertujuan untuk memberikan suatu penilaian yang independen atas proses pengelolaan risiko, aktivitas pengendalian, dan tata kelola Perusahaan, sehingga mampu memberikan nilai tambah bagi Perusahaan.2. KonsultasiKonsultasi adalah kegiatan pemberian nasihat dan jasa lain yang dibutuhkan klien, yang sifat dan ruang lingkupnya telah disepakati dengan klien ditujukan untuk menambah nilai dan meningkatkan proses tata kelola organisasi, pengelolaan risiko, dan pengendalian tanpa adanya pengalihan tanggung jawab dari manajemen kepada Fungsi Internal Audit.Pelaksanaan jasa konsultasi dilakukan dalam batas-batas yang jelas, sehingga tidak mengurangi independensi dan objektivitas Internal Audit dalam melakukan assuranceterhadap kegiatan-kegiatan yang menjadi objek konsultasi.3. Asesmen Internal Control over Financial Reporting (ICoFR)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 defense melakukan pengujian atas hasil Testing Control Group.8. To coordinate with the Audit Committee.9. To monitor the implementation of follow-up to the results of internal and external audits and other supervisory institutions and to report periodically to the President Director and the Board of Commissioners c.q. the Audit Committee.10. To assist in supervisory activities, both from the Company's internal and external auditors.11. To assist in the implementation of investigative audit and/or review activities assigned by the Internal Audit Function of PT Pertamina (Persero).12. To carry out Quality Assurance & Improvement Program activities on activities of the Internal Audit.13. To report the results of assurance and non-assurance activities to the President Director and the Board of Commissioners c.q. the Audit Committee.14. To perform other assignments mandated by the Board of Directors and/or the Board of Commissioners.The duties, responsibilities, and authorities of the Internal Audit refer to the International Standards for the Professional Practice of Internal Auditing established by the IIA, as well as other relevant policies applicable within PHE. The scope of duties, responsibilities, and authorities of the Internal Audit includes the following functional roles:1. Audit/AssuranceAudit/assurance is an objective testing activity based on evidence that aims to provide an independent assessment of the Company's risk management processes, control activities, and governance, so as to be able to provide added values for the Company.2. ConsultingConsulting is the provision of advice and other services that a client needs, the type and scope of which have been agreed with the client, aimed at adding values and improving the organization's governance, risk management, and control processes without any transfer of responsibility from the management to the Internal Audit Function.The provision of consulting services is conducted within clear boundaries, so as not to reduce the independence and objectivity of the Internal Audit in providing assurance on the activities that become the object of consulting.3. Internal Control over Financial Reporting (ICoFR) AssessmentAs a counterpart to the development of ICoFR, the Internal Audit has encouraged the Control Owners to obtain certification stating that the implementation of internal controls is under their responsibility and as a third line of defense to test the results of Testing Control Group.0102030405 Good Corporate Governance Tata kelola Perusahaan0607 PT Pertamina Hulu Energi 525