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4. Penilaian Manajemen RisikoInternal 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 defenseini juga dipantau pelaksanaannya melalui risk managementberbasis teknologi informasi.Internal Audit juga menjalankan fungsi assurancemelalui asesmen atas pelaksanaan mitigasi risiko ataupun penerapan internal control yang mencakup proyek-proyek di lingkungan PHE dan seluruh Anak Perusahaan.5. Pendampingan Auditor EksternalInternal 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.Wewenang Internal AuditDalam menjalankan tugasnya, Internal Audit memiliki kewenangan untuk:1. Memiliki akses tidak terbatas yang relevan dengan penugasannya atas semua data, dokumen, fungsi, kegiatan, dan sumber daya Perusahaan lainnya, termasuk meminta keterangan atau penjelasan pada semua pejabat/pekerja dalam rangka pelaksanaan tugas.2. Memastikan Fungsi Internal Audit diposisikan secara tepat dan mendapatkan sumber daya yang memadai.3. Menentukan ruang lingkup, metode, cara, teknik, strategi, dan pendekatan audit.4. Melaksanakan komunikasi secara langsung dengan Direksi, Dewan Komisaris, dan/atau Komite Audit.5. Melaksanakan koordinasi dengan auditor eksternal dan institusi pengawasan lainnya.6. Meminta atau mendapatkan bantuan dari pekerja internal Perusahaan maupun dari pihak luar Perusahaan dalam rangka pelaksanaan tugasnya.7. Mengadakan rapat secara berkala dan insidental dengan Direksi, Dewan Komisaris, dan/atau Komite Audit.8. Menentukan kebijakan implementasi serta melakukan koordinasi dan pengawasan kegiatan Internal Audit di Perusahaan, regional, dan afiliasi.4. Risk Management AssessmentThe Internal Audit as the third line of defense in the implementation of risk management within the Company is required to actively perform its role. In addition to being a professional responsibility, the performance of this role as the third line of defense is also monitored through information technology-based risk management.The Internal Audit also performs the assurance function through assessments of risk mitigation implementation or internal control implementation covering projects within PHE and all Subsidiaries.5. Assistance from External AuditorThe Internal Audit also acts as a counterpart to and audit coordinator for Audit of Financial Statements as well as external auditors, such as the Public Accounting Firm (KAP) for Audit of Financial Statements of the Company, the Internal Audit of PT Pertamina (Persero), the Audit Board of the Republic of Indonesia (BPK-RI), the Finance and Development Supervisory Agency (BPKP), the Special Task Force for Oil and Gas Business Activities (SKK Migas), and the Directorate General of Taxes (DJP), as well as Partner auditors.Authority of Internal AuditIn performing its duties, the Internal Audit has the authority:1. To have unlimited access relevant to its assignment to all data, documents, functions, activities, and other resources of the Company, including requesting information or explanations from all officers/employees in the context of performance of its duties.2. To ensure that the Internal Audit Function is properly positioned and adequately resourced.3. To determine the scope, methods, ways, techniques, strategies, and approaches of audit.4. To communicate directly with the Board of Directors, the Board of Commissioners, and/or the Audit Committee.5. To coordinate with external auditors and other supervisory institutions.6. To request or obtain assistance from the Company's internal workers or from external parties of the Company in the context of performance of its duties.7. To hold periodic and incidental meetings with the Board of Directors, the Board of Commissioners, and/or the Audit Committee.8. To determine the implementation policies and to coordinate and supervise the activities of the Internal Audit in the Company, regions, and affiliates. Laporan Tahunan %u2022 Annual Report 526HULU ENERGI