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Pelaksanaan Tugas dan Tanggung Jawab Audit Internal Tahun 2024Sepanjang tahun 2024, Unit Audit Internal telah melakukan kegiatan pemantauan dan pelaporan pelaksanaan audit internal kepada Direktur Utama dan Dewan Komisaris. Secara periodik Unit Audit Internal telah melakukan berbagai upaya untuk memastikan implementasi audit internal baik di lingkup Perusahaan maupun entitas anak. Realisasi pelaksanaan tugas dan tanggung jawab Internal Audit sepanjang tahun 2024 di antaranya:%u2022 Kegiatan assurance/audit/reviu dan penelaahan/audit investigasi;%u2022 Penugasan konsultasi formal dan pemberian advis;%u2022 Pemantauan tindak lanjut temuan audit baik dari Internal Audit PHE Subholding Upstream maupun auditor eksternal yang dilakukan secara rutin dan berkala;%u2022 Melakukan kegiatan pendampingan terhadap kegiatan auditor PT Pertamina (Persero) dan auditor eksternal di Perusahaan aupun pada Anak Perusahaan;%u2022 Initiative Strategic, yaitu improvement program yang meliputi perbaikan proses bisnis dan/atau Sistem Tata Kerja, pengembangan Sistem Manajemen Fungsi IA, program pengembangan personil Fungsi Internal Audit serta program budaya Fungsi Internal Audit. Selain itu, terdapat kegiatan Fraud Prevention Program yang perencanaan dan pelaksanaannya tersentralisasi dan dikoordinasikan oleh Fungsi Internal Audit Holding; dan%u2022 Penugasan khusus yang bersifat Task Force dan diperintahkan oleh Direksi. Quality AssuranceFungsi 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 Assessment dan External Assessment. Pelaksanaan Internal Assessment dan External Assessment dikoordinasikan oleh Fungsi Internal Audit entitas induk, PT Pertamina (Persero).%u2022 Internal Assessmenta. Periodic Quality Assurance (PQA)Periodic Quality Assurance (PQA) dilakukan secara rutin setiap tahun dengan skema peer review yang melibatkan lintas Fungsi Internal Audit di Pertamina Group. Penilaian PQA dilakukan untuk setiap parameter yang telah ditentukan dengan skala 0 (nol) sampai dengan 4 (empat). Berdasarkan hasil Internal Assessment tahun 2024, nilai PQA Fungsi Internal Audit di lingkungan Subholding Upstream sebagai berikut:Performance of Duties and Responsibilities of Internal Audit in 2024Throughout 2024, the Internal Audit Unit has performed monitoring and reporting activities of internal audit to the President Director and the Board of Commissioners. Periodically, the Internal Audit Unit has made various efforts to ensure the implementation of internal audits both within the Company and its subsidiaries. The realization of performance of duties and responsibilities of the Internal Audit throughout 2024 includes:%u2022 Assurance/audit/review and investigative audit/review activities;%u2022 Formal consulting assignments and provision of advice;%u2022 Monitoring of follow-up to audit findings from both the Internal Audit of PHE Subholding Upstream and external auditors on a routine and periodic basis;%u2022 Providing assistance for the activities of auditors of PT Pertamina (Persero) and external auditors in the Company and its Subsidiaries;%u2022 Strategic Initiative, which is an improvement program that includes improvement of business process and/or Work Management System, IA Function Management System development, Internal Audit Function personnel development program and Internal Audit Function culture program. In addition, there was a Fraud Prevention Program activity which was centralized and coordinated by the Internal Audit Function of the Holding Company; and%u2022 Special assignments in the form of Task Force and instructed by the Board of Directors. Quality AssuranceThe Internal Audit function in performing its activities refers to the Internal Audit professional standards/International Professional Practice Framework (IPPF) issued by the Institute of Internal Auditors (IIA), which provides for Quality Assurance through Internal Assessment and External Assessment. The implementation of Internal Assessment and External Assessment is coordinated by the Internal Audit Function of the parent entity, PT Pertamina (Persero).%u2022 Internal Assessmenta. Periodic Quality Assurance (PQA)Periodic Quality Assurance (PQA) is carried out regularly every year with a peer review scheme involving crossfunctional Internal Audit at Pertamina Group. PQA assessments are carried out for each predetermined parameter on a scale of 0 (zero) to 4 (four). Based on the results of the Internal Assessment in 2024, the PQA score for the Internal Audit Function within the Subholding Upstream is as follows:0102030405 Good Corporate Governance Tata kelola Perusahaan0607 PT Pertamina Hulu Energi 529