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Dalam menjalankan perusahaan, PHE menerapkan Sistem Pengendalian Internal (SPI) sebagai upaya untuk memberikan keyakinan yang memadai atas tercapainya efektivitas dan efisiensi operasi, keandalan pelaporan keuangan, serta kepatuhan terhadap hukum dan peraturan yang berlaku. Pengendalian internal dijalankan oleh seluruh organ tata kelola, termasuk Dewan Komisaris, Direksi, dan anggota manajemen. Dalam pelaksanaannya, SPI mencakup pengendalian pada keuangan, operasional, serta seluruh proses bisnis dan fungsifungsi organisasi.Kesesuaian Sistem Pengendalian Internal dengan Kerangka yang Diakui Secara Internasional (COSO - International Control Framework)Penerapan SPI di PHE mengacu pada Surat Keputusan Direksi No. Kpts-042/PHE000/2010-S0 tanggal 2 Agustus 2010 tentang Kebijakan Sistem Pengendalian Internal PT Pertamina Hulu Energi dan implementasinya telah sesuai dengan kerangka kerja internasional yang diterbitkan The Committee of Sponsoring Organizations of the Treadway Commission(COSO). Sesuai kerangka kerja COSO, Pedoman Umum Sistem Pengendalian Internal PHE memiliki komponen pengendalian internal yang terdiri atas lingkungan pengendalian internal, penilaian risiko, aktivitas pengendalian, sistem informasi dan komunikasi, serta pemantauan. Sampai dengan akhir periode pelaporan, penerapan kelima komponen tersebut telah mendukung efektivitas dan efisiensi operasi, keandalan pelaporan keuangan, menjaga keamanan aset, serta kepatuhan terhadap perundang-undangan dan kontrak, sehingga dapat memberikan nilai tambah bagi Perusahaan.In running the company, PHE implements an Internal Control System (SPI) as an effort to provide adequate assurance on the achievement of operational effectiveness and efficiency, reliability of financial reporting, and compliance with applicable laws and regulations. Internal control is conducted by all governance organs, including the Board of Commissioners, Directors, and management members. In its implementation, SPI includes control over finance, operations, and all business processes and organizational functions.Compliance of Internal Control System with Internationally Recognized Framework (COSO - International Control Framework)The implementation of SPI in PHE refers to Resolution of Board of Directors No. Kpts-042/PHE000/2010-S0 dated August 2, 2010 concerning Internal Control System Policy of PT Pertamina Hulu Energi and its implementation has been in accordance with the international framework issued by The Committee of Sponsoring Organizations of the Treadway Commission (COSO). In accordance with the COSO framework, the General Guidelines for PHE's Internal Control System have internal control components consisting of internal control environment, risk assessment, control activities, information and communication systems, and monitoring. Until the end of the reporting period, the implementation of the five components has supported the effectiveness and efficiency of operations, the reliability of financial reporting, maintaining asset security, and compliance with laws and contracts, so as to provide added values to the Company.SISTEM PENGENDALIAN INTERNALINTERNAL CONTROL SYSTEMLaporan Tahunan %u2022 Annual Report 578HULU ENERGI