Page 582 - Demo

Tinjauan Pengendalian Internal pada Laporan KeuanganPerusahaan menerapkan Pengendalian Internal atas Pelaporan Keuangan (Internal Control over Financial Reporting/ICoFR) untuk memastikan risiko dari proses bisnis signifikan terhadap penyajian laporan keuangan sudah teridentifikasi dan dilakukan pengendalian dengan baik dan benar serta dapat dipertanggungjawabkan. Untuk menguatkan implementasi ICoFR pada tahun 2024, Direksi Perusahaan memberikan dukungannya yang tertuang dalam Komitmen Penerapan ICoFR tahun 2024. Dalam penerapan ICoFR, Perusahaan menggunakan pendekatan model 3 (tiga) lini (three lines model) di mana lini pertama/control owner berkoordinasi dengan lini kedua/control group dalam penentuan ruang lingkup ICoFR, rancangan proses bisnis dan pengendalian yang didokumentasikan dalam Business Process Mapping (BPM) dan Risk Control Matrix (RCM) untuk selanjutnya dilakukan Control Self-Assessment (CSA) secara periodik (triwulanan). Selain berkoordinasi dengan lini pertama, lini kedua/control group melakukan validasi atas rancangan pengendalian dan mengevaluasi CSA yang dilakukan oleh lini pertama/Control Owner dan menyampaikan laporan hasil dan evaluasi pelaksanaan sertifikasi kepada Control Owner dan Internal Audit, sedangkan lini ketiga/Internal Audit melakukan evaluasi efektivitas implementasi ICoFR melalui Test of Design (ToD) dan Test of Operating Effectiveness (ToE). Internal Control Review on Financial StatementsThe Company implements Internal Control over Financial Reporting (ICoFR) to ensure that risks from business processes significant to the presentation of financial statements have been identified and controlled properly and correctly and can be accounted for. To strengthen the implementation of ICoFR in 2024, the Company's Board of Directors provides its support as stated in the Commitment to Implementation of ICoFR in 2024.In implementing ICoFR, the Company uses a 3 (three) lines model approach where the first line/control owner coordinates with the second line/control group in determining the scope of ICoFR, business process design, and controls documented in Business Process Mapping (BPM), and Risk Control Matrix (RCM) to then conduct Control Self-Assessment (CSA) periodically (quarterly). In addition to coordinating with the first line, the second line/control group validates the control design evaluates the CSA conducted by the first line/Control Owner, and submits a report on the results and evaluation of the implementation of the certification to the Control Owner and the Internal Audit, while the third line/Internal Audit evaluates the effectiveness of the implementation of ICoFR through Test of Design (ToD) and Test of Operating Effectiveness (ToE).Proses Pengendalian Internal atas Pelaporan Keuangan (ICoFR)The Internal Control over Financial Reporting (ICoFR) ProcessPelaporanPerancanganImplementasiEvaluasiRemediasiLaporan Tahunan %u2022 Annual Report 580HULU ENERGI