PENGUATAN PERAN INTERNAL

AUDIT DALAM PENERAPAN

PRAKTIK GRC DI
PT PERTAMINA (PERSERO)
Rabu, 10 Maret 2021
Nicke Widyawati – Direktur Utama PT Pertamina (Persero)

CONFIDENTIAL AND PROPRIETARY. Any use of this material without specific permission of
PT Pertamina is strictly prohibited. Should not be reproduced or redistributed to any other person.
Outline

1 Pertamina Core Business

2 Internal Audit Positioning & Relationship

3 Internal Audit Pertamina Roles

4 How Things Work: Audit Planning & Methodology

5 Engines Powering Internal Audit Pertamina

6 GCG Enhancement: Fraud Prevention Program

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Pertamina as A National Oil Company

Peran Pertamina sebagai BUMN Tujuan Pengelolaan Energi

UU BUMN No. 19/2003 Pasal 2 UU Energi No. 30 Tahun 2007
4P + 1U 4A + 1S

Memberikan sumbangan bagi perkembangan perekonomian nasional Terjaminnya ketersediaan energi dalam negeri,
pada umumnya dan penerimaan negara pada khususnya PEREKONOMIAN AVAILABILITY baik dari sumber di dalam negeri maupun di luar negeri

Membangun infrastruktur energi untuk daerah belum berkembang

Mengejar keuntungan PROFIT ACCESSIBILITY sehingga dapat mengurangi disparitas antar daerah

Menyelenggarakan kemanfaatan umum berupa penyediaan barang Tercapainya peningkatan akses masyarakat yang tidak mampu
dan/atau jasa bermutu tinggi dan memadai bagi hajat hidup orang banyak PSO AFFORDABILITY dan/atau yang tinggal di daerah terpencil terhadap energi

Menjadi perintis kegiatan-kegiatan usaha yang belum dapat

dilaksanakan oleh sektor swasta dan koperasi PIONEER ACCEPTABILITY Terjaganya kelestarian fungsi lingkungan hidup

Turut aktif memberikan bimbingan dan bantuan kepada Terjaminnya pengelolaan sumber daya energi secara
pengusaha golongan ekonomi lemah, koperasi, dan masyarakat UMKM SUSTAINABILITY optimal, terpadu, dan berkelanjutan

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Pertamina Core Businesses
Pertamina is the only energy company in Indonesia that operates across the entire energy value chain

UPSTREAM MIDSTREAM DOWNSTREAM

Trading, Export & Domestic Import Import
Crude Refined Product
Oil (Benzene, Diesel) Market Distribution
Oil & Gas (Benzene, Diesel, Aviation
Fuel, Geothermal, LPG)
Petrochemical
Crude Oil Refinery Plant Plant

Production Gas Trading/

Facilities Transmission LPG Plant

Process Marketing & Trading

Natural
Gas
LNG Shipping
LNG
Trading
LNG Plant

Electricity Distributor

Stream Sales
Agreement Power Plant
Geothermal &
Renewable
Electricity Sales
Energy Agreement

POWER
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Internal Audit Positioning & Relationship
Keberadaan Internal Audit (IA) secara tegas dituangkan dalam UU BUMN
No.19 tahun 2003 Bab VI Pasal 67
“Pada setiap BUMN dibentuk satuan pengawasan intern yang
merupakan aparat pengawas intern perusahaan”
Posisi Internal Audit sebagai 3rd Line of Defense
❑ Secara struktural IA melaporkan kegiatannya kepada
Direktur Utama.
❑ Secara fungsional IA berkoordinasi dan melaporkan
kegiatannya kepada Komite Audit.
❑ IA menjalin koordinasi dengan Dewan Komisaris melalui
Komite Audit yang dilaksanakan melalui meeting rutin dan
insidental.

Internal auditors provide comprehensive assurance based on

the highest level of independence and objectivity within the Hubungan IA dengan Direksi
organization
dan Dewan Komisaris diatur
A broad range of objectives, including efficiency and dalam Piagam Internal Audit
effectiveness of operations; safeguarding of assets; reliability dan Sistem Tata Kerja
and integrity of reporting processes; and compliance with laws,
regulations, policies, procedures, and contracts
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 Bringing analysis and
IA Pertamina Roles prospective on root
IA is directed to role as cause of issues identified
Delivering objective
in audit findings, to help
”Trusted Advisor” assurance on the
business units take
effectiveness of an
corrective actions
organization’s Trusted
internal controls Advisor
Insight
Generator
Problem Providing value-added
Solver services and proactive
Assurance Taking a more strategic advice to the
Provider proactive role in business well beyond
Problem suggesting meaningful the effective and
Finder improvements and efficient execution of
Minimum providing assurance the audit plan
Contributor around risk

Immature Distinctive
Maturity of Internal Audit Function
Presented Based on PwC Internal Audit Function Maturity Model (2013)

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 How Things Work: Audit Planning & Methodology
Thematic Annual Audit Plan Risk Based Audit Methodology
2021 Theme : Allows internal audit to focus on the more important, strategic and higher
Managing Cost Optimization & Operational Efficiency; risk items, where the greatest impact can be achieved, making the internal
audit service more relevant.
Things to consider in planning audit:
Audit Universe

01 Top Corporate Risk

Quantitative & Qualitative Risk 03 Historical Audit Coverage
Work Program & 5 Years Historical Audit

02 Strategic Issues & Concern 04

Director, Commisioner, Audit Committee
Auditor Judgement
Internal Audit Management Insights

Based on International Professional Practices Framework (IPPF), internal &

external assessment for Internal Audit engaged periodically as follow:
Internal 1. Quality Assessment External
Assessment 2. Stakeholder Feedback Survey Assessment
Annually 3. Auditee Feedback Survey 5 years interval
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Engines Powering Internal Audit Pertamina
Internal Audit Professional Certification Status per Februari 2021 Integrated Audit Management System
No. Certification ∑ Auditor Level
ASSIGNMENT MANAGEMENT ISSUE TRACKING
1 Certified Internal Audit (CIA) 10 International Perencanaan, pelaksanaan, Follow up issues dapat
2 Certified Fraud Examiner (CFE) 42 International hingga monitoring step audit diakses dan di-monitor
3 Certified Information System Auditor (CISA) 12 International dapat diakses secara real oleh auditor dan auditee
time melalui web
4 Certified Risk Management Assurance (CRMA) 2 International
5 Certified Control Self Assessment (CCSA) 1 International
6 Enterprise Risk Management Associate Professional (ERMAP) 3 International
7 Enterprise Risk Management Certified Professional (ERMCP) 3 International
8 Qualified Internal Audit (QIA) 281 National
9 Certified Public Accountant (CPA) Indonesia 3 National
10 Certified Risk Management Professional (CRMP) 12 National
11 Certified Forensic Auditor (CFrA) 45 National
12 Chartered Accountant (CA) 31 National
13 Certification in Audit Committee Practices (CACP) 10 National
TIMESHEET KNOWLEDGE REPOSITORY
14 Certified Risk Professional (CRP) 40 National
Monitoring efektivitas & Kemudahan akses &
utilisasi mandays auditor pencarian data historis
di tiap aktivitas seperti: yang dibutuhkan untuk
TARGET: penugasan audit, pelaksanaan audit terkini

100% konsultasi, tindak lanjut,

pelatihan, istirahat
tahunan, dll
AUDITOR
INTERNATIONALLY
CERTIFIED IN 2025 8
 GCG Enhancement: Fraud Prevention Program
Setting the tone Being Proactive Plan Reaction

Sistem
Standar Kepedulian
Kebijakan Fraud Risk Pelaporan & Audit Investigasi &
Perilaku & Pegawai &
Anti Fraud Assessment Perlindungan Pengungkapan
Disiplin Stakeholders
Pelapor

prevention detection response WBS Flow Process

Cakupan Anti Fraud Program Pertamina:
1. Sosialisasi fraud awareness secara langsung dan broadcast sebagai pengembangan anti fraud
culture
2. Penerapan Sistem Manajemen Anti Penyuapan (SMAP) - ISO 37001
3. Pemetaan risiko fraud di setiap proses bisnis Pertamina melalui Fraud Risk Assessment
4. Pengelolaan Whistle Blowing System (WBS)
5. Penetapan anti fraud agent sebagai tools monitoring dan evaluasi Anti Fraud Program
6. Proses audit investigasi atas indikasi fraud
7. Periodic review Sistem Tata Kerja terkait implementasi Anti Fraud Program

Report
to KPK

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 THANK YOU

CONFIDENTIAL AND PROPRIETARY. Any use of this material without specific permission of PT
Pertamina is strictly prohibited. Should not be reproduced or redistributed to any other person.