Download PDF
pdf Download XML
Share this article
Research Article | Volume 4 Issue 3 (Issue May, 2023)
Evaluation of Internal Audit Understanding in Energy Transitions in Pt Pln (Persero)
Under a Creative Commons license
Open Access
June 26, 2023
Indonesia has committed to reaching Net Zero Emissions in 2060. PT PLN (Persero) is a company prioritizing utilizing clean energy to fulfill power demand. The four- eyes principle must be implemented in making strategic decisions to ensure that decision- making at PT PLN (Persero) complies with the regulation. This mechanism is embedded in the three lines of the Defense model. As the third line, Internal Audit is responsible for performing audits and consulting on implementing internal control, risk management, and governance. There are four competencies framework that Internal Audit needs to have. They are professionalism, performance, environment, leadership and communication. This research is carried out on the understanding and role of Internal Audit on the energy transition conducted in qualitative and quantitative methods. The qualitative is done through a questionnaire survey, and the quantitative is carried out through interviews.The research results show that the Internal Audit understands what the energy transition is and the Internal Audit's position in the energy transition. However, the Internal Audit still needs more understanding regarding energy transition in some aspects. It also shows that the realization of the roles of Internal Audit still needs to be improved to ensure the program that has been carried out complies with the rules.Moreover, the information regarding the energy transition that gets by Internal Audit still needs to be improved. Therefore, this research recommends maximizing the information about energy transition in Internal Audits through training, knowledge sharing, and direct contribution to energy transition through collaboration.
Energy transition
Internal audit
Third line
Recommended Articles
Research Article
Proposed Strategy for Higher Conversion Rates through Content Marketing: A Case Study of Vorta Beauty Clinic
Published: 11/07/2024
Download PDF
Research Article
Proposed Marketing Strategy for Jen Bank in Launching a Buy Now Pay Later Feature in the Non-Bank Competition Market
Published: 30/05/2024
Download PDF
Research Article
Document Management in Ultra-Micro Financing Business: A Case Study at Bank Arisan Sharia
Published: 30/07/2024
Download PDF
Research Article
The Viability of “Dogs of the Dow” Strategy for Stock Portofolio Management in Qatar Stock Exchange (Period 2011-2022)
Published: 29/07/2023
Download PDF
Chat on WhatsApp
Flowbite Logo
Najmal Complex,
Opposite Farwaniya,

Editorial Office:
J.L Bhavan, Near Radison Blu Hotel,
Jalukbari, Guwahati-India
Useful Links
Order Hard Copy
Privacy policy
Terms and Conditions
Refund Policy
About Us
Contact Us
Online Payments
Join as Editor
Join as Reviewer
Subscribe to our Newsletter
Follow us
scientific journal
business journal
medical journals
Scientific Journals
Academic Publisher
Peer-reviewed Journals
Open Access Journals
Impact Factor
Indexing Services
Journal Citation Reports
Publication Process
Impact factor of journals
Finding reputable journals for publication
Submitting a manuscript for publication
Copyright and licensing of published papers
Writing an abstract for a research paper
Manuscript formatting guidelines
Promoting published research
Publication in high-impact journals
Copyright © iARCON Internaltional LLP . All Rights Reserved.