ILP Center Building 2nd Floor Suite 219 Jl. Raya Pasar Minggu No. 39A Jakarta Selatan

Oil Gas & Mining Series

Integrated Process Oil & Gas Operational, Financial, IT Auditing

In today’s business climate, oil and gas industry is still becoming a number one revenue contribution to Indonesian government compare to in most organizations. In addition, new technology in oil and gas industry and era economy globalization are posing internal auditor for new challenges in the contemporary workplace – demanding new skills, competencies and professional behaviors. Management expects and demand more from internal auditing role and functions today.

At this workshop, you’ll get a comprehensive, honest look at opportunity  to adjust and fine-tune your skills to adapt to this up-to-dated internal audit operational, financial and IT process system in oil and gas industry by using risk and control based approach and in accordance with the International Standards Professional Practice Framework of Internal Auditors (IPPF).

Go step-by-step through internal audit processes to evaluate and conduct compliance test to ensure the adequacy, efficiency and effectiveness of oil & gas operations and systems in various auditable activities, such as in Exploration, Development, Workover Drillings, Production Facilities Project, Plan Maintenance, Purchasing and Procurement of Materials, Accounts Payable, Health Safety Environment (HSE) and more.

Who Should Attend?

  • Operational Auditors
  • Information Technology Auditors
  • Financial Controllers
  • Financial Managers
  • Risk & Insurance Managers
  • ISO Auditors
  • External Auditors
  • Accountants
  • Other interested professionals in internal, external auditing, managerial and supervisory levels in oil and gas industry.

Presentation Method

The Workshop will be presented in Indonesian and English. All participants are expected to actively contribute in class discussion and exchange ideas about audit issues, therefore in order the seminar to be more effectively the number of participants are limited to only 25 persons.

What You Will Learn

Course Outline

A.  Audit Definition and Process Phase

1.  The 2011 International Standards Professional

Practice Framework of Internal Auditors (IPPF

  • Attribute standards
  • Performance standards
  • Implementation standards
  • Original general standards
  • Statements on Internal Auditing Standards (SIAS)

2. Nature and Role of Internal Auditing

  • Internal auditing defined
  • IA department charter and mission statement
  • Events that have contributed to growth in IA
  • Leading-edge trends in internal audit
  • Internal vs. external audit
  • Components of an effective internal audit department

3. Planning the Audit and Preliminary Fieldwork

  • Performance standard for planning the audit
  • The planning memo and performance standard for the engagement work program.
  • Criteria for an effective audit programs.
  • Developing the audit objective and define audit scope.
  • Operational audit

4. The Internal Audit step-by-step process

  • Conduct a decomposition of the business process for obtaining a preliminary audit scope.
  • Conduct a brainstorming session to identify Risk of the process, Control Objectives, Department Affected.
  • Issue a Notification Letter to auditee noting the audit and objective.
  • Arrange meeting with auditee’s management obtaining preliminary documents and discuss audit process.

5. Documenting and Evaluating Internal Risks and Controls

  • Flowcharting to describe the operation activities with narrative information.
  • Develop Internal Control Questionnaire.
  • Perform Internal Control Evaluation Process for cost/benefit considerations.
  • Conduct Compliance Test for effectiveness of the System & Procedures and Company Policy.

6. Analyzing Internal Controls – COSO ERM

  • Control Environment and risk factors.
  • Risk Assessment strategies for determining risk.
  • Control Activities for identifying auditable activities.
  • Information Processing and Communication.
  • Monitoring the effectiveness of on-going implementation.

7. Working paper Practices

  • Performance standard for recording information.
  • Working paper techniques and format.
  • Sample working paper and indexing.
  • Attribute standard for quality assurance and compliance.

8. Audit Findings, Reports and Communication

  • Performance standard for communicating results.
  • Performance standard for monitoring progress
  • Attributes of audit findings.
  • Selling audit findings.
  • Comments on audit findings.
  • Audit report fundamentals.
  • Closing conferences and strategies.

B. Oil & Gas Operational Audit Process Phase

1. Oil & Gas Cost Recovery System Audit

  • Exploration Non-capital Cost
  • Exploration Non-capital Cost
  • Administration Non-capital Cost
  • Administration Capital Cost (Depreciation)
  • Drilling Non-capital Cost 
  • drilling Capital Cost (Depreciation)
  • Production Non-capital Cost 
  • Production Capital Cost (Depreciation)

2. Supply Chain Management – BP MIGAS 007

     (Pedoman Pengelolaan Rantai Suplai Kontraktor KKS – No. 007/PTK/VI/2004)

  • Goods & Services Tender Process  Audit
  • Various Contract Types Audit
  • Purchasing System Audit

3. Audit Objectives:

  • Requests received for purchase of materials are reviewed and registered.
  • Purchases are made from recognized suppliers at competitive market prices.
  • Purchase orders are executed in accordance with corporate policies and procedures
  • Purchase orders issued are monitored until completion of delivery.
  • Securit over documents and computer data is administered properly.

4. BP. MIGAS Oil & Gas PSC Quarterly and Yearly Reporting System Audit

  • WP & B (Work Plan & Budget) Reporting
  • POD (Plan of Development) Reporting
  • AFE (Authorize for Expenditures) Reporting

5. Drilling Operational Audit

  • Company Owned Drilling Operations :

–        Rigs & Equipment’s Maintenance Program

–        Contractor Third Party Drilling Services

–        Financial Operations Cost Allocation

  • Contractor Drilling Operations :

–        Availability of Contractor Drilling Rig & Equipment’s.

–        Contractor Third Party Drilling Services

–        Daily Rig & Equipment Rental Costs

6. Production Facilities Plant Maintenance Audit

Audit Objectives:

  • Department Plan Maintenance activity is well planned.
  •  Department Maintenance work process is properly controlled.
  • Department Maintenance operational Cost is estimated, monitored and evaluated properly.
  • Department Maintenance operations monthly reporting for management is issued timely.

7. Oil and Gas Production Facilities Project Audit

Audit Objectives:

  • Contract for the Project facilities are awarded in accordance with the company’s policy.
  • Contract terms and conditions are executed in accordance with the company’s policies.
  • Project requirements are well defined, managed and controlled.
  • Cost of the project is properly classified, summarized, reported and controlled.
  • Project materials are procured taking into account, availability of materials within company for use in the project and reasonable lead time for procurement.
  • Materials issued from the company’s warehouse to the Project location are in accordance with Company and the Contractor’s responsibility.
  • Amounts due to contractors for goods and services are properly approved in accordance with authorized work completion estimates.

8. Three Dimension (3D) Seismic Contract Performance Audit

Audit Objectives:

  • Terms, conditions and clauses contained in the contract are clear, follow best industry practices.
  • Obligation of the contract is performed in accordance with the spent of the contract.
  • All phases of contract performances are appropriately administered and periodically reported.
  • Work Orders and Materials Issued to contractor are approved, planned and controlled.
  • Measurement system as guidance on achievement target plan is clearly defined.
  • The Company’s Health Safety and Environment (HSE) procedures are followed in the 3D Seismic project activity.

9. Supply Chain Management – BP MIGAS 007

    (Pedoman Pengelolaan Rantai Suplai Kontraktor KKS – No. 007/PTK/VI/2004)

  • Goods & Services Tender Process  Audit
  • Various Contract Types Audit
  • Purchasing System Audit

     Audit Objectives:

–        Requests received for purchase of materials are reviewed and registered.

–        Purchases are made from recognized suppliers at competitive market prices.

–        Purchase orders are executed in accordance with corporate policies and procedures

–        Purchase orders issued are monitored until completion of delivery.

–        Security over documents and computer data is administered properly.

10. BP. MIGAS Oil & Gas PSC Quarterly and Yearly Reporting System Audit

  • WP & B (Work Plan & Budget) Reporting
  • POD (Plan of Development) Reporting
  • AFE (Authorize for Expenditures) Reporting

11. Accounts Payable System Audit

Audit Objectives:

  • All incoming vendor invoices and adjustment invoices are promptly recorded into the invoice logging system and distributed to the respective Accounts Payable group for processing and verification.
  • Amounts due to vendors for goods and services are accurately computed, recognized as liabilities promptly and applied to the proper vendor accounts.
  • Tax information is accurately and promptly reported.
  • Payments are made to vendors in accordance with their due date for payment on a cyclical basis.
  • Access to critical records, documents and forms is restricted to authorized personnel.

12. Health Safety & Environment (HSE) Audit

  • Leadership & Administration,
  • Management Training,
  • Planned Inspections, Accident/Incident Investigation
  • Emergency Preparedness,
  • Organizational Rules,
  • Employee Training,
  • Personal Protective Equipment,
  • Health Control & Services,
  • Personal Communications,
  • Group Meetings,
  • Hiring Placement,
  • Purchasing Controls.

13. Project & Constructions Audit

       Contracts

  • Contracts for the Oil and Gas Facilities Expansion Project are awarded in accordance with Company’s policy for procurement and in accordance with governmental regulations.
  • Contract terms and conditions are executed in accordance with the policies established by Company and regulatory authorities.

       Project Management and Control

  • Project requirements are well defined, planned, managed and controlled.
  • Cost of Expansion Project is properly classified, summarized, reported and controlled.

       Procurement and Logistics

  • Materials are procured taking into account, availability of materials within Company for use in the Project and reasonable lead time for procurement.
  • Materials issued to the Project Location are in accordance with Company’s and the Contractor’s responsibility for providing materials as specified in the contract.
  • Material issued from the Warehouse Section is recorded in the Project Warehouse System.

Payables

  • Amounts due to contractors for goods and services are properly approved in accordance with authorized work completion estimates.

Health Safety & Environment (HSE)

  • All project works are performed in accordance with the company’s HSE regulations

Facilitator

Bambang Pramono, MBA.

Telah lebih dari 20 tahun berkarir dalam area internal audit, akuntansi dan IT.  Sampai ke posisi AVP, Internal Audit di suatu perusahaan nasional.  Ia telah berkarir dalam perusahaan manufacturing, oil and gas dan memiliki pengalaman bekerja di beberapa Negara di luar Indonesia, seperti Australia, Amerika, Perancis dan Filipina.

Lulusan SI dan MBA dalam bidang Akuntansi ini juga aktif di IIA (Institute of Internal Auditors) yang menyebabkan ia diantaranya secara intensive terlibat di dalam pembuatan Standar Pelaksanaan Fungsi Audit Intern Bank.  Ia juga trainer dalam bidang Internal Audit untuk berbagai Perusahaan dan pembicara dalam berbagai seminar.

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HSE for Oil and Gas Training

Perusahaan bidang petrochemical, oil & gas menjadi industri yang paling ketat dalam menerapkan kebijakan HSE health safety & environment. Banyak orang yang menginginkan bekerja di area ini dengan standard safety yang tinggi, tentu dengan remunerasi yang lebih baik pula. Begitu pula semakin banyaknya pekerja kontraktor yang bekerja di area oil & gas akan semakin banyak pula resiko kecelakaan kerja. Tercatat di berbagai data bahwa kecelakaan kerja lebih banyak terjadi pada kontraktor di bandingkan pegawai tetap di perusahaan tersebut.

Mengenal dunia HSE di oil & gas yang mempunyai standard acuan yang lebih tinggi, penting bagi siapa saja yang menginginkan masuk dan bekerja di area oil & gas ini. Di mulai dari standard kesehatan yang tinggi melalui medical check up, keterampilan dan pengalaman, training yang mencukupi dan lain sebagainya. Bagi kontraktor harus menyiapkan CSMS program contractor safety management system yang seringkali menjadi kendala bagi banyak kontraktor.

Pelatihan ini di siapkan bagi siapa saja personal yang menginginkan masuk dunia oil & gas, bagi kontraktor untuk mempersiapkan system CSMS dan lain sebagainya. Selepas workshop, peserta di ajak bergabung di dalam forum diskusi tentang EHS yang ada di Indonesia, sehingga pekerjaan yang baru bisa di support dengan komunitas yang baru dengan members lebih dari 4000 orang praktisi EHS di Indonesia.

Sasaran Pelatihan

  • Pengenalan HSE (health, safety & environment) bidang Oil & Gas
  • Persiapan memasuki dunia oil & gas (skill, kesehatan, training)
  • Mengenal dan proakif di program HSE area Oil & Gas
  • Menyiapkan CSMS programs dan implementasinya
  • Mengenal system Management K3 dan pelaksanaannya
  • Waste Management dan implementasinya
  • Mengikuti Health Promotion Program
  • Menjalan Permit to Work (PA, IA)
  • Memahami Emergency Response System

Outline Materi

Hari Pertama

  • Pengenalan HSE Oil & Gas
  • Mengenal SMK3, OHSAS 18001 dan system management
  • Mengenal HSE program Oil & Gas
  • Implementasi dan pengukuran program K3
  • Permit to work dan system isolasi

Hari Kedua

  • CSMS (Contractor Safety Management System)
  • Emergency respon program dan implementasinya
  • Accident reporting & investigation
  • Waste management
  • Studi case

Facilitator

Ir. Dwi Handaya, MK3

Praktisi Industri berpengalaman lebih dari 20 tahun, baik di industri petrochemical, manufacturing, oil & gas, plantation, konsultasi dll. Mempunyai background pendidikan Teknik Kimia, Universitas Tirtayasa dan Magister K3, Universitas Indonesia, Jakarta. Menangani konsultasi dan training di berbagai perusahaan besar seperti BP, Cargill, Sinarmas group, Mayora, Indofood dan lain lain. Semenjak 2008 juga tercatat sebagai team instruktur EPCM Environmental Pollution Control Manager, sebagai salah satu program sertifikasi manager lingkungan, BPLHD Jawa Barat dan kementrian LH secara nasional.

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