In order to create a voice-over using Adobe Premiere, begin by setting up the audio devices. To access the Audio Hardware menu, click Edit > Preferences > Audio Hardware and check if the input and output devices are correct.
Now, click on Timeline Settings > Customize Audio Header. Once there, drag the Voice-over Record button on to the timeline. The voice-over record button should appear on each of the audio tracks. Click the voice-over button on one of the empty audio tracks, and the recording should start.