Internal Audit

Duties & Responsibilities

The Company has also established an Internal Audit Unit and created an Internal Audit Charter to prepare and conduct annual internal audits and other matters related to financial reporting and internal control in accordance with its duties and responsibilities.

In accordance with POJK No. 56/2015, the Company has established an Internal Audit Unit in accordance with applicable regulations and provisions. Based on the Board of Directors' Decision No. 128/IST/VII/2025 dated July 24, 2025, regarding the appointment of the Head of the Internal Audit Unit.

The Company's internal audit charter has been prepared in accordance with POJK No. 56/2015 regarding the establishment and guidelines for preparing internal audit charters.

The Internal Audit Unit has the following duties and responsibilities:

a. Preparing and implementing the annual Internal Audit plan;

b. Testing and evaluating the implementation of internal controls and risk management systems in accordance with the Company's policies;

c. Conducting examinations and assessments of efficiency and effectiveness in the areas of finance, accounting, operations, human resources, marketing, information technology, and other activities;

d. Providing improvement recommendations and objective information about the activities examined at all management levels;

e. Preparing audit reports and submitting them to the President Director and Board of Commissioners;

f. Monitoring, analyzing, and reporting on the implementation of recommended improvements;

g. Collaborate with the Audit Committee;

h. Develop a program to evaluate the quality of internal audit activities carried out; and

i. Conduct special audits when necessary.

The Head of the Internal Audit Unit is Afif Helmi Asyroffi, who serves as chair and member since July 24, 2025.

Internal Audit Meetings are held periodically and attended by the Chair and/or members together with the Board of Directors, Board of Commissioners, and/or Audit Committee.

Additionally, the Company's internal audit also periodically evaluates compliance with laws and regulations for all activities and transactions conducted by the Company and evaluates the financial and operational reporting system. The Company's internal audit has provided recommendations for improving business process efficiency and reporting systems to the Company's management.