Internal Audit

Internal Audit is a work unit whose activities carry out an internal audit function, namely by providing assurance and consultation that are independent and objective, with the aim of increasing added value and improving the Company’s operations through a systematic approach by testing, evaluating and increasing effectiveness risk management system, internal control, and corporate governance processes. The Company appointed Mr. Yeremia Andhika Gultom as Chairman of the Internal Audit Unit.

Chairman

Yeremia Andhika Gultom, S.E.

Indonesian citizen, born on August 2, 1992, residing in South Tangerang. Served as Head of Internal Audit Unit since November 2025. He earned a Bachelor of Accounting degree from Trisakti University Jakarta (2010).

Prior to joining the Company, he served as a Internal Audit Team Leader at PT Adira Dinamika Multi Finance, Tbk (March 2017 – April 2021) and Internal Audit Supervisor at PT Hillcon, Tbk (May 2021 – April 2024).

Internal Audit Charter

The Company has an Internal Audit Working Unit that follows the decision of the Chairman of the Capital Market Financial Services Authority Regulation Number 56 /POJK.04/2015 concerning Establishment and Guide to the Arrangement of Internal Audit Unit Charter. The Internal Audit function is to assist management in exercising oversight function by evaluating and analysing all the activities of the Company.

The structure of the Internal Audit Unit is chaired by the Head of Internal Audit Unit that is responsible to the President Director. In its duty implementation, the Internal Audit Unit uses a risk-based audit methodology by mapping all activities in an operational process of the company. Furthermore, the Internal Audit Unit assesses and determines the activities that are considered high risk and are the focus of attention in the audit.

Duties and Responsibilities of Internal Audit

The Internal Audit Unit has duties and responsibilities as follows:

Develop and implement an annual plan of Internal Audit.
Test and evaluate the implementation of the internal control and risk management system in accordance with the Company’s policy.
Perform inspection and assessment of the efficiency and effectiveness of finance, accounting, operations, human resources, marketing, information technology and other activities.
Provide recommendations for improvements and information on the activities audited at all levels of the management.
Prepare the audit report and submit the report to the President Director and the Board of Commissioners.
Monitor, analyze and report the implementation of the improvements suggested.
Work closely with the Audit Committee.
Develop a program to evaluate the quality of the internal audit activity.
Conduct special inspections if necessary.

The work program of the Internal Audit unit contained in the Annual Work Program consists of an audit program for the year, which is divided into 2 (two), that is regular audit (in accordance with the annual audit program) and a special audit (special request of the Board of Directors/ Commissioners).