Role and Responsibilities
The Internal Audit Unit (IAU) serves as an independent assurance function that helps the Company maintain effective governance, risk management, and internal control processes in compliance with:

• Bapepam-LK Regulation No. IX.I.7 (2008)
• Internal Audit Charter

Our framework for professional practice includes:

• Positioning: Direct reporting line to President Director
• Authority: Full access to all company records
• Methodology: Risk-based audit approach
• Governance: Alignment with GCG principles

Key Functions

• Annual audit planning based on risk assessment
• Evaluation of internal control systems
• Process improvement recommendations
• Advisory for Board of Directors and Audit Committee
• Monitoring corrective action implementation
• Coordination with Group Internal Audit units
• Objective findings presentation to management
• Regular reporting to President Director & Board of Commissioners
• Tracking of improvement action plans

Organizational Structure

• Head of IAU: Reports directly to President Director
• Team Composition: Managers, Supervisors and Officers
• Appointment: Approved by Board of Commissioners

Risk Control System
In collaboration with Corporate Audit and Risk Advisory (CARA), we facilitate:

• Enterprise risk identification
• Control strategy development
• Risk mitigation monitoring
• Continuous process improvement