Internal Audit Unit

About Internal Audit Unit

The functions and duties of the Company’s Internal Audit are carried out by the Internal Audit Unit, the establishment, implementation of functions, and duties of which are stipulated under the Company’s Board of Directors Decree No. 003/PJK/DIR/X/2022 concerning the Company’s Internal Audit Charter.

The Company’s Internal Audit Unit consists of 1 (one) internal auditor or more and is led by a head of the Internal Audit Unit who is administratively responsible to the President Director and functionally to the Audit Committee. The Head of the Internal Audit Unit is appointed and dismissed by the President Director with the approval of the Board of Commissioners.

The Internal Audit Unit and the Head of the Company’s Internal Audit Unit are held by Antoni Marsanto Bari pursuant to the Board of Directors’ Decree of PT Petrindo Jaya Kreasi No.010/PJK/DIR/2026 regarding the Appointment of the Company’s Internal Audit Unit.

In carrying out its functions, duties, responsibilities and authorities, the Internal Audit Unit must meet the following requirements:

  1. Have integrity and professional behaviour, independent, honest, and objective in carrying out their duties;
  2. Have knowledge and experience regarding technical auditing and other disciplines relevant to their field of work;
  3. Possess knowledge of the laws and regulations in the Capital Market sector and other related laws and regulations;
  4. Possess the skills to interact and communicate effectively both orally and in writing;
  5. Comply with professional standards issued by the Internal Audit association;
  6. Comply with the code of ethic of the Internal Audit;
  7. Maintain the confidentiality of the Company’s information and/or data related to the implementation of the duties and responsibilities of the Internal Audit, unless required by laws and regulations or court decisions or decisions;
  8. Understand the principles of good corporate governance and risk management; and
  9. Have the willingness to improve knowledge, skills, and professional abilities continuously.

The Internal Audit Unit also complies with the Code of Conduct and Standards of Conduct and has an Internal Audit Charter as a guide in carrying out its functions, duties and responsibilities. Auditors and the Internal Audit Unit may not have concurrent duties and positions in the implementation of operational activities, both in the Company and in Subsidiaries.

The following are the duties, responsibilities and authorities of the Company’s Internal Audit Unit:

Duties and responsibilities

The Internal Audit Unit has the following duties and responsibilities:

  1. Arrange and implement the annual Internal Audit plan:
  2. Test and evaluate the implementation of internal control and risk management systems to ensure that they are in accordance with company policies;
  3. Conduct inspections and assessments of efficiency and effectiveness in finance, accounting, operations, human resources, marketing, information technology, and other activities;
  4. Provide suggestions and objective information on the activities that has been examined at all levels of management;
  5. Make a report on audit results and submit the report to the President Director and the Board of Commissioners;
  6. Monitor, analyze and report on the implementation of follow-up of the improvements that have been suggested;
  7. Cooperate with the Audit Committee;
  8. Prepare a program to evaluate the quality of the internal audit activities; and
  9. Conduct a special inspection if needed.
 
Authorities

The Internal Audit Unit is authorized to:

  1. Access all relevant information about the company related to its duties and functions;
  2. Communicate directly with the Board of Directors, Board of Commissioners, and/or the Audit Committee as well as members of the Board of Directors, Board of Commissioners, and/or Audit Committee;
  3. Hold routine and incidental meetings with the Board of Directors, Board of Commissioners, and/or Audit Committee;
  4. Coordinate its activities with the activities of external auditors.