Internal Audit

The Internal Audit is appointed and dismissed by the President Director with the approval of the Board of Commissioners.

Internal Auditor Qualifications

According to the Internal Audit Charter, auditors must meet the following minimum qualifications:

Possess the knowledge, skills, and competence to perform technical audits and other relevant disciplinary audits in their respective fields.
Demonstrate integrity, professional conduct, independence, honesty, and objectivity.
Comply with professional standards issued by the Internal Audit Association.
Maintain confidentiality of Company information and data regarding audits unless required by law or court order.
Have a strong understanding of risk management principles, Company GCG (Good Corporate Governance) practices, and internal controls.

Duties and Functions

In line with the Internal Audit Charter, the duties and responsibilities of the Internal Audit Division include:

Preparing an annual work assignment plan with the President Director and the Audit Committee to follow processes and uphold quality standards.
Developing internal audit guidelines to ensure all processes are conducted correctly.
Providing feedback to the Board of Directors on internal control systems, risk management, adherence to good corporate governance principles, and compliance with regulatory standards.
Executing assignments based on the internal audit work plan, relevant internal audit guidelines, and professional standards and codes of ethics (based on the Indonesian internal audit profession consortium and The Institute of Internal Auditors).
Offering constructive feedback and recommendations for task improvement and/or providing advice related to the impact of issues found during assignments.