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UNIT AUDIT INTERNAL

INTERNAL AUDIT UNIT

Unit Audit Internal menjalankan fungsi pengawasan The Internal Audit Unit performs an independent oversight
secara independen untuk memastikan efektivitas tata function to ensure the effectiveness of governance,
kelola, manajemen risiko, dan sistem pengendalian risk management, and internal control systems in
internal dalam mendukung penerapan standar supporting the Company’s operational standards. The
pengelolaan yang berlaku di Perseroan. Unit ini dibentuk Unit was established in accordance with POJK No. 56/
berdasarkan POJK No. 56/POJK.04/2015 dan berperan POJK.04/2015 and assists Management in enhancing
dalam membantu Manajemen meningkatkan transparansi operational transparency and accountability.
serta akuntabilitas operasional.

Dalam pelaksanaan tugasnya, Unit Audit Internal In carrying out its responsibilities, the Internal Audit Unit
menjunjung tinggi prinsip independensi, profesionalisme, upholds the principles of independence, professionalism,
dan objektivitas. Melalui pendekatan berbasis risiko, and objectivity. Through a risk-based approach, the Unit
Unit Audit Internal berfokus pada peningkatan nilai focuses on improving value and enhancing the Company’s
dan penyempurnaan proses operasional Perseroan operational processes while ensuring that policies and
serta memastikan bahwa kebijakan dan prosedur yang procedures are aligned with applicable regulations.
diterapkan selaras dengan ketentuan yang berlaku.

Profil Kepala Audit Internal
Profile of Internal Audit Head
Abdul Rachman

Warga Negara Indonesia, menjabat sebagai Audit Internal Manager Perseroan sejak 9 September 2019 sampai
sekarang. Meraih gelar Sarjana S1 STIE YPUP Makassar tahun 1998. Sebelumnya menjabat sebagai Staff Auditor
(2011), Senior Auditor (2012), SPV Auditor RSC (2018) dan PIC Audit Manager (8 Agustus 2018 – 8 September 2019).
Sebelum bergabung dengan Perseroan, beliau menjabat sebagai Accounting di PT Semen Bosowa Maros (2000) dan
Accounting di PT Eurindo Combined, The Tempo Grup (2003). Pada tahun 2019, beliau berpartisipasi pada pelatihan
Fraud Audit Base on ISO 37000:2016 dan 19011:2018.

Indonesian citizen serves as the Company’s Internal Audit Manager since September 9, 2019. He obtained a bachelor’s
degree from STIE YPUP Makassar in 1998. Currently he also serves as Staff Auditor (2011), Senior Auditor (2012), SPV
Auditor RSC (2018) and PIC Audit Manager (August 8, 2018 – September 8, 2019). Previously he served as Accounting
in PT Semen Bosowa Maros (2000) and Accounting in PT Eurindo Combined, The Tempo Grup (2003). In 2019, he
participated in the training of Fraud Audit Base on ISO 37000:2016 and 19011:2018.

Piagam Internal Audit Internal Audit Charter
Perseroan telah menetapkan Piagam Internal Audit The Company has the Internal Audit Charter, as the
sebagai acuan dan pedoman pelaksanaan tugas Unit Audit guideline and manual for this unit. The Internal Audit
Internal. Piagam tersebut ditetapkan melalui Keputusan Charter is established by the Board of Directors and
Direksi yang telah memperoleh pengesahan dari Dewan approved by the Board of Commissioners on June 23,
Komisaris pada tanggal 23 Juni 2016. 2016.

Kedudukan Unit Audit Internal dalam Struktur Perseroan Internal Audit Unit Composition in the Company’s
Structure
Berdasarkan Piagam Internal Audit, Unit Audit Internal Structurally, as stipulated in the Internal Audit Charter, the
secara struktural berada di bawah Direktur Utama serta Internal Audit Unit is assigned under the President Director
memiliki hubungan fungsional dengan Komite Audit. and has functional relationship with the Audit Committee.

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