The Internal Audit is a supporting organ of the Board of Directors which performs a strategic role in ensuring the effective implementation of good corporate governance. This unit is tasked with assisting and advising management on the effectiveness of risk management, internal controls, and the implementation of best practices in corporate governance. Additionally, the Internal Audit is also responsible for supervising the Company’s performance and providing consulting services to management to enhance operational and financial effectiveness, including assessing the Company’s control and management systems.

Internal Audit functions as the Third Line of Defense within the Company’s Internal Control and Risk Management System. Therefore, Internal Audit must play an active role in continuously improving the effectiveness of the Internal Control system. By carrying out its duties, Internal Audit is expected to provide reasonable assurance that internal controls, operational, financial, accounting, information technology, risk management, and other Company activities are functioning effectively, thereby enabling the achievement of the Company’s objectives and those of all stakeholders.

Legal Basis

In line with its critical function and responsibility in supporting the effective implementation of good corporate governance, Internal Audit must be conducted independently, professionally, and objectively. The establishment and implementation of the Internal Audit function are based on various applicable regulations and provisions, including the following:

1. POJK No. 21/POJK.04/2015;
2. POJK No. 56/POJK.04/2015;
3. Global Internal Audit Standards dated January 9, 2024, concerning Internal Audit Professional Guidelines.

Internal Audit Charter

The Company has established an Internal Audit Charter, approved by the President Director through the Board of Directors Decree No. AAID/CHARTER-IA/12-2025/004 dated 22 December 2025. This Charter serves as a guideline for Internal Audit in carried out its authorities, duties, and responsibilities while upholding competency and independence.

 Internal Audit Charter

Head of Internal Audit Profile

The Internal Audit is led by a Head of Internal Audit who is appointed and dismissed by the President Director with the approval of the Board of Commissioners. Structurally, the Head of Internal Audit reports to the President Director, while functionally reporting to the Board of Commissioners or through the Audit Committee.

The Company, through its Board of Directors, has appointed Anggih Surya Birawa as the Head of Internal Audit based on the Board of Directors Decree No. AAID/SK-DU/01-2023/001 dated January 10, 2023. The profile of the Head of Internal Audit is as follows:

Duties and Responsibilities of Internal Audit

The Internal Audit has the following duties and responsibilities:

1. Develop and implement the annual Internal Audit plan;
2. Test and evaluate the implementation of internal control and risk management system in accordance with the Company's policy;
3. Examining and assessing the efficiency and effectiveness in finance, accounting, operations, human resources, marketing, information technology and other activities;
4. Providing suggestions for improvement and objective information about the activities examined at all levels of management;
5. Preparing an audit report and submitting the report to the President Director and the Board of Commissioners through the Audit Committee;
6. Monitoring, analyzing and reporting on the implementation of followup improvements that have been suggested;
7. Cooperating with the Audit Committee;
8. Developing a program to evaluate the quality of Internal Audit activities performed;
9. Conducting special audit assigned by the President Director or President Commissioners when necessary; and
10. Maintaining a professional auditor personnel that possess adequate knowledge, capability, and experience to perform their duties.

Internal Audit Resources

In carrying out their duties and responsibilities, the Internal Audit Division is supported by 3 (three) auditors who are responsible for carrying out internal audit functions within the Company. The Internal Audit is always working to ensure that internal control systems are effective and efficient by implementing control procedures stipulated in the applicable provisions and regulations.

Internal Audit Competency Development

The Company supports the development of competencies and insights of the Internal Audit Unit by providing various training programs and relevant skills enhancement to support the implementation of its duties and responsibilities. The programs that have been attended by the Internal Audit Unit during 2025 are as follows:

Implementation of Internal Audit Duties in 2025

In 2025, the Internal Audit Unit has consistently carried out its duties and responsibilities in accordance with the internal audit charter and applicable regulations. Throughout the reporting year, the Internal Audit Unit completed 3 (three) corporate audit assignments, 3 (three) station audit assignments, and 1 (one) information technology and cybersecurity audit assignment. Besides conducting audits, the Internal Audit Unit also performed assurance and advisory functions by providing consulting services to several departments to support the improvement of internal controls and the effectiveness of business processes.

As part of routine activities, the Internal Audit Unit continuously organizes awareness programs on internal controls and anti-bribery policies for employees, particularly new hires, to foster a culture of compliance and integrity across all levels of the organization. All these activities are carried out to support the implementation of corporate governance and the Company's sustainable risk management.