The Internal Audit Unit plays a vital role in increasing value and improving company operations through a systematic approach. The Internal Audit Unit is also required to enhance the effectiveness of risk management, internal control and the implementation of GCG in the Company.

​

Internal Audit Unit Charter

In carrying out its duties and responsibilities, the Internal Audit Unit is guided by the Internal Audit Unit charter. The Board of Directors stipulated the charter on August 18, 2017.

​

Internal Audit Unit Structure and Position

Members of the Company's Internal Audit Unit are appointed and dismissed directly by the President Director, with the approval of the Board of Commissioners. Therefore, the implementation of their duties is directly accountable to the President Director. In addition, the Internal Audit Unit has direct access to the Audit Committee to coordinate the implementation of the internal audit.

​​

The Appointment/Dismissal Flow of the Head of the Internal Audit Unit

The following is the appointment/dismissal process for the Head of the Internal Audit Unit:
1. Submission of a proposal for the appointment/dismissal of the Head of the Internal Audit Unit to the Board of Commissioners through the Audit Committee
2. The Board of Commissioners grants approval by considering the recommendations of the Audit Committee
3. The appointment/dismissal is formalized through a Board of Directors Decree
4. A report on the appointment/dismissal of the Head of the Internal Audit Unit is submitted to the Financial Services Authority (OJK)

 

Profile of the Internal Audit Unit Head

Lenny Stelyanto was appointed as the Company’s Internal Audit Unit Head in 2018 in accordance with BOD Decree No. 057/MCI/CORP/E-IV/18 dated 10 April 2018.

​

Internal Audit Unit Duties and Responsibilities
The Internal Audit Unit has the duties and responsibilities to:

1. Develop audit strategies and work plans based on the risk analysis faced by the company in achieving its business strategy
2. Conduct examinations and assessments of efficiency and effectiveness in finance, operations, human resources, marketing, information technology and other activities to achieve the established mission, goals and strategies
3. Contribute to and enhance internal control across all activity units within the company

4. Prepare and conduct investigative audits, particularly at the instruction of the President Director and/or the Company’s Commissioners and upon management requests with the President Director’s approval
5. Provide improvement suggestions and objective information on audited activities at all management levels to refine systems, procedures, budgets and policies
6. Prepare audit reports and submit them to the Board of Directors and the Board of Commissioners
7. Monitor, analyze and report on the implementation of recommended improvements
8. Develop and refine internal audit work standards and internal audit guidelines for the company​

​

In addition, the Internal Audit Unit is authorized to:
1. Independently determine the strategy, scope, methods and frequency of internal audits
2. Obtain information from all work units and employees within the Company and its subsidiaries. This information may include documents, digital data, records and statements from relevant work units and employees
3. Gather information from external sources/experts related to the audit process of the Company and its subsidiaries
4. Conduct physical reviews of all assets owned by the Company and its subsidiaries
5. Submit audit reports to the Board of Directors and the Audit Committee
6. Conduct audits of subsidiaries, work units and/or personnel
7. Perform investigative audit assignments without communicating the assignment to other parties within the Company and its subsidiaries. Communication is only conducted with the President Director and the Audit Committee

​​

Internal Audit Unit Meetings

Throughout 2024, the Internal Audit Unit has held meetings with the Board of Directors, the Board of Commissioners and/or the Audit Committee.

​

Implementation of Internal Audit Unit Responsibilities

Throughout 2024, the Internal Audit Unit conducted its supervisory duties and audited certain functions within the Company, in accordance with the duties and responsibilities as stipulated in the Internal Audit Charter.

​

Internal Audit Unit Competency Development

To add insight, competence and expertise, the Company provides opportunities for each member of the Internal Audit Unit to participate in various competency development activities, such as seminars, workshops, training held, either by internal or external parties, as needed. In addition, each member of the Internal Audit Unit continues to develop competence independently through books or the internet.

​​

In 2024, the Internal Audit Unit did not participate in any training programs, as the Company’s primary focus for the year was on strengthening the Company's internal audit structure.