Corporate Governance Manuals

The Board of Directors established the Internal Audit Unit, in line with the Internal Audit Charter, to perform independent internal control functions. Reporting directly to the President Director and working with the Audit Committee, the unit provides objective assurance and consulting to improve operational quality. Its role is to ensure effective internal control, risk management, and GCG compliance, while maintaining independence and professionalism.

Key responsibilities include:

• Preparing annual audit plans with budgets and resources, in coordination with the Audit Committee.
• Conducting special audits at management’s request.
• Using risk analysis to guide audit planning.
• Evaluating efficiency and effectiveness across all operational areas.
• Advising on system design.
• Safeguarding and verifying company assets.
• Assessing work unit performance and recommending improvements.
• Performing operational and compliance audits.
• Reporting significant findings to the President Director and Board of Commissioners.
• Monitoring and reporting on follow-up actions.