The Company has established an Internal Audit based on the Decree of the Board of Commissioners Number 001/KEP-DEKOM/AAA/II/2024 dated February 12, 2024. The purpose of establishing the Internal Audit Committee is to increase value and improve the Company’s operations, through a systematic approach. In carrying out its functions, the Internal Audit Unit has duties and responsibilities that at least include:

a. Prepare and implement an annual Internal Audit plan;
b. Test and evaluate the implementation of internal control and risk management systems in accordance with company policies;
c. Conduct inspections and assessments of efficiency and effectiveness in the fields of finance, accounting, operations, human resources, marketing, information technology and other activities;
d. Provide suggestions for improvement and objective information on the activities being audited at all levels of management;

e. Prepare audit report results and submit the report to the president director and board of commissioners.
e. Monitor, analyze and report on the implementation of follow-up improvements that have been suggested;
f. Cooperate with the Audit Committee;
g. Prepare a program to evaluate the quality of internal audit activities carried out; And
h. Carry out special checks if necessary.