INTERNAL AUDIT

As an integral part of its governance framework, the Company has established an independent Internal Audit Unit. Led by the Head of Internal Audit, who is appointed by the President Director with the approval of the Board of Commissioners, this unit holds full responsibility for the planning, execution, and reporting of audit results. In carrying out its functions, the Internal Audit Unit has full authority to access all information relevant to the Company’s evaluation purposes.

INTERNAL AUDIT PROFILE

DENNIS GODURA

An Indonesian citizen, aged 59. He obtained his higher education degree from the School of Industrial Management in 1992. He has served as Head of Internal Audit based on the Board of Directors Decree No. SKEP.004/DIR.PAF/II/2024 dated February 19, 2024.

He began his career as Regional Supervisor – Transfer and Clearing at Bank Pacific (1990–1994), then joined the Internal Audit Group at Bank Muamalat KPNO (1994–2000). During his tenure at Bank Muamalat until 2016, he held various strategic positions such as Branch Operational Manager, Business Development Group Officer, and Administration Group Officer. His career continued at the National Amil Zakat Agency (BAZNAS) (2016–2018) and BPRS HIK Cibitung (2018–2022). Currently, he contributes his expertise to the Internal Audit Unit of PT Pool Advista Finance Tbk since 2022.

DUTIES AND RESPONSIBILITIES OF THE INTERNAL AUDIT UNIT

• Formulating and implementing the annual Internal Audit work plan.
• Conducting testing and evaluation of the internal control system and the effectiveness of risk management.
• Performing audits and assessments of efficiency across various areas, including finance, accounting, operations, information technology, and human resources.
• Providing objective recommendations for improvement to all levels of management.
• Preparing audit reports to be submitted to the President Director and the Board of Commissioners.
• Monitoring and reporting the progress of follow-up actions on recommendations provided.
• Actively collaborating with the Audit Committee.
• Developing evaluation programs to continuously maintain the quality of internal audit activities.
• Conducting special audits (investigations) as required by the Company.

AUTHORITY OF THE INTERNAL AUDIT UNIT

• Obtaining broad access to all relevant information related to the execution of its duties.
• Communicating directly, without intermediaries, with the Board of Directors, Board of Commissioners, and Audit Committee.
• Holding regular and incidental meetings with the Board of Directors, Board of Commissioners, and Audit Committee.
• Coordinating with external auditors to ensure alignment in oversight activities.
• Managing resources and determining methodologies, scope, and audit techniques to achieve oversight objectives.

INTERNAL AUDIT CHARTER

The Internal Audit Unit operates based on the Internal Audit Charter ratified on March 18, 2019. This document serves as the operational foundation in providing reasonable assurance on the effectiveness of the internal control system. By upholding objectivity and independence, Internal Audit plays a crucial role in strengthening governance quality across all levels of the Company.

Download Internal Audit Charter