P.T.

KABELINDO

PHONE

4609065,

re
I(AEELIXDO

MURNITbK.

4609550

FAX

:4609064,4604271

WEBSITE

JL. MWAGIMNG NO. 2 KAWASAN INDUSTRI PULOGADUNG JAKARTA

www.kabelindo.co.id

'

INTERNAL AUDIT UIIIT CHARTER

PT KABELINDO MURNITbK

1. Definition of

Interna.l Audit

is an activity of providing

assurance and independent

&

obj ective consultations.

2.

Purpose

of Intemal Audit is to increase the value and improve the company's operations

through

systematic approach

management, control
3

&

processes

by evaluating and improving the

effectiveness

of

risk

ofthe corporate govemance.

Structure and Position of Internal Audit Unit:

a.

Intemal Audit Unit is an intemal control unit of the company under the President
Director.

b.

Intemal Audit Unit is led by the Head of Intemal Audit Unit.

c.

The Head of Intemal Audit Unit is appointed and dismissed by the President Director

with the approval of the Board of Commissioners.

d.

The President Director may dismiss/discharge the Head of the Intemal Audit Unit, after
obtaining approval from the Board of Commissioners,

Unit does not meet the requirements

as an auditor

if

the Head of the Internal Audit

of the Intemal Audit Unit as set out in

this rule and,/or fail or incompetent to perform his,/her duties.

e.

The Head of Internal Audit Unit shall administratively be responsible and report to the

President Director and functionally responsible and report

to the Board of

Commissioners.

The Auditor sitting in the Internal Audit Unit shall be responsible directly to the Head

of

intemal Audit Unit.

4.

Duties and Responsibilities of the Intemal Audit Unit:

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a.

MURNI TbK.

Preparing and implementing an Annual Intemal Audit plan based on the risk priorities in
accordance with the Company's objectives.

b.

Testing and evaluating the implementation intemal control aad risk maaagement system
accordance with the Company's policy.

c.

Examining and assessing the efficiency and effectiveness

in the field of

finance,

accounting, operations, human resources, marketing, information technology and other

activities.

d.

Providing recommendations for improvements and objective information about the

actirities audited at all levels of management.

e.

Preparing the audit report and submitting the report to the President Director and the
Board of Commissioners.

f.

Monitoring, analyzing and reporting the implementation of improvements follow-up that

have been recommended.

5.

g.

Collaborating with the Audit Commiftee.

h.

Preparing a program to evaluate the quality of the internal audit activity performed.

i.

Conducting special audit if necessary.

Authority of the Intemal Audit Unit:

a.

Accessing all relevant infonnation about the Company related to its duties and functions.

b.

Communicating directly to the Board of Directors, the Board of Commissioners, and/or

Audit Committee and members of the Board of Directors, the Board of Commissioners,
and/or the Audit Committee.

c.

Holding regular and incidental meetings with the Board of Directors, the Board of
Commissioners, andl or the Audit Committee.

d.

Coordinating its activities with the activities of the extemal auditors.

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KABELINDO

6.

MURNI TbK.

Intemal Audit Code of Conduct

a.

Integrity

*
*
*

Conducting work by upholding the principles of honesty and with accountability

Complying with the regulations and reporting in accordance with existing regulations

Not engaging in activities that violate the laws or engaging in activities that discredit
the profession of intemal audit or the company

*
b.

Complying with and contributing to the Company's objectives (goals).

Objectivity

There should not be involved in any activity or relationship that may affect the
assessment becoming unreasonable and./or may lead to conflict

with the interests ol

the company

*
*

May not accept anything that may affect professional judgment

Must disclose all facts that must be known, which

if it is not disclosed,

may cause

distortion ol reporting

c.

Confidentiality

Maintaining the confidentiality and being careful in using and processing information
or data obtained in performing their duties

May not use the information for personal interests or other interest which could
conflict with the law

d.

Competence

x
i

Only assigned in the field or services which has the knowledge, skills and experience.

Conducting intemal audit services

with

reference

to the applicable auditing

regulations.

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KABELINDO

MURN! TbK.

Improving the quality of their respective skills, abilities and professional capabilities
continuously.

7.

Internal Auditor Requirements sitting in the Internal Audit Unit

a. Having integrity and professional behavior,

independent, honest, and objective in

performing their duties.

b.

Having technical knowledge and experience regarding the audit and other relevant
disciplines in their respective field of duties.

c.

Having knowledge of laws and regulations in the field of capital market and other related
laws and regulations.

d.

Having the ability to interact and commr.micate effectively both verbally and in writing.

e.

Mandatory

to comply with

professional standards established by the Internal Audit

Association.

Mandatory to comply with the Intemal Audit code of conduct.

g.

Mandatory to maintain the confidentiality of information and/or data of the Company

related to the implementation of Intemal Audit duties and responsibilities unless required
otherwise by the laws. and regulations or ruling/verdict ofthe court of law.

h.

i.
j.

Sha1l have loyalty to the Company and do not engage in deviant or unlawful activities.

Understanding the principles of good corporate govemance and risk management.

Willing to improve the knowledge, skills and professional capabilities continuously.

This Intemal Audit Unit Charter will be evaluated regularly for improvement.

In witness whereof, this Internal Audit Unit Charter is prepared as a work reference of the
Internal

Audit Unit of PT Kabelindo Mumi Tbk. to be implemented with a sense of

responsibility. This Intemal Audit Unit Charter shall be effectively valid as from the date of the
signing of this Charter.

Intemal Audit Unit Charter PT Kabelindo Murni Thk.

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