Audit

Internal Audit

Based on Directors' Decree No. 049/GMS/VIII/2025 dated August 18, 2025, PT Gemah Makmur Sejahtera Tbk. Has established an Internal Audit Unit which has been approved by the Board of Commissioners. Samuel Putra Yofinda was appointed as Head of the Internal Audit Unit based on the decision of the Board of Directors taking into account recommendations from the Audit Committee and input from the Board of Commissioners.

The duties and responsibilities of the Unit Internal Audit as stated in the published Internal Audit Charter by the Company on August 18, 2025 are as follows:

1. Develop and implement plans Annual Internal Audit.
2. Test and evaluate the implementation of internal control and risk management system in accordance with Company policy.
3. Carrying out inspections and assessments of efficiency and effectiveness in finance, accounting, operations, human resources, marketing, information
3. technology and other activities.
4. Providing suggestions for improvements and objective information about activities are examined at all levels of management.
5. Prepare an audit report and submit the report to President Director and Board of Commissioners.
6. Monitor, analyze and report on the implementation of follow-up improvements which has been suggested.
7. Cooperate with the Audit Committee.
8. Develop a program to evaluate the quality of Internal Audit activities what he did.
9. Carry out special checks if necessary.