The Company has established an Internal Audit Unit in accordance with OJK Regulation No. 56/2015. The Company’s Internal Audit Unit was established based on the Board of Directors Decree No. 012/DCI.ID/DIR/X/2020 dated 15 October 2020 regarding the Establishment of the Internal Audit Unit of PT DCI Indonesia Tbk and the Company has appointed Pradito Banu Jati as the Head of the Company’s Internal Audit Unit based on the Board of Directors Decree No. 026/DCI.ID/DIR/IV/2022 dated 22 July 2022 regarding the Appointment/Designation of Pradito Banu Jati as Head of the Internal Audit Unit of PT DCI Indonesia Tbk.

The following is a brief profile of Pradito Banu: Born in 1990, an Indonesian citizen. Served as risk advisory and internal audit at Deloitte Konsultan Indonesia in 2013 and Dito has more than 8 years of internal audit experience across various industries. He joined the Company as Head of the Internal Audit Unit from 2022 until present.

Duties and Responsibilities of the Internal Audit Unit

Based on the internal audit unit charter, the internal audit unit has duties and responsibilities which include:

• preparing and implementing the annual Internal Audit plan;

• testing and evaluating the implementation of internal control and management systems in accordance with the Company’s policies;

• conducting examinations and assessments of efficiency and effectiveness in the fields of finance, accounting, operations, human resources, marketing, information technology and other activities;

• providing improvement recommendations and objective information regarding the activities examined at all levels of management;

• preparing audit reports and submitting such reports to the President Director and the Board of Commissioners;

• monitoring, analyzing and reporting the implementation of follow-up actions on recommended improvements;

• cooperating with the Audit Committee;

• preparing programs to evaluate the quality of Internal Audit activities performed;

• assisting in investigations of suspected significant fraud; and

• conducting special audits when necessary.

Authority of the Internal Audit Unit

The Internal Audit Unit has authority to:

• access all relevant information regarding the Company related to its duties and functions;

• communicate directly with the Board of Directors, the Board of Commissioners, and/or the Audit Committee;

• hold periodic and incidental meetings with the Board of Directors, the Board of Commissioners, and/or the Audit Committee; and

• coordinate its activities with those of the external auditor.

At the beginning of its establishment, the Internal Audit Unit’s plans and activities were focused on assessing audit readiness. Other activities carried out included monitoring the implementation of risk management conducted by each function, reviewing the adequacy of internal controls in processes related to financial reporting, monitoring improvements made by management based on recommendations from the external auditor, and providing input to management in the development and updating of standard operating procedures.