Governance

In order to support the oversight function of the Board of Commissioners over the management of PT Moya Indonesia (the “Company”), particularly in relation to the internal control system, risk management, and the implementation of good corporate governance, the Company has established an Internal Audit Unit as an independent and objective internal assurance function.

The establishment and implementation of the Internal Audit Unit function are carried out by referring to Regulation of the Financial Services Authority No. 56/POJK.04/2015 on the Establishment and Guidelines for the Preparation of the Internal Audit Charter (“POJK No. 56/2015”).

The Internal Audit Unit of the Company was established pursuant to Board of Directors Resolution of PT Moya Indonesia No. MI/DIR/SK/26.02/032 dated February 13th, 2026 regarding the Establishment of the Internal Audit Unit of PT Moya Indonesia.

In order to comply with the provisions of POJK No. 56/2015, the Company has adopted an Internal Audit Unit Charter dated March 2nd, 2026 (the “Internal Audit Unit Charter”), which is established by the Board of Directors upon approval of the Board of Commissioners.

The duties, responsibilities, and authorities of the Company’s Internal Audit Unit are carried out by referring to the provisions of POJK No. 56/2015 and are further governed under the Internal Audit Unit Charter, while maintaining independence and objectivity in the performance of its internal oversight function and reporting the results of its activities to the President Director and the Board of Commissioners.