Committee Structure

Based on the Decree of the Board of Commissioners No. KEP.KOM/DCI.ID/004/V/2025 dated May 2, 2025, concerning the Establishment of the Audit Committee of PT DCI Indonesia Tbk (the "Company"), the Company's Audit Committee has been established for the 2025-2030 period, with the following composition:

Chairman:

Darwin Cyril Noerhadi
(Independent Commissioner)

Independent Member:

Liauw Hendrik

Independent Member:

Hartian Surya Widhanto

Duties & Responsibilities

In carrying out its functions, the Audit Committee carries out its duties and responsibilities in accordance with the Audit Committee Charter, as amended by the Decree of the Board of Commissioners No. KEP.KOM/DCI.ID/011/VI/2025, including:

A. Financial Information Supervision
Reviewing, analyzing, and/or evaluating financial information released by the Company to the public and/or authorities:

• Fairness and reliability of Financial Statements

• Adequacy of the process and procedures for preparing Financial Statements, including the control system implemented to avoid related risks

• Conformity of the Report with applicable Financial Accounting Standards

• Reasonability of the frequency and significance of transactions with related parties

• Relevant and realistic explanations of the Financial Statements

• Providing input and/or recommendations for approval to the Board of Commissioners.

B. Internal Audit Oversight

Review and provide input to the Board of Commissioners regarding:

• Internal Audit Charter - adequacy of the scope of duties, responsibilities, and authority of Internal Audit

• Objectivity and independence of the Internal Audit function

• Compliance with the implementation of the Internal Audit Charter

• Quality and adequacy of Internal Audit resources

• Review and provide input to the Board of Commissioners and the President Director on the adequacy of Internal Audit job descriptions and KPI targets

• Review and provide input to the Board of Commissioners and the President Director on the adequacy of Internal Audit policies, SOPs, and the scope of the annual plan and annual performance assessment

• Review and provide input to the Board of Commissioners and the President Director on the budget of the Internal Audit function

• Assess the effectiveness of Internal Audit

• Periodic reports of the Internal Audit function, Internal Audit recommendations, and follow-up by the Board of Directors on Internal Audit findings and recommendations

C. Risk Management Oversight

• Understand all key Company risks, including risks in the financial reporting process

• Evaluate the risk management framework, processes: risk identification, risk analysis, risk assessment, and mitigation of key Company risks, including the risk of fraud (fraud)

• Evaluate the adequacy of the Risk Management Policy, including risk management strategy, risk appetite, risk tolerance, risk limits, measurement methods and risk management information systems, as well as business continuity management and contingency plans.

• Review the risk management implementation activities carried out by the Board of Directors.

D. Internal Control Oversight

Oversee the effectiveness of the Company's internal controls, particularly:

• Ensure that the Internal Auditor has evaluated the effectiveness of internal controls.

• Ensure that the Company's internal control design encompasses the Company's key risk mitigation measures and has been implemented properly and consistently.

• Study information in documents from management, Internal Audit, External Audit, and/or independent party assessments.

• Monitor the results of internal control evaluations, including through Management's Risk and Control Self-Assessment, periodic testing by the Internal Auditor, and the External Auditor's Management Letter.

E. External Audit Oversight

Provide recommendations to the Board of Commissioners regarding the appointment of an External Auditor, taking into account:

• Independence

• Audit scope

• Audit fees

• Expertise and experience

• Audit methodology and tools

• Benefits of new perspectives

• Potential risks of using audit services by the same public accounting firm consecutively over a long period

• Evaluation of previous audit results

• The public accounting firm's quality control system

• Provide independent opinions in the event of differences of opinion between management and the External Auditor

F. Compliance Oversight
Supervise the Company's compliance with applicable laws and regulations, particularly those related to the Company's business activities and financial reporting.

G. Supervise other relevant aspects, including the preparation and disclosure of annual and sustainability reports

H. Investigate suspected errors in Board of Directors Meeting Resolutions or irregularities in the implementation of Board of Directors Meeting Resolutions

I. Submit a report on the results of the review and evaluation to all members of the Board of Commissioners, copying the minutes of the meeting as a report

J. Maintain the confidentiality of Company documents, data, and information