Conduct internal audits based on the approved annual audit plan (RPT). Assess the effectiveness of internal controls, compliance with policies/procedures, and the efficiency of operational processes. Collect, analyze, and document sufficient audit evidence in line with internal audit standards. Prepare systematic and accountable audit working papers. Develop audit reports that include findings, conclusions, and recommendations for improvement. Conduct discussions with auditees to ensure mutual understanding and agreement on audit findings and follow-up actions. Monitor the implementation of audit recommendations until completion. Participate in investigative or ad-hoc audits when required. Maintain confidentiality of audit information and comply with the internal audit professional code of ethics. Continuously develop professional competencies through training, certification, and ongoing learning.
