To ensure that all operational activities are carried out in compliance with legal provisions, internal standards, and applicable regulations, PT Kirana Musi Persada conducts a Compliance Audit as part of the company's commitment to implementing the principles of Good Corporate Governance (GCG). This compliance audit was conducted by the Audit Team from October 27 to November 1, 2025.

The main objectives of this Compliance Audit are to:

1. Assess the compliance of work units and functions at PT Kirana Musi Persada to the laws and regulations, internal policies, and standard operating procedures (SOPs) of the company.

2. Identify potential non-compliance that could pose legal, financial, or reputational risks.

3. Provide recommendations for improvements to enhance the effectiveness of the company's internal control and governance systems.

The scope of the audit covers the inspection of key aspects of operational activities, including:

1. Compliance with external regulations, such as government regulations, business licenses, and environmental and occupational safety provisions.

2. Compliance with internal company policies, including quality management systems, business ethics, and anti-fraud policies.

3. The procurement process for goods and services, to ensure transparency and accountability at every stage.

4. Compliance with taxation and financial reporting regulations, to ensure the integrity of the company's financial reports.

The audit process is carried out in several stages, including:

1. Audit Planning, where the Audit Team identifies high-risk areas and develops a risk-based audit plan.

2. On-site Audit , which is conducted through document review, interviews with relevant parties, and direct observation of operational activities.

3. Evaluation and Analysis of Findings, where Auditors analyze the evidence obtained to assess the level of compliance and identify the root causes of the findings.

4. Report Preparation and Submission, where the audit results are submitted to management with clear and measurable recommendations for improvement.

The results of the Compliance Audit show that most of PT Kirana Musi Persada's activities have been carried out in compliance with the prevailing regulations. However, the Audit Team still found several areas that need improvement, such as enhancing process documentation, strengthening the reporting system, and optimizing compliance training for employees. Company management is committed to follow up on each audit recommendation by developing an Action Plan and conducting regular monitoring to ensure the effectiveness of the improvements made.

Through the implementation of this Compliance Audit, PT Kirana Musi Persada emphasizes its commitment to continuously maintain standards of compliance, integrity, and transparency in all aspects of its business activities. Compliance audits are not only a means of supervision, but also a learning tool for all elements of the company in realizing excellent and sustainable governance.