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Independence

• Ensure audit independence, avoiding direct ownership of operational activities such as training delivery or policy implementation that could impair objectivity.

Audit Planning & Risk Management

• Develop an Internal Audit Charter, policies, and procedures.

• Develop and implement a risk-based internal audit plan approved by the relevant Board Committee, aligned with strategic priorities and key business risks, including contract management, compliance, and EHS performance.

• Develop and maintain a Group Risk Management Framework and Corporate Risk Register, updated quarterly.

• Evaluate the effectiveness of risk management processes and internal controls across all business units.

Compliance & Quality Assurance

• Monitor contract risk management, statutory and regulatory compliance, and policy adherence across all subsidiaries.

• Collaborate with management to ensure alignment with ISO, labor, tax, data protection, and safety standards.

• Promote process standardization, quality assurance, and operational efficiency across subsidiaries.

• Develop a compliance dashboard for reporting to management and the Board.

EHS & Safety Culture

• Conduct periodic audits of EHS frameworks to ensure alignment with company and regulatory standards.

• Evaluate incident management processes and track the implementation of corrective actions.

• Promote a culture of health, safety, and environmental accountability through audit recommendations and follow-up.

Fraud Risk & Whistleblowing

• Oversee fraud detection, anti-bribery and anti-corruption initiatives, and the whistleblowing mechanism.

• Ensure investigations are documented, reported, and escalated appropriately.

Technology & Data Analytics

• Utilize audit management and data analytics tools to enhance audit coverage and identify anomalies.

• Support automation and data-driven insights for proactive risk management.

Reporting & Governance

• Provide advisory input on governance structures, internal control enhancements, and ethical business conduct.

• Prepare quarterly Internal Audit reports for the relevant Board Committee and Group CEO.

• Support management in preparation for external audits, certifications, and due diligence.

Behavioral Attributes

• Integrity and professional ethics

• Discretion and emotional intelligence

• Accountability

• Objectivity and sound judgement

• Assertiveness

Key Performance Indicators (KPIs)

• 100% of audit findings closed within six months.

• 100% coverage of high-risk areas (including compliance and EHS) in the annual audit plan.

• No repeat findings year-on-year through effective monitoring of management implementation.

• Demonstrated improvement in control maturity and reduction in regulatory or safety incidents.

• 80% Board satisfaction rating on the quality and independence of audit reports.