1. Scope of working:

Internal Audit Manager is responsible for planning, leading, and executing internal audit activities across Peng Huoth Group. The role ensures compliance with internal policies, regulatory requirements, financial accuracy, and operational effectiveness. This position also strengthens internal control systems, supports risk management, and provides recommendations to management and the Audit Committee to enhance governance.

2. Duties & responsibilities:

• Develop the annual internal audit plan based on business priorities and risk assessments.

• Lead and conduct operational, financial, and compliance audits across departments and business units.

• Review internal controls, business processes, and financial practices to identify gaps, risks, and improvement opportunities.

• Conduct surprise audits, special investigations, and fraud examinations when required.

• Prepare clear and accurate audit reports with findings and practical recommendations.

• Present audit results to senior management and follow up on corrective actions to ensure implementation.

• Supervise and mentor internal audit staff to enhance technical capabilities and ensure high-quality work.

• Ensure compliance with internal policies, laws, regulations, and audit standards.

• Collaborate with external auditors and coordinate requested documentation.