Provide independent assurance that the organisation's governance, risk and internal control processes are operating effectively and ensure compliance with internal regulation. Manage QCD of assigned audit scope in project basis by running PDCA. Perform audit on internal control over financial reporting process by a top-down and risk-based approach. Identify internal control weaknesses through organization’s transversal process at site level and from regional group level. Analyse the root cause by hearing and discuss remediation actions with process-owners to formulate recommendations and report to Top managements to set up action plan. Follow-up the action plan with process-owners and verify its control effectiveness to be remediated by the end of fiscal year.