Internal Controls over Financial Reporting

Currently, PT. Akebono Brake Astra Indonesia have adopted J-SOX framework as our internal controls implementation on financial reporting. J-SOX is a regulation that mandates companies to have an internal control system in place to ensure the accuracy of their financial reporting. The regulation was introduced in Japan in 2006, following the introduction of the Sarbanes-Oxley Act in the United States in 2002. The regulation is designed to protect investors and shareholders by ensuring that companies have effective internal controls in place to prevent fraud and errors in financial reporting.

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