Audit Manager

• •The Audit Manager supports the Group Audit Director in ensuring effective oversight of governance, risk management, and internal control systems across Asset Groups/Verticals. The role leads and executes audit engagements, contributes to governance and quality control activities, and supports Stakeholders and Management by providing independent and objective assurance in line with the Group Audit Charter.

Internal Audit Governance

• •Participate in development of audit frameworks/guidelines on internal audit activities to be cascaded down to Asset Groups/Verticals.

Participate in review of policies/frameworks (extended/detailed versions based on the ones provided by NPH) on internal audit prepared by Asset Groups/Verticals for their OpCos Supporting Audit Committees (Bravo and Agro Dairy)

• •Guide Audit Committees to ensure their activities are compliant with legislation, internal procedures and international professional standards. Review and provide input on annual audit plans, budgets and reports of Internal Audit Departments within oversight scope Review internal audit reports and communications to respective Boards Provide methodological guidance and promote consistent application of internal audit standards and practices Support capability building initiatives across Internal Audit Departments Evaluate the effectiveness and compliance of internal audit activities with established frameworks and standards.

Assurance Services

• •Participate in preparation of internal audit plans for Asset Groups/Verticals Conduct planned audits, special audits, whistleblowing investigations and KPI verification engagements Ensure audit engagements are risk-based and aligned with approved audit plans.

Present audit results and significant issues to respective Stakeholders Quality Control Activities