The Company’s internal audit function is an independent unit reporting directly to the Board of Directors. In addition to regular reporting at Board meetings, it also reports to the Chairman and Independent Directors (Audit Committee).
In accordance with the Internal Audit Charter, the internal audit function reviews the Company’s internal control systems and evaluates the adequacy, effectiveness, and efficiency of their design and implementation across all operations.
Audit activities are carried out based on a risk-based annual audit plan approved by the Board. Special audits or project reviews are performed as necessary. Through these activities, internal audit provides management with independent assessments of internal control effectiveness and timely identification of existing or potential deficiencies.
The internal audit function also reviews departmental self-inspections to ensure proper execution and documentation quality. The results are consolidated and reported to the Chairman, the Audit Committee, and the Board of Directors.
