The Company's Internal Audit is an independent unit that reports directly to the Board of Directors. In addition to presenting reports at regular Board meetings, it promptly reports to the Chairman and Board of Directors when necessary to uphold the principles of corporate governance.

The Internal Audit Charter clearly defines that internal audit reviews the Company's operating procedures and internal controls, and reports on whether the design and routine practices of these controls are appropriate to achieve the objectives of the internal control system. The scope of internal control and audit covers all operations of the Company.

Audit work is primarily carried out according to the audit plan approved by the Board of Directors, which is based on identified risks. Special audits or reviews are also conducted as needed. By performing both general and special audits, Internal Audit provides management with insights into the effectiveness of internal control functions and offers an additional channel to identify existing or potential deficiencies. After completing audit procedures, Internal Audit issues written audit reports and follow-up reports, which are regularly submitted for Supervisors' review.

Internal Audit also reviews the self-assessment of internal control systems conducted by each unit, including verifying whether procedures are implemented and reviewing documentation to ensure quality. The results of these self-assessments, combined with findings and improvements on deficiencies or irregularities identified by the audit unit, serve as the basis for the Board of Directors and the General Manager to issue the Statement of Internal Control.