Internal Audit Service

The Service is the control body of the Company that ensures the organization and implementation of internal audit in the Company, which is independent of the influence of third parties, with the exception of the Sole Shareholder of the Company, the Board of Directors and is directly subordinate and accountable to the Board of Directors of the Company. The Audit Committee (if any) oversees the activities of the Service. In order to comply with the principles of objectivity and impartiality in the process of performing their functions, the employees of the Service should not be involved in any activities that may subsequently be subject to internal audit and engage in the audit of the activities or functions carried out by them during the period being audited. The employees of the Service are subject to the provisions of the internal documents of the Company and internal documents of the Sole Shareholder of the Company in relation to its subsidiaries, with the exception of documents that cannot be applied in accordance with the status of the Service, the Charter of the Company and these Regulations. The assessment of the Service is carried out by the Board of Directors of the Company, taking into account the recommendations of the Audit Committee (if any), the Sole Shareholder of the Company and/or an external auditor.

 

RU KK EN