The Internal Audit Service of Intergas Central Asia, JSC (hereinafter, “the IA” Service, and “the Company”, respectively) is a body that carries out the internal audit, performs control over the financial and economic activities of the Company, assessment in the area of ​​internal control, risk management and consulting for the purpose of improving the activities of the Company.

The Service is organizationally subordinated and functionally accountable to the Board of Directors of the Company. The activities of the Service are supervised by the Audit Committee in accordance with the internal documents of the Company.

The Service is administratively subordinated to the Executive Body of the Company. Administrative subordination implies that the Executive Body provides the appropriate working conditions for the head and employees of the IA Service. The Executive Body shall not use the administrative subordination to influence the independence and objectivity of the IA Service.

The mission of the IA Service is to maintain and enhance the value of the Company through unbiased internal audits based on a risk-oriented approach, providing recommendations and knowledge exchange.

The main objective of the IA Service activities is to assist the Board of Directors and the Executive Body of the Company in increasing the efficiency of the Company's management, improving its financial and economic activities, including through a systematic and consistent approach to the analysis and assessment of risk management systems, internal control and corporate governance as instruments of reasonable confidence in achieving the goals set for the Company.

The IA Service activities are governed by the Regulation on the Internal Audit Service.

In accordance with the International Standards for the Professional Practice of Internal Auditing issued by the Institute of Internal Auditors, the Company has adopted a Quality Assurance and Improvement Program for the Internal Audit Service at Intergas Central Asia JSC, designed to assess the compliance (external and/or internal) of the IA Service’s activities with the International Standards for the Professional Practice of Internal Auditing.

The IA Service staff consists of 3 employees.