CMI's Audit Office directly reports to the board of directors. It conducts planned and unplanned internal audits; guides CMI departments to implement autonomous inspections; helps the board of directors, managers and employees to check and review the effectiveness of the internal control system; measures the efficiency of operations, reliability of financial reports and legal compliance of CMI; and makes opportune recommendations to ensure that the internal control system is continuously and effectively implemented and provides reference for the review and revision of the internal control audit system. By assessing, improving, reviewing and auditing the effectiveness of risk management, process control and corporate governance, the internal audit, independent directors and supervisors assist the board of directors and management in achieving the set targets.