The Company has published the Internal Audit Management System of CNOOC Limited and the Implementing Rules of Internal Control and Audit of CNOOC Limited, which applies to the headquarters and subsidiaries domestic and abroad, and covers audits that regulate the management of suppliers, and promulgated Detailed Rules for the Implementation and Operation of Foreign Assets Auditing of CNOOC Limited for asset auditing of overseas subsidiaries, so as to ensure the auditing system is comprehensive and complete.