Internal Audit The Group Internal Audit (“GIA”) was established under the board of directors to assist the board of directors and management in inspecting and evaluating the effectiveness of the internal control system, assessing the effectiveness and efficiency of the company's operations; the reliability, timeliness and transparency of reports; and the compliance with applicable laws and regulations, as well as making timely recommendations for improvements to reasonably ensure the continuous operating effectiveness of the internal control system and to serve as the basis to review and revise the internal control system.