Internal audit
The Internal Audit Service
The Internal Audit Service (hereinafter the “IAS”) is a body of the Board of Directors of the Company ensuring the organization and performance of internal audit at the Company, directly subordinate and accountable to the Board of Directors and overseen by the Audit Committee.
The IAS operates in accordance with the Regulations on the Internal Audit Service and the Annual Audit Plans of
Kazakhtelecom JSC.
In its activity, the Service is governed by the principles of independence, objectivity, competence and professional
attitude to work, and the qualitative standards and standards for the activity of internal auditors established by
the International Professional Standards for Internal Auditing of the Institute of Internal Auditors. In accordance
with standard 1110 — Organizational independence — the IAS complies with organizational independence.
As part of its core activity, in 2022 the IAS, in accordance with the Annual Audit Plan and the instructions of the
Board of Directors, conducted 19 audit events, and the plan was 127% completed.
Based on the results of an independent external assessment of the IAS performed by KPMG, it has been confirmed that
IAS activities comply in all material respects with the requirements of the International Standards for the
Professional Practice of Internal Auditing. Based on the assessment of compliance with the Standards, the IAS
compliance rate was 98%.