Internal audit

Internal audit is an independent and objective assurance and consulting activity aimed at improving the Company’s operations. Internal audit contributes to the achievement of the Company’s goals by applying a systematic, consistent approach to assessing and improving the effectiveness of corporate governance, risk management and internal control.

Internal Audit Policy of the Company

The Internal Audit Policy, being an internal regulatory document of the Company, developed in accordance with the requirements of the legislation of the Russian Federation, recommendations of international and national standards in the field of internal audit, local regulations of the Company, establishes the goals, objectives, competence (powers, role and responsibilities) of internal audit, its place in the organization, accountability, scope, types of services, approaches to ensuring quality control and evaluation of internal audit, other basic approaches and principles applied by the Company in the implementation of internal audit.

The purpose of internal audit is to strengthen the Company’s ability to create, protect and preserve the Company’s value by providing the Board of Directors and executive bodies of the Company with independent, risk-based, objective assurances, opinions, recommendations and forecasts.

The internal audit of the Company is intended to facilitate (Mission of internal audit):

• successful achievement of the Company’s goals;
• improving corporate governance, risk management and internal control processes;
• improving the quality of decisions taken by the Board of Directors and the Sole Executive Body;
• strengthening the Company’s reputation and increasing trust in it among stakeholders;
• improving the Company’s ability to serve the public interest through the provision of assurance and advisory services.

To achieve this goal, internal audit solves problems in the following areas:

• conducting internal audits of areas of activity, divisions, functions, processes, systems and other auditees in the Company and providing recommendations aimed at eliminating violations and deficiencies and improving the Company’s activities;
• assessing corporate governance and providing recommendations for its improvement;
• assessing the reliability and effectiveness of the risk management and internal control system and providing recommendations for its improvement;
• organization of effective interaction between the Company and the Company’s audit organization, the Company’s Audit Commission, as well as with persons providing consulting services in the field of risk management, internal control and corporate governance;
• submission of reports on the results of internal audit activities to the Board of Directors (Audit Committee) and the Sole Executive Body;
• providing advice to the executive bodies of the Company on issues of internal control, risk management and corporate governance (while maintaining the independence and objectivity of internal audit);
• monitoring the implementation of recommendations and corrective action plans aimed at eliminating violations and deficiencies based on the results of the internal audit and improving the activities of the Company and its subsidiaries¹;
• implementation and application of unified approaches established in the Rosseti Group of Companies to the construction, management and coordination of internal audit in the Company and subsidiaries¹;
• improving the regulatory framework for the activities of the internal audit unit, taking into account the requirements of the Global Internal Audit Standards² and the legislation of the Russian Federation.

You may read the Internal Audit Policy of Rosseti Centre, PJSC in the Information Disclosure - Articles of Association and Internal Documents section.

Internal Audit Department

Internal audit in the Company is carried out by the internal audit department.

The work of the internal audit department is managed by the head of the department.

The Head of the Internal Audit Department is functionally subordinate to the Board of Directors and administratively to the Sole Executive Body of the Company.

The department’s director and staff regularly enhance their professional skills, including by attending conferences of the Institute of Internal Auditors. For example, on 22-23 April 2026, the department’s staff participated in the XVIII National Conference of the Institute of Internal Auditors “Internal Audit in Russia”.

Most of the employees of the internal audit department have undergone voluntary certification in the field of internal audit for compliance with the requirements of the voluntary certification system for specialists/experts imposed on internal auditors in accordance with the professional standard “internal auditor”, approved by order of the Ministry of Labour of Russia dated 24 June 2015 No. 398, in the field of “Internal Audit”.

The Internal Audit Department of Rosseti Centre, PJSC was recognized as the best internal audit unit of the Rosseti Group of Companies in 2023 as part of a competition held by PJSC Rosseti to determine the best units and best employees of the internal audit, risk management and internal control units of the Rosseti Group of Companies in 2023.

¹ Subsidiaries and dependent companies of Rosseti Centre, PJSC are legal entities in whose authorized capital the Company participates.

² Global Internal Audit Standards developed by the Institute of Internal Auditors.