Internal controls

Rio Tinto's internal control system reviews financial, operational and compliance controls, and risk management procedures.

This is consistent with a responsible assessment and mitigation of risks to provide reasonable assurance against material misstatement or loss.

Anyone who becomes aware of or suspects any violations of our obligations is encouraged to report the facts or their suspicions to senior management or to our Audit committee.

Employees can use Rio Tinto's confidential whistle-blower system, Speak-OUT.

We use the most appropriate accounting and reporting policies. These are consistently applied, and supported by reasonable and prudent judgements. We prepare financial statements in accordance with generally accepted accounting principles.

Additionally, each year the leaders of Rio Tinto's businesses complete a detailed questionnaire  to confirm that internal controls are operating effectively.