ENTITY: - **Iluka Resources**
DATE: 13-03-2026

**Forensic Audit Memo – Iluka Resources (Rare Earth Mining)**

**Objective:** Assess financial and operational integrity of rare earth extraction processes, supply chain transparency, and compliance with regulatory frameworks.

**Scope:** Review transactional records, mineral provenance documentation, and internal controls for anomalies or discrepancies.

**Findings:** Preliminary analysis indicates potential inconsistencies in ore grading reports and third-party vendor invoicing.

**Next Steps:** Conduct on-site validation of extraction sites and traceability systems; escalate irregularities to governance committees.

*[Date]*
*[Prepared by: Forensic Audit Team]*

[NOTARIZED BY 2A AGENCY]