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Addendum (2)

IA-BOD-RES 26/2014 Effective from 28/12/2014
  1. Major Roles and Responsibilities of the Internal Auditor:

    a) Evaluates and provides reasonable assurance that risk management, control, and governance are functioning as intended for all required systems, processes and/or risks enabling the Company to meet its objectives and goals;

    b) Reports risk management issues and internal control deficiencies identified directly to the Audit Committee, or equivalent group-level governance structure for Foreign Companies, and provides recommendations for improving the Company’s operations, in terms of both efficient and effective performance;

    c) Evaluating the risk exposures relating to the achievement of the Company’s objectives;

    d) Evaluating the reliability and integrity of information and the means used to identify, measure, classify and report such information;

    e) Evaluating the information security and probabilities of exposure to its related risks.

    f) Evaluates regulatory compliance program with consultation from legal counsel;

    g) Evaluates the Company’s readiness in case of business interruption; and

    h) Teams with other internal and external resources as appropriate.
     
  2. The Company shall have an annual audit plan and a risk assessment performed annually and aligned to the annual audit master plan.