Key Control Procedures

Updated: 16 Mar 2020
A risk management and internal control system, which is an integral part of the Group’s management system, is based on the Committee of Sponsoring Organizations of the Treadway Commission (COSO) Internal Control - Integrated Framework (2013) principles, and is designed to provide reasonable, though not absolute, assurance against material misstatement or loss and to manage rather than eliminate risks of failure to achieve business objectives. Key control procedures and measures include: