Events 2005 - ChartNexus

Corporate
Governance
Statement
Penyata Tadbir
Urus Korporat
40
In preparing the financial statements, the Directors have selected
and applied consistently suitable accounting policies and made
reasonable and prudent judgements and estimates.
The Directors also have a general responsibility for taking such
steps as are reasonably available to them to safeguard the assets of
the Group and to prevent and detect fraud and other irregularities.
7.3 INTERNAL AUDIT FUNCTION
The Group’s internal audit provides independent and objective
assurance of the adequacy and integrity of the system of internal
control. Details of the internal audit function, together with the
state of the Group’s internal control, are given in the Statement
on Internal Control as set out in pages 42 to 44 of the
Annual Report.
7.4 EXTERNAL AUDIT
The Group’s independent external auditors fill an essential role for
the shareholders by enhancing the reliability of the Group’s
financial statements and giving assurance of that reliability to
users of these financial statements.
The external auditors will report on any weaknesses in the
internal control systems and any non compliance of accounting
standards that come to their attention during the course of their
audit work to the Management and Audit Committee.
The amount of non-audit fees paid to the external auditors and
their associates during the financial year is RM66,231.00.
Dalam menyediakan penyata kewangan, para pengarah telah
memilih dan menggunakan secara konsisten, dasar perakaunan
yang sesuai dan telah membuat pertimbangan dan anggaran
yang munasabah dan berhemat.
Para Pengarah turut mempunyai tanggungjawab umum untuk
mengambil langkah-langkah yang tersedia secara munasabah
kepada mereka untuk melindungi aset Kumpulan dan mencegah
serta mengesan penipuan dan perkara-perkara luar biasa.
7.3 FUNGSI AUDIT DALAMAN
Audit dalaman Kumpulan menyediakan jaminan bebas dan
objektif berhubung kecukupan dan kewibawaan sistem kawalan
dalaman. Butir-butir fungsi audit dalaman, berserta keadaan
kawalan dalaman Kumpulan, dibentangkan dalam Penyata
Kawalan Dalaman di muka surat 43 hingga 45 dalam Laporan
Tahunan ini.
7.4 JURUAUDIT LUAR
Juruaudit luar bebas Kumpulan memainkan peranan penting
bagi pemegang saham dengan mempertingkatkan kewibawaan
penyata kewangan Kumpulan dan memberi jaminan berhubung
kewibawaan tersebut kepada para pengguna penyata
kewangan berkenaan.
Juruaudit luar akan melaporkan kepada Pengurusan dan
Jawatankuasa Audit, sebarang kelemahan sistem kawalan
dalaman dan sebarang ketidakpatuhan piawaian perakaunan
yang mereka temui semasa menjalankan kerja audit.
Jumlah yuran audit yang dibayar kepada juruaudit luar dan
syarikat bersekutu mereka pada tahun kewangan ini adalah
sebanyak RM66,231.00.