L a p o r a n T a h u n a n 2 0 0 0 A n n u a l R e p o r t - ChartNexus
L a p o r a n T a h u n a n 2 0 0 0 A n n u a l R e p o r t - ChartNexus
L a p o r a n T a h u n a n 2 0 0 0 A n n u a l R e p o r t - ChartNexus
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• To ensure co-ordination of the external auditp rocess where more than one audit firm isinvolved;• To review the assistance given by employees of theGroup to the external and internal auditors;• To review the quarterly and year-end financialstatements of the Group, focussing particularly on:– changes in accounting policies and practices;– significant and unusual events;– significant adjustments arising from the audit;– the going concern assumption;– compliance with accounting standards and otherlegal requirements.• To discuss findings and matters arising from theinterim and final audits, and any matters theauditors may wish to discuss;• To review the internal and external auditors’management letter and management’s response;• To do the following where an internal auditfunction exists:– review the adequacy of scope, functions andresources of the internal audit function and thatit has the necessary authority to carry out itswork;– review the internal audit programme and resultsof the internal audit process and wheren e c e s s a ry, ensure that appropriate action istaken on the recommendations of the internalaudit function;– review any appraisal or assessment of theperformance of members of the internal auditfunction.• To review any related party transactions andconflict of interest that may arise within theCompany or the Group;• To consider the major findings of internal andspecial investigations and management’s response;• Memastikan ko - o rdinasi proses audit luaran berjalanlancar apabila lebih dari satu firma juruaudit terlibat;• Mengkaji bantuan yang diberikan oleh kakitanga nKumpulan kepada juruaudit luaran dan dalaman;• Mengkaji laporan suku tahunan dan penyata kewanganbagi Kumpulan, khususnya:– s eb a rang perubahan ke atas polisi dan amalanperakaunan;– perkara-perkara yang penting dan luarbiasa;– pelarasan penting dari kesan audit;– andaian usaha berterusan;– m e m atuhi piawaian perakaunan serta perat u ra nundang-undang yang lain.• Membincangkan segala penemuan dan perk a ra ya n gtimbul daripada audit interim dan akhir, dan perkarape rk a ra lain yang mungkin juruaudit luaran ingi nbincangkan;• Mengkaji surat kepada pengurusan daripada juruauditdalaman dan luaran dan respon pihak pengurusan;• Menjalankan tuga s - t u gas berikut ap abila fungsijuruaudit dalaman telah diasaskan:– mengkaji kesesuaian sko p , fungsi dan sumberjabatan juruaudit dalaman dan memastikan ianyadiberikuasa untuk menjalankan tugas-tugasnya;– mengkaji program audit dalaman serta penemuanpenting siasatan juruaudit dalaman dan memastikanlangkah-langkah sesuai diambil berd a s a rk a nc a d a n ga n - c a d a n gan yang diberi oleh juru a u d i tdalaman;– mengkaji seb a rang penilaian atau penaksira nmengenai pencapaian ahli juruaudit dalaman.• Mengkaji seb a rang uru s n i aga dan pertikaian situasikepentingan di antara pihak berkaitan yang mungkintimbul di dalam Syarikat atau Kumpulan;• M e m p e rtimbangkan penemuan penting oleh siat a ndalaman dan khas dan respon pihak pengurusan;• M e m p e rtimbangkan perk a ra - p e rk a ra lain ya n gditentukan oleh Lembaga Pengarah.• To consider other matters as defined by the Board.UNITED MALAYAN LAND BHD21