FGV Annual Report 2013

report on the audit committee Laporan Jawatankuasa Audit 4.5 Other Responsibilities and Duties (i) To review arrangements by which employees may, in confidence, raise concerns about possible improprieties in financial reporting or other matters, and to ensure that arrangements are in place for the independent investigation of such matters and for appropriate follow-up action to be taken. This would include any whistle blowing complaints and investigative reports relating to the Senior Management of the Group; (ii) Where the Audit Committee is of the view that a matter reported by it to the Board of Directors of FGV has not been satisfactorily resolved resulting in a breach of the Listing Requirements, the Audit Committee must promptly report such matter to Bursa Securities; and (iii) To undertake such other functions as may be agreed to by the Audit Committee and the Board. 5. Relationship with Listed Subsidiary’s Audit Committee (i) The FGV Audit Committee delegates fully the functions under its terms of reference, in respect of its subsidiary which is listed on Bursa Securities (the Listed Subsidiary) and the Companies directly held by the Listed Subsidiary, to the Audit Committees of the Listed Subsidiary; (ii) Where practicable, consistency should bemaintained in the conduct of all the Audit Committees and in the adoption of accounting policies and corporate governance processes; and (iii) The FGV Audit Committee reserves its right to be apprised of any significant issues reported to the Listed Subsidiary’s Audit Committees and any other matters it deems appropriate as and when the FGV Audit Committee deems fit. 6. Meetings 6.1 TheCompanySecretaryorintheabsence,theChiefInternal Auditor shall be the Secretary of the Audit Committee, and shall have the following key responsibilities : (i) Ensure meetings are arranged and held accordingly; (ii) Assist the Chairman in planning the Audit Committee’s activities; (iii) Draw up meeting agendas in consultation with the Audit Committee Chairman, maintain the minutes, and draft its scheduled activities for the financial year. Where necessary, the agenda should include input from the Group President/CEO, Chief Financial Officer, Chief Internal Auditor and/or external auditors; 4.5 Tanggungjawab dan Tugas Lain (i) Untuk mengkaji pengaturan yang membolehkan kakitangan, dengan penuh yakin, menyuarakan k e b i mb a n g a n me n g e n a i k emu n g k i n a n ketidakwajaran dalam laporan kewangan atau perkara-perkara lain, dan untuk memastikan supaya terdapat perancangan bagi siasatan bebas ke atas perkara-perkara tersebut dan tindakan susulan yang sesuaian yang perlu diambil. Ini termasuk sebarang aduan pendedahan maklumat dan laporan siasatan berkaitan Pengurusan Kanan Kumpulan. (ii) Untuk melaporkan kepada Bursa Securities dengan segera jika Jawatankuasa Audit berpendapat bahawa sesuatu perkara yang dilaporkannya kepada Lembaga Pengarah FGV telah tidak diselesaikan dengan memuaskan hingga menyebabkan pelanggaran Keperluan Penyenaraian; dan (iii) Untuk menjalankan sebarang fungsi lain yang telah dipersetujui oleh Jawatankuasa Audit dan Lembaga Pengarah. 5. Hubungan dengan Jawatankuasa Audit Anak-Anak Syarikat Tersenarai (i) Jawatankuasa Audit FGV menyerahkan sepenuhnya fungsi di bawah terma rujukannya, berkenaan anak- anak syarikatnya yang disenaraikan di Bursa Securities (Anak Syarikat Tersenarai) dan syarikat-syarikat dipegang secara langsung oleh Anak Syarikat Tersenarai, kepada Jawatankuasa Audit Anak Syarikat Tersenarai; (ii) Di mana praktikal, keseragaman perlu dipelihara dalam tatacara semua Jawatankuasa Audit dan dalam terima pakai dasar-dasar perakaunan dan proses tadbir urus korporat; dan (iii) Jawatankuasa Audit FGV berhak untuk dimaklumkan mengenai sebarang isu penting yang dilaporkan kepada Jawatankuasa Audit Anak Syarikat Tersenarai dan perkara- perkara lain yang dianggap sesuai bila dan jika difikirkan wajar oleh Jawatankuasa Audit FGV. 6. Mesyuarat 6.1 Setiausaha Syarikat atau jika tidak hadir, Ketua Audit Dalaman hendaklah menjadi Setiausaha Jawatankuasa Audit, dan memikul tanggungjawab utama berikut: (i) Memastikan mesyuarat diatur dan diadakan dengan sewajarnya; (ii) Membantu Pengerusi merancang aktiviti Jawatankuasa Audit; (iii) Merangka agenda mesyuarat melalui perbincangan dengan Pengerusi Jawatankuasa Audit, menyimpan minit, dan merangka aktiviti yang dijadualkan bagi tahun kewangan. Jika perlu, agenda hendaklah merangkumi input daripada Presiden/CEO Kumpulan, Ketua Pegawai Kewangan, Ketua Audit Dalaman Kumpulan dan/ atau juruaudit luar; Felda Global Ventures Holdings Berhad 164