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BANK OF GHANA CORPORATE GOVERNANCE DIRECTIVE 2018

Dec 31 2018 PART II— RELEVANT LEGAL REQUIREMENTS . ... Chief Internal Auditor . ... laundering reporting officer

REGULATIONS OF THE AUDIT COMMITTEE OF CAIXA GERAL DE

Jan 13 2022 2 REGULATIONS OF THE AUDIT COMMITEE OF CAIXA GERAL DE DEPÓSITOS

ANNUAL REPORT 2017

445 items 2. ANNUAL REPORT 2017. CGD. 1. BOARD OF DIRECTORS REPORT ... 1.7.2. Responsible business . ... CACI (Audit and Internal Control Committee); CRF.

ANNUAL REPORT 2016

2. ANNUAL REPORT 2016. CGD. 1. BOARD OF DIRECTORS REPORT inspection area a Supervisory Board and a Statutory Audit Company

ANNUAL REPORT 2018

Jan 1 2019 2. ANNUAL REPORT 2018. CGD. 1. BOARD OF DIRECTORS REPORT ... Audit and Internal Control Committee - oversees the activity of the executive ...

REGULATIONS OF THE AUDIT CONTROL AND CONFLICTS OF

REGULATIONS OF THE AUDIT CONTROL AND CONFLICTS OF INTEREST COMMITTEE. 2 CGD's Internal Audit Department

REGULATIONS OF THE BOARD OF DIRECTORS OF CAIXA

Jan 10 2022 2 REGULATIONS OF THE BOARD OF DIRECTORS OF CAIXA GERAL DE DEPÓSITOS

ARTICLES OF INCORPORATION CAIXA GERAL DE DEPÓSITOS

2. Caixa Geral de Depósitos S.A. is governed by the rules of the European Union internal regulations of the statutory bodies or committees in question.

Audit Committee 2018 Annual Report Office of the Revenue

those related to the system of risk management and internal control). Against the backdrop of the Revenue Audit Universe the Committee is satisfied that

REGULATIONS OF THE AUDIT COMMITTEE OF CAIXA GERAL DE

2 1 The Audit Committee shall comprise the number of members both permanent and alternates set out in CGD’s Articles of Incorporation with a minimum of three effective members 2 2 The Members of the Audit Committee including its Chair shall be appointed by the Shareholders’ General

PART 6 - INTERNAL CONTROL

or regulation the role of the audit committee— in overseeing internal control which remains an essential aspect of effective governance In particular the framework highlights: • The board’s role in the control environment including providing clarity regarding expectations for integrity and ethics

PART 6 - INTERNAL CONTROL - AICPA

The 2 CFR section 200 514 requires auditors to obtain an understanding of the non-federal entity’s internal control over federal programs sufficient to plan the audit to support a low assessed level of control risk of noncompliance for major programs and unless internal control is likely to be ineffective plan the testing of internal control

PART 6 - INTERNAL CONTROL - AICPA

The A-102 Common Rule OMB Circular A-110 and 2 CFR section 200 303 require that non-Federal entities receiving Federal awards (i e auditee management) establish and maintain internal control designed to reasonably ensure compliance with Federal statutes regulations and the terms and conditions of the Federal award 2 CFR section 200 514

Guidance - Governance and Internal Control in listed companies

Jun 13 2022 · governance and internal control and report to the Audit Committee and Board on risk exposure compliance with relevant regulations and potential control deficiencies and remediating actions taken

What should an auditor know about control and test controls?

In these situations, auditors should obtain an understanding of controls and test controls at a level that reflects the way management designs and implements internal control, as well as prepare related audit documentation at that level.

What is internal control over compliance?

The focus of this part is on internal control over compliance requirements for federal awards (sometimes referred to as internal control over compliance). It is intended for the consideration of both non-federal entities and auditors and includes the following:

What is a system of Internal Control for federal awards?

With respect to federal awards, a system of internal control is expected to provide a non-federal entity with reasonable assurance that the entity’s objectives relating to compliance with federal statutes, regulations, and the terms and conditions of federal awards will be achieved.

Can the Audit Committee make deliberations without the presence of its members?

The Audit Committee may not make deliberations without the presence or representation of the majority of its Members. 7.2. The resolutions of the Audit Committee are made by a simple majority of the votes cast, and the Chair, or his/ her alternate, shall have a casting vote in the event of a tie. 8. MINUTES 8.1.