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ix)Review the External Auditors’ audit report,and report the same to the Board.x) Review the External Auditors’ managementletter and management’s response.xi)At least annually assess and report to theBoard on the independence of the ExternalAuditors, obtaining from the ExternalAuditors a written statement delineating allrelationship between the audit and theG r o u p a n d d e l i n e a t i n g a n y o t h e rrelationships that may adversely affect theindependence of the External Auditors.xii) Monitor the extent of non-audit work tobe performed by the External Auditors toensure that the provision of non-auditservices does not impair their independenceor objectivity. This includes a pre-approvalprocess for any such work and the hiringof employees or former employees of theExternal Auditors.xiii) Resolve any disagreement betweenmanagement and the External Auditorsregarding financial reporting.5.3 Internal Audit Functioni) Approve the Internal Audit Charter, whichdefines the independent purposes,authority, scope and responsibility of GIA.ii)Discuss with the GCIA the annual internalaudit scope, plans and objectives, resources,qualifications, independence, reportingstructure and performance of GIA.iii)iv)Review the Internal Audit Plan and resultsof the internal audit process and wherenecessary to ensure:a) That appropriate action is taken onthe recommendations of GIA andreport the same to the Board.b) That the scope, functions, competencyand resources of GIA are adequateand that it has the necessary authorityto carry out its work and report thesame to the Board; andc) That the goals and objectives of GIAcommensurate with corporate goals.Review any appraisal or assessment of theperformance of the members of GIA.v) The GCIA shall report directly to the BACand shall be responsible for the regularreview and appraisal of the effectivenessof the risk management, internal controland governance processes within theGroup.vi)The Head of Internal Audit at subsidiary toreport functionally to the subsidiary BACand on dotted line basis to the GCIA forpurposes of standardising the operationsof internal audit in Axiata and its subsidiariesby furnishing reports to the GCIA in relationto matters including but not limited tomajor control issues, audit reports, quarterlyreports, and Minutes of subsidiary BACmeetings.Axiata Group Berhad • 096