21 ANNUAL REPORT 2026 ENRA GROUP BERHAD PRINCIPLE B – EFFECTIVE AUDIT AND RISK MANAGEMENT (CONT'D) II. Risk Management and Internal Control Framework The Board is ultimately responsible for establishing and maintaining a sound risk management and internal control framework within the Group. The President & Group Chief Executive Officer oversees the Group’s risk management processes and activities and reports to the Board on significant risk matters. The Management assists the Board in implementing the Board’s policies and procedures on risk management and internal control. The Board acknowledges its responsibility for the Group’s system of internal control and risk management and for reviewing the adequacy and effectiveness of such systems. These systems are designed to manage, rather than eliminate, the risk of failure to achieve the Group’s business objectives and can therefore provide only reasonable, and not absolute, assurance against material misstatement, loss or fraud. The Statement on Risk Management and Internal Control, set out on pages 65 to 73 of this Annual Report, provides an overview of the Group’s risk management framework and the adequacy and effectiveness of its internal control systems during the financial year. The Company employs an internal auditor who reports directly to the Chairman of the ARMSC. The internal audit function conducts independent reviews of the adequacy and effectiveness of the Group’s internal controls, governance processes and risk management practices in accordance with the approved annual audit plan, which adopts a risk-based approach to audit planning and execution. The activities undertaken by the internal audit function during the financial year are set out on page 70 of this Annual Report. PRINCIPLE C - INTEGRITY IN CORPORATE REPORTING AND MEANINGFUL RELATIONSHIP WITH STAKEHOLDERS I. Communication with Stakeholders The Board recognises the importance of effective, transparent and timely communication with shareholders, investors and other stakeholders to facilitate informed decision-making and promote a better understanding of the Group’s business, performance and strategic direction. The Company keeps shareholders and the investment community informed of the Group’s financial performance, material developments and significant corporate activities through its annual reports, quarterly financial results announcements made to Bursa Securities, press releases and other relevant disclosures. Through its investor relations function and the active participation of Management, the Company maintains regular two-way engagement with shareholders, investors, analysts, media representatives and financiers to provide updates on the Group’s developments and performance. ENRA’s website is regularly updated to provide shareholders and other stakeholders with timely access to relevant corporate information, including financial results, annual reports, corporate announcements and governance-related disclosures. The website also provides an email alerts service through which shareholders and interested parties may register to receive the latest news and announcements relating to the Group. The Company has adopted an Investor Relations/Stakeholder Communication Policy to facilitate accurate, transparent and timely disclosure of corporate information and other relevant matters, thereby enabling stakeholders to make informed decisions. The Investor Relations/Stakeholder Communication Policy is available on the Company’s website at www.enra.my. Corporate Governance Overview Statement (Cont’d)
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