61 ANNUAL REPORT 2026 ENRA GROUP BERHAD AUDIT, RISK MANAGEMENT AND SUSTAINABILITY COMMITTEE REPORT COMPOSITION AND MEETING The ARMSC currently comprises two (2) members, both of whom are Independent Non-Executive Directors (“NEDs”), following the resignation of Dato’ Wee Yiaw Hin as a member of the ARMSC during the FYE 2026. The Company had obtained an extension of time from Bursa Securities to comply with Paragraph 15.09(1)(a) of the MMLR in relation to the composition of the ARMSC. Notwithstanding this temporary non-compliance, the ARMSC remains fully compliant with Paragraph 15.09(1)(b) of the MMLR and Practice 9.4 (Step Up) under Principle B of the MCCG 2021. All Independent NEDs satisfy the independence criteria prescribed under the MMLR. The ARMSC’s Terms of Reference (“TOR”) stipulate that any former partner of ENRA’s external auditors must observe a cooling-off period of at least three (3) years before being eligible for appointment as a member of the ARMSC. The Company also complies with Practice 9.2 of the MCCG 2021, as none of its Directors is a former partner of the Company’s external audit firm. Tunku Afwida binti Tunku Abdul Malek is a member of the Malaysian Institute of Accountants (“MIA”) and a qualified Chartered Accountant with the Institute of Chartered Accountants in England and Wales (ICAEW). Accordingly, the Company complies with Paragraph 15.09(1)(c)(i) of the MMLR. The ARMSC held five (5) meetings during the FYE 2026. All meetings were properly convened and structured, with agendas circulated to members at least seven (7) days in advance to facilitate effective preparation and deliberation. The President & Group Chief Executive Officer and the Group Chief Financial Officer attended all meetings to provide updates on the Group’s financial performance, facilitate direct communication with the ARMSC, and address queries relating to audit, risk management, and internal control matters. The head of internal audit attended all meetings and presented the quarterly internal audit and risk management reports. The external auditors, Messrs. BDO PLT (“BDO”) attended three (3) meetings at the invitation of the ARMSC. During these meetings, BDO presented the audit planning memorandum, annual audit findings, draft audited financial statements, and other significant financial reporting matters relating to the FYE 2026. Minutes of each ARMSC meeting were recorded and tabled for confirmation at the subsequent ARMSC meeting. Upon confirmation, the minutes were presented to the Board for notation. The Chairman of the ARMSC regularly reported to the Board on the Committee’s deliberations, recommendations, and any proposed remedial actions for the Board’s consideration and implementation. Significant matters of concern, including key audit findings and issues raised by the external or internal auditors, were promptly escalated and reported to the Board at its next meeting for appropriate attention and action. The ARMSC held private sessions with the external auditors twice during the financial year, without the presence of Management, to facilitate open and candid discussions on audit-related matters. In addition, private sessions with the Group Internal Audit (“GIA”) function were conducted at least once annually, and more frequently when deemed necessary. The ARMSC maintained regular engagement with the external auditors and the head of GIA to remain apprised of significant audit findings, key audit issues, and emerging concerns affecting the Company and the Group. The details of the attendance of the ARMSC members are as follows: Name Membership Attendance (Attended / meeting held) Tan Sri Dato’ Seri Shamsul Azhar bin Abbas Chairman Senior Independent Non-Executive Director 5/5 Tunku Afwida binti Tunku Abdul Malek Member Independent Non-Executive Director 5/5 Dato’ Wee Yiaw Hin* Member Independent Non-Executive Director 2/4# * Resigned as ARMSC member on 16 February 2026. # Reflects number of meetings attended during his tenure as member of ARMSC.
RkJQdWJsaXNoZXIy NDgzMzc=