73 ANNUAL REPORT 2026 ENRA GROUP BERHAD CONTROL ENVIRONMENT AND INTERNAL CONTROL ACTIVITIES (CONT'D) Anti-Corruption Policy In line with Section 17A of the Malaysian Anti-Corruption Commission Act 2009, the Group continues to maintain its Anti-Bribery and Anti-Corruption ("ABAC") framework as part of its overall governance and internal control environment. The framework is supported by the Group's Anti-Bribery and Anti-Corruption Policy, which has been approved by the Board, and encompasses continuous awareness and training programmes, employee and stakeholder communications, corruption risk assessments incorporated into the Group's risk management process, as well as periodic monitoring and reviews undertaken by the Group Internal Audit function. The Group remains committed to promoting a culture of integrity and ethical conduct across its operations. Sustainability And ESG Controls The Group recognises that sustainability and ESG considerations are integral to effective risk management and long-term value creation. Accordingly, ESG-related risks and opportunities are incorporated into the Group’s governance, risk management and internal control framework. The Board, through the ARMSC, provides oversight of the Group’s sustainability agenda and monitors the progress of key sustainability initiatives and performance indicators, taking into consideration the Group’s strategic objectives and risk appetite. To strengthen the integrity and reliability of sustainability-related information, the Group has established processes and controls over the collection, validation and reporting of non-financial data. These include maintaining appropriate audit trails for greenhouse gas (“GHG”) emissions calculations, conducting supplier due diligence covering human rights and anti-corruption considerations, and performing pre-reporting validation procedures over material sustainability data. These practices are aligned, where appropriate, with applicable regulatory requirements, recognised sustainability reporting frameworks and the Bursa Malaysia Sustainability Reporting Guide. The Group adopts a phased approach towards enhancing the assurance of sustainability information through a combination of Management reviews, Internal Audit assessments and, where appropriate, independent assurance over selected ESG metrics. This integrated approach is intended to strengthen governance, avoid duplication of assurance activities and enhance the reliability and credibility of the Group’s sustainability disclosures. Further information on the Group’s sustainability practices and performance is set out in the Sustainability Report of this Annual Report. REVIEW OF THIS STATEMENT BY EXTERNAL AUDITORS The external auditors have performed limited assurance procedures on this Statement of Risk Management and Internal Control pursuant to the scope set out in Audit and Assurance Practice Guide (AAPG 3), Guidance for Auditors on Engagement and Internal Control included in the Annual Report issued by the Malaysian Institute of Accountants for inclusion in the Annual Report of the Group for the financial year ended 31 March 2026, and reported to the Board that nothing has come to their attention that caused them to believe the statement intended to be included in the Annual Report is not prepared in all material respects, in accordance with the disclosures required by Section 7 of the SORMIC Guideline 2025, nor is the Statement of Risk Management and Internal Control factually inaccurate. BOARD ASSURANCE For the financial year under review, the Board is satisfied and is of the view that the risk management and internal control systems in place for the year under review and up to the date of issuance of the financial statements is adequate and effective and there are no material losses resulting from significant weaknesses that require separate disclosure in the Annual Report. The Board has also received assurances from the President & Group Chief Executive Officer and the Group’s Chief Financial Officer that to the best of their knowledge, the Group’s risk management and internal control systems are operating adequately and effectively, in all material aspects, based on the risk management and internal control systems of the Group. Nevertheless, the Board together with the Management of the Group is continuously taking measures to improve the policies and processes to further strengthen the key elements of risk management and internal control systems. This Statement on Risk Management and Internal Control is made in accordance with a resolution of the Board duly passed on 23 June 2026. Statement On Risk Management And Internal Control (Cont’d)
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