141 INTEGRATED ANNUAL REPORT 2026 GOVERNANCE | REPORT ON AUDIT COMMITTEE The IA activities carried out in accordance with the approved IA plan for FY2026 were in the following areas: Corporate and businesses (Finance) • Review with data analytics on accounting transaction processing • Governance and controls over transaction authorization • Verification of compliance with transfer pricing documentation requirements • Evaluate of the effectiveness and outcomes of information technology (“IT”) initiatives Corporate (Group IT) • Evaluation of the effectiveness and outcomes of IT initiatives Corporate and businesses (Corporate Sustainability) • Review of governance processes relating to CSR activities Yinson Production • Assessment of project cost forecasting methodology and manpower planning • Evaluate of Finance function support for Operations excellent • Assess monitoring on local rules and regulations requirements • Evaluate the effectiveness and outcomes of operational technology (OT) initiatives Yinson Renewables • Assessment of finance function efficiency and segregation of duty • Review consistency in procurement documentation practice Yinson GreenTech • Assessment of investment return processes and system readiness for monitoring • Review of personal data protection management Based on the IA activities performed during FY2026 and the reports presented to the AC, the AC reviewed the effectiveness of the IA function by GIA and GIA annual performance evaluation. In addition, the AC considered the results of the independent quality assessment conducted in 2024, being the most recent assessment completed prior to the financial year under review in accordance with the IPPF, which affirmed the adequacy of GIA's methodology, governance and quality assurance processes. The AC is satisfied that GIA remains independent, objective and resourced to discharge its responsibilities effectively. The total cost incurred for maintaining the IA function for the financial year under review was approximately RM2.65 million. This Report on AC was made in accordance with the approval of the Board on on 14 May 2026.
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