42
GHL Systems Berhad
(293040-D)
REVIEW OF THE STATEMENT BY EXTERNAL AUDITORS
As required by paragraph 15.23 of the Listing Requirements, the external auditors have reviewed this Statement
on Risk Management and Internal Control. As set out in their terms of engagement, the said review procedures
were performed in accordance with the Recommended Practice Guide 5 (Revised): Guidance for Auditors On
Engagements To Report On The Statement On Risk Management and Internal Control Included in the Annual
Report (“RPG 5”) issued by the Malaysian Institute of Accountants.
RPG 5 does not require the external auditors to consider whether this Statement covers all risks and controls, or
to form an opinion on the adequacy and effectiveness of the Group’s risk management and internal control
system. RPG 5 also does not require the external auditors to consider whether the processes described to deal
with material internal control aspects of any significant problems disclosed in this Annual Report will, in fact,
remedy the problems.
Based on their procedures performed, the external auditors have reported to the Board that nothing has come
to their attention that causes them to believe that this Statement is not prepared in all material respects, in
accordance with the disclosures required by paragraphs 41 and 42 of the Statement on Risk Management and
Internal Control: Guidelines for Directors of Listed Issuers, nor is factually inaccurate.
This statement is approved by the Board of Directors on 20th April 2015.
STATEMENT ON RISK MANAGEMENT
AND INTERNAL CONTROL
