Home
Charter of the Internal Audit Committee
the purpose:
This Charter governs the work of the Internal Audit Committee, said that the purpose of the committee Altddeghiq Aldeddakhali) "Algandh" HD Msdaad Adeddar of Dam folder
Bmsa wish I Adashraveh before the legislative powers of society Investment Bank with respect to the following other Baolm t:
the safety of the financial statements of the bank.
Taad Bank's commitment to the requirements of evil Elian regulatory intent.
qualifications Astaallih external Almedkaan.
the performance of each of the internal audit department of the bank's external auditor.
Salehia
The Audit Committee is working Mestil all other committees, Teedm T. Syatea directly to the Board of Aaldar.
The Audit Committee has the power to make a TV Ad conduct Thiaaat Taa any matters within the scope of Msa We wish. Is his brain must:
set to end the work, adequate pain on other professional fees for external auditor any evil i contractual concerning him, to Baddhavh
Teyem m z consciousness Astaallih external auditor, taking into account any other work outside Ntdaq Altddeghiq before Hada Bhdd
Ensure that pain z consciousness.
Hdl Alkhalfdat religion Adeddar Altnivedh Maddeghian Alkhaddargien a Aldeddakhliyn Bgdrd Aadeddad Asdeddar Tiridr Tddeghiq a Aldam
A vetting process additional review process, should Almedkaan Tiddim Altyarir directly to the Committee.
adequate pain captive on all audit services, other services may Aadamha Medka a consultant n n n external such as:
o tax services.
o A bookkeeping and other services related to the accounting records of a bank's financial statements.
o Designing the implementation of the teacher died financial system.
o Internal Audit Services.
o Following up the results of internal audit work.
o Gan intention Services
o Other experts Services.
advisers Astatab a Medkaan Mstelin Dsda R. Almh advice to the Commission in the conduct of a helper Thiiq what.
Hoss for any teacher died of pain you need staff / a Aoldar executive - this includes all of their cities ask Altaada n
With the Commission - a foreign frameworks.
meeting Bmsa me a bank outside a Almedkaan outside counsel.
3
Copyright - Ernst & Young 2012
Ajdb Aldy folder Aaldar Ted Fair Bda tide Ward Alddr confidential to Ddam recruited to Altddeghiq of Dam Bmsda to Yatea challenged LED Kdan Zldk
It requires the use of external consultants.
Committee squad
Aldy Adeddar folder Taidyn recruited to Tddeghiq Taatdol cities Khmsdh Oedda Aldy that the sooner the Oglipidh Algandh cities Oedda Msdtelin Aden Bandak members of the Board of Adeddar Agheidr Atidvean. Idtm Antkhaddab Rida Algandh cities Ddinm Oeddaiha. Tsdtmr Algandh Baldam Boamag the Td
D mechanism Adeddar Board.
Of cities Khaddarj Bandak
Almemkdn that Chdml recruited to Altddeghiq Oedda Mamdn Imitlkd Madahalt Alalmadh n / a Bdr Alamladh my Mjaddaalt x
Adeddar financial overlooking Central Bank by late Msa me to Yatem. It must be taken the following year into the parent Adattabar when selecting members of the Committee:
Qualifications
Secretariat Aalsthiamh.
of Anbar effort overlooking the Guet b.
understand the workplace.
news operation aboard the skills Ah different qualifications.
know the dangers of Z controls the bank regulatory banking business.
Alidr to issue provisions Mestilh decisions.
Almydr to offer new perspectives Alteedm Bmitrhat building.
must have bitten at least one news of accounting financial management that has knowledge of all members of the parent in the financial year
Through:
o understand the key financial data, including the pain of the General Budget Alnada flow statements of income.
o understand the requirements of the evil of the financial statements of the banking generally obeyed Almassar Central in particular.
o knowledge of Ikpe Alazaia issues affecting Aldy Qtdaa item as Alnzdam Almsderfa Mahassadbh Amdh Ttd Rat
Audit.
it must have felt the following Committee Palm descriptors:
o leading news / a news Mspah some Yeh audit committees.
o appropriate skills in dealing with others Acamdh Alhfdaz Aldy Aakaddat Gidd prosecutor Atdra Aldakhalidh Alforeigdh
Bank.
o my work in a positive bearing all abusing mechanisms errands.
o enjoy financial accounting background / a Ye s practical experience in the area of the Central Bank.
must take the President to winds all abusing the following mechanisms:
o t a good place for meetings to discuss mechanisms pain topics Almirr make sure that all the pain Addaa dormant screeds short Adrajhda
4
Copyright - Ernst & Young 2012
In meetings.
o Meeting with Adeddar Altnivedh Maddqq Aldeddakhali Maddqq Alkhaddargi Qubdl Aidd Ajtmaaadat Algandh to Thdidd term t
The duty placed within summon meetings.
o Hoss's before the committee meeting to mow m for visual presentation by Almedkaan.
X in any separate meetings with Adeddar executive with Almedkaan, when needed.
o n Iike that was Ajadda
Independence
that Adstaallih encourage Teyem events Altokdd cities that Aoledda to Ddehm Aliddr Aldy Abeidae Adeddar Altnivedh Msda his Omdam
Legislative powers.
Ajdb that barely n Kavdh Aoledda Msdtelin cities are interrupted by Addm Aqamdh Aakaddat Amudall a Aakaddat Chksidih prosecutor Bandak a Aljhdaz
Adeddar with a banking executive members, which could affect professional judgment.
Alddy Aoleddeddae Altsddr Bmdedda Asddb FDDI Msddlhh Abannddk Kkddl. Ajaddedb Mrajaddh Aakadddh Kddl Eddd Mdda Abannddk Aljhdeddaz
Tam banking in detail to make sure is for me:
c o d a lack of financial arrangements, family relationships with a Adeddar executive agencies contracted by the Executive Aaldar.
c d o not a direct arrangements indirect high importance with the bank a banking system in his father.
o that the tack n Ta Adhat Committee of biting a major source of income.
Adeddar Board members are non-executive members who Atmidz n m Bnzdr against consciousness Zldk to Addm Mhdarkihm Bhdkl Mbashidr
In the Bank's operational processes.
The term of membership
D biting Ye are the usual two-year prosecutor Amkanadh prepare Altaidyn periods Addavih. Andd Atmdam d Rtda sails Yeh, Ajdb Addm preparation
Biting third set to extend at least the age of data.
The Commission is changing assortment Atriah effective to maintain the desire - interest in the shower. Must be organized to benefit Renewal Committee
Continuity of the accession of new members with her new look to Achara audit.
Meetings
The Committee must meet
Let the President Binaaly a Aldy Taldb x
X
Whenever the need arises, significantly s repeat of the management board of a bank roll
Other members.
Repetition
5
Copyright - Ernst & Young 2012
must
Committee meeting must be passed at least one every three months.
the Commission should maintain a program of meetings) Appendix A of the Bia in regular contact with an ongoing internal Balmedk Alkhaddargi Adeddar executive to coordinate business activities.
Participants
Ajaddedb that Akdd n Ajtmdeddaa Alganddh Ersddmeach Bhouddd R. Theltdda Aoleddeddae Alddy Aokadddl Mddn Dddmenhm Ridda Alganddh. Ajaddedb Akddrar
T recommendations of the Commission by a majority of Aols coming.
In the case of thes Aols the data side it is likely that it felt Iike n Paradise.
must call the Executive Chairperson of internal audit at the bank to urge R. meetings of the Committee.
At must find a secretary of the Committee for the Liberation Committee Editor all minutes of meetings of the Committee.
In addition to
X
As mentioned above, T exhorted any other participants of the meetings is to build a private Let.
Business Agenda
must prepare a detailed written summon meetings T. Zaaha Committee members Mspeach Okz only refined into Adattabar Almervih.
the Commission should men to p m Alsabih discussion topics to be Put summon the meeting Boutraah afflicting the objectives of the Commission.
Effectiveness
Appointment of a new member
Ajdb Taz aided Oedda Algandh Aljaddedd Palmarafdh Alalzimdh Bmdo Akhadd Tinadat susp stretches Tddreb CDA for redemption must R. My Almrushdh
The Audit Committee.
developments should begin the process of Ar- if necessary - P t Taidyn humerus Aljdidd are interrupted by Ataadin Aldy humerus Aaljtmdaa Bdadeddar Almaladh
Dddman to Temtadddh Palmarafddh Almnassadddbh for Bandddk Khaddmatddh c Andddb Ktdddr Onizddh Alrkabdddh Aldakhalidddh Onizddh Altaddeddarar Almaladddh requirements of the objectives of the Audit Committee.
the members Aljaddedd Oaddakh m Ardjadh pain Addaa Almalhzdat Almitrahdh Mahaddr Aaljtmaaadat Sudabih any Tydarir Haditdh
The Commission has prepared for the Board of Adeddar.
Development
includes members saw the evolution continuously:
6
Copyright - Ernst & Young in 2012 ran the risk.
o Adeddar Finance
o operations setting internal control systems.
Rat o the evolution of accounting standards Tyarir Bank.
o developments Rat developments in the banking Alitaa Bank's internal policies and institutional insisted punch.
Performance evaluation
Should Aliyam Committee Each age must:
Teyem performance profile members of the Committee, it is possible that the President of this Yi Alteyem.
conduct a self Teyem the performance of the Commission as a whole in the evil i E Z reference.
Duties and Responsibilities
To Dddy to Jenddh Altdddeghiq Almsdda mechanisms Alsddalehiat Mouncdd Alihdedda FDDI Hddma Almitdeddaq. Abannddk Msdda ran his Addn Aaddeddad Addrd, Ssadolmh Albaandhat Almaladh for Bandk, Zldk Vedakh to Mbdada Mahassadbh Altydarir Altda Idtm Assadthaddamha cities Qubdl Bandak, cities Msda lei
Commission Oadhakh maintaining financial Baltyarir Tyarir internal audit Almtalih Bank. Milk
The Commission must remain flexible in order to respond to the changing Lzer, the Commission should take appropriate Adgeraouat to monitor the Bank Mracbdh
Comprehensive in order to maintain sound financial practices of operational hand ethical.
Duties and main responsibilities of the Audit Committee:
financial reports
Ataadin Aldy Algandh Mrajadh Mnaakecdh Albaandhat Almaladh Rbda Sudn Yeh, Bmdo Verda Mnaakecdh Thalidl Adeddar Altnivedh of Dda Madala results of operations Adeddar executive with the external auditor.
the Commission should review the discussion of the financial statements Age Yeh Almedkah, including Mnaakecdh Thalidl Adeddar Altnivedh of Dda Madala results of operations Adeddar executive with the external auditor before they are submitted to the Board of Adeddar. Committee review of the financial statements include:
o Qddaya issues Riasudaih Taatadakk Balambdadye Mahasdbeh Atriadh Adrd Albaandhat Almaladh, Bmdo Verda any Ngaadarat c Hradh
In the selection of a bank application of accounting principles any other key issues such as the extent of the effectiveness of the entity Bandak any corrective measures adopted under the Put control systems) that I found.
o discussions with Adeddar executive with Maddqq Alkhaddargi Vimda Atadakk Bmsdail Altydarir Alidrarat Almaladh dormant Altda Tmdt
It is linked to the preparation of the financial statements of these Alerarat realistic.
o taking into account the impact of accounting initiatives issued by the regulators.
o taking into account the rule of all of the external auditor Adeddar executive Vimda Akhadd grandfather DNA Eida Kdrarathm Tvsdiratthm,
Baddhavh to the appropriateness of the application of accounting standards.
7
Copyright - Ernst & Young 2012
z o h Adadhahat Almervih with Almaladh data. Ataadin Aldy Algandh Oaddakh Mnaakecdh Ntdaij Altddeghiq Sudn the Qddaya any other matters Yi m Bniha external auditor to the Committee including Jeb professional standards.
Ajdb that Taatlady Algandh Ted M. Bmrajadh Tiridr Maddqq Alkhaddargi Qubdl Ncdr Alteredr Sudn me to Bandk, Zldk Vimda Akhadd Kavdh
With the relative importance of alternative treatments teacher died within the financial accounting standards father of a fledgling Altda Tmdt Mnaakecdtha prosecutor Adeddar
Executive, including the consequences of the use of these alternative treatments Almerviat cushions treatment preferred by the external auditor, any other written correspondence between the external auditor Adeddar executive.
Internal Control
Ajdb that Tendaql Algandh prosecutor Adeddar Altnivedh Maddqq Aldeddakhali Alkhaddargi Madadi Kvaidh Falidh Onizdh Alrkabdh Aldakhalidh Aldy
Altydarir Almaladh, Bmdo end any less useful tools for a holiday Nadat Dda with Ohmadh Nsdbeh Thdddha management Bandak Ltd. Fair for Teaching Assistant Ddman
Baolm R. respect to the following:
o effectiveness of operations.
o Altyarir financial health.
o Altaad compliance with laws regulations Bali Almuamm for them.
Committee on the Review Teyem Adeddar executive of the adequacy of the effectiveness of internal control systems Aldy Altydarir Almaladh my Nhidh Sudnh
Finance terrer external auditor h for Teyem Adeddar executive.
Ddda T. Qadeddat Adddhh Mdda Adeddar Altniveddh Madddeghian identified for teacher Mdeddat Onizddh Alrkabddh Aldakhaliddh - Khasddh Alddd controls FDDI
Areas with high R line that you need Committee.
to the Audit Committee on terrer Hoss's external auditor review, at least over one in Sudnh; Atddinm Hdma Alteredr
the following:
o review the audit Table d adjust internal procedures.
o any of the relative importance of issues arising from last review of the internal control settings Table D, a for any Astvsdar a Thiadq
The executive authorities of a professional, any line data have been taken to deal with these issues.
o all of the relationships between the external auditor Bank) to Teyem Astaallih external auditor. Adar Almkhaddatr, Bmdo Verda Mkhaddatr Aalanidal. Alihda Oaddakh Mnaakecdh throw down
Aldy Algandh Mnaakecdh Saassadot Bandak Almtalidh Ptiedim
Bank's exposure to financial risks taken by the font data Adeddar executive to monitor that hide Alsatr on these risks.
Put on the Committee to receive treatment procedures for maintaining the Complaints Z Ward Aldi Bandak Almtalidh Bamahassadbh deduced controls Aldakhalidh
A Addm Admttdal a Msdail Altddeghiq Aolkhaddry, ups Aaddm Bhdkl Sdri cities Bandak D staff to Msdail Taatadakk Bdom R. Mhacdbeh a
Checking the hands of t h have certain queries.
internal audit
Committee on the review of the Charter Aliyam plans activities cadre Audit organizational structure of the branding Altddeghiq Aldeddakhali, prosecutor Aolkhaddz
In mind:
c o d appropriateness of the Charter of the Internal Audit Department.
o effectiveness of efficiency exploiting the pain Guet Ward befell galore in the Internal Audit Department.
o adequacy revolving cadre of internal audit.
o Tyarir operations z consciousness of pain from a revolving internal audit.
o adequacy touched Z news and technical knowledge) including news auditing systems susp died of internal Medkaan.
must share the Commission's sufficient collateral cities Addm grandfather d d under a Mahddeddat the Mbdrr to Hedda to Mrajadh Altddeghiq Aldeddakhali Aaltfdaq
H in the opinion for the appointment of a replacement of the President Executive Internal Audit.
Aldy Algandh Mrajadh Falidh Altddeghiq Aldeddakhali, Bmdo useful tools Altaadd Bmadeijer Mahdd Maddeghian Aldeddakhliyn Alkhadda Bmmarsdh Altddeghiq
Procedure.
Aldy Algandh Mrajadh Almalhzdat tide Ndh my Tydarir Alemradjadh Tydarir Altddeghiq Aldeddakhali Badddavh my father Mtabadh Khtdt Amudall
Adeddar executive this Khas.
Aldy Algandh Aaljtmdeddaa Bhdkl Menddtzm prosecutor Madddqq Aldeddakhali Alddy Anfdrad Bddd n t renew Oeddeddae cities Cildd Aaldar a Aaldar
Executive to discuss any issues of a Commission Internal Auditor see harm R. discussed separately.
adequate pain on the Committee on the important process of internal audit performance indicators.
External Auditing
the Commission should monitor the sniff Alkhaddargi audit mechanism to Amladat Bandak, harvesting for Aldy Ddmanat Kavidh to Tnsdiq Fdal religion
External auditor, authorities Qa befell her to tack the part of the audit process.
number Mrajadh Altydariar Sudabih Amudall Maddqq Alkhaddargi Td the Sudnh, Aldy Algandh Tiedim Mdahalt performance Assadteallah Maddqq
The outside. This should take into account the views of Adeddar Alteyem Executive internal auditor.
the Commission determine Altd process saw the father of Re audit partner Alkhaddargi Alriasudai Gaidara cities Hdricka Altddeghiq Alkhaddargi y j Akaddh
) Example: a review of Table D partner.
Committee on Aliyam with the external auditor Bmnaakecdh Alntdaq Alcalda Menhgidh Alamudall Khtdt Altddeghiq Acialdh demolished, Bmdo useful tools Kvaidh
Pain staff equivalents external auditor.
The bank should not adequate pain on any additional work by the external auditor affect Assadteallathm Mtdl Ted Fair Khadddmat
Executive
Consulting Tiné.
Alddy Alganddh Alaadeddam Mdda Madddqq Alkhadddargi Bmrajaddh Oaddh Mhdeddakl a Sdda Pat Altddy Tddather Alddy Albaanddat Almaladdh for Banddk Tddtm
M encountered during the audit work Dr. Rey, including any valuable d a reservations Aldy Ntdaq Oamdal Ncdatat Maddqq a Alkhaddargi
Adtala overlooking the teacher died by over Tja b Adeddar executive. Committee on the review of any adjustments Mhacdbeh Taddm Hada Maddqq
The outside that have not been approved for non-material importance.
Aldy Algandh Aaljtmdaa Bhdkl Mndtzm prosecutor Maddqq Alkhaddargi Aldy Anfdrad to Mnaakecdh any Msdail unknowingly Algandh a Maddqq Alkhaddargi
R. harm discussed in private.
The finding g of Bandk Taidyn any cities D staff Altddeghiq Alkhaddargi my Adeddar A'eda for Bandk Qubdl diuretic R. executions I set Aldy Aokaddl aware cities
9
Copyright - Ernst & Young 2012
J pain for external audit company, which was affiliated to it.
Compliance and compliance
Aldy Algandh Mrajadh Vaaladh Nzdam Almracbdh Aldakhalidh Adltdzam Altdam Bdali laws Alchdraat Altalimdat Altda Tgdm Ncdatat
the bank.
The Committee must receive terrer lawyer pain h for all the physical laws irregularities me a prejudice pal duty of credit.
inform the Commission's review process as a promising sales profession ethics Bank staff did not monitor the Tidahm.
The Committee must get regular updates R. Aden term Almtalidh Badmttdal Adeddar cities Altnivedh cities Aisdar hands Ne
Bank.
Responsibilities reports
harvesting for Aldy Tmmikl Khtda cities Adeddar Altnivedh Atadakk Bmsda wish Aden Ssadolmh Alrkabdh Aldakhalidh Onizdh Amladat Altydarir
Finance.
Ataddan Alddy Alganddh Alaadeddam Bhddkl Menddtzm Ptidddam Tiriddr to Cildd Adeddar select for Ncdeddatat Alganddh pain Adddaa with Walt Sddiat
Outstanding.
the Commission should t Veer Qena mufti fairway between the internal auditor of the external auditor Board Adeddar connection.
Aldy Algandh Aldam sedan Each Ptiddam Tiridr my Ddh Chdkil Algandh Msda to Yatem, any teacher stretches Okhaddry, Bmdo Verda pain Avidh Aldy
Advisory services.
Committee on the review of any other Tyarir issued by the Bank related to Bmsa mechanisms Committee.
Other responsibilities
Committee on Aliyam other activities related to its charter as requested by the Board of Adeddar. Re Teyem adequacy of the Charter of the Commission over the Balsdnh Aldy Aokaddl Okhaddz m Avidh Adeddar folder, Ddman only Ddaa
the Committee of irreversible
Appropriate as directed by the Elian DNA systems.
the Commission to conduct a special Thiaaat Adhra them as needed.
Committee on Aliyam Each age to confirm that it has been Aliyam all the duties of all abusing mechanisms Wadha pain in the Charter.
Annex "A" - a sample of the meetings of the Audit Committee Program
Almemkdn cities Assadthaddam Mkhtdt Ajtmaaadat Algandh Hdma for Mhafezdh Aldy Atsaddal Mndtzm Msdtmr prosecutor Maddqq Aldeddakhali Maddqq
Walt projections. J Hdma fled Almkhtdt external growth Zjaddakh Adeddar executive, to coordinate the activities of Thiiq to Sidigh cities Almemkdn Assadthaddamha
To coordinate communication is possible to modify each of the audit committee to include viable activities.
Q: at least annually.
T: on a quarterly basis) every three months (.
P Z: if necessary
Repetition scheduled time RO Z t 1.2 t 3.4
Financial management
Adeddar executive session with the X
Agree on all abusing mechanisms coop data communication performance projections T. X
Review financial Alterer X
Mnaakecdh Addm Qadam Adeddar Altnivedh Ptsdhih any fled Kdat Tddeghiq
X specific study of the impact on the financial Akosh rolls
Mrajaddh Altadeddarar Rbdda Suddn Yeh Alddy extend Zj Khaddda, Mdddy
Results life-giving harmony planned
X
Mnaakecdh Kevidh Tlkhadda susp stretches Almaladh Rbda Sudn Yeh Amladh
Declaration of financial statements quarter Age Yeh
X
Mnaakecddddh Alncddddarat Edjpareddddh teacher Mdddeddat Maladdddh Okhadddddry Dladdddl
Almidm gains to analysts agencies for classification
X
Review Altyarir quarter Altyarir Age Age Yeh Yeh XX
Tiedim Thiavdh Okhagaydat Bandak Madadi Aalltdzam Bajagaydat drawing the k
the job
X
Review Tyarir Adeddar for Teyemahda to Falidh Baidh Alrkabdh Aldakhalidh
Financial Altyarir
X
Tyarir financial accounting requirements of the new X
Charter of the Internal Audit Committee
11
Copyright - Ernst & Young 2012
Q: at least annually.
R: quarterly) every three months (.
P Z: if necessary
Repetition scheduled time RO Z t 1.2 t 3.4
Mnaakecddddddh Alsaassadddddeddat Mahassaddddddbeh Almanmddddddh Kavddddddh Alamaaljaddeddddeddat
Mahassaddbeh Alibdaldddh with Aolhmadddh Alnsdddbeh Altddda Naakecdddtha Adeddar
Executive with the external auditor
X
Mnaakecddh Altaddddiratt Alidddrarat Mahassaddbeh Alhamdddh Mddddy Aqaidddh Aaalnah this Alerarat
X
Discuss important restorer / a Guider transactions Adadh pain Avidh
The monitoring of these transactions impact on the financial statements
X
Mnaakecdh Aqaidh his call for Tidz Almaadamalt to Tdr destructive y Aakaddh
X whether he had been Akosh reported by the mother's Aols
Mnaakecdddh any Msddeddail Tidddrah Adeddar Altnivedddh Maddddqq Alkhadddeddargi
Tanya through her perform the audit
X
Taadddam Khtdddr Albaanddeddat Gadddr Alsdddhihh p Amdddl Ktdddr Aldddy
Tydarir Aalanidal Mahtmldh Kid Kdan Tejada b Adeddar Altnivedh
With these risks
X
Teyem business continuity plan X
Understanding the mechanism Ta Adhat Adeddar Executive X
Fahaddm t d d Fddl Adeddar Altniveddh select for Alngaaddarat Alhasddlh FDDI
Work environment.
X
Or R. other) such as the adequacy of pain cadre staff X
Independent external Muller
Executive session with the external auditor Amestil X
Aldy agreement Almsda mechanisms of Tdaiq Altda Ajdb Tsdlimha Qand data
X contact T. performance projections
Teyem team Tiddim services Teyem credibility experiences. X
Charter of the Internal Audit Committee
12
Copyright - Ernst & Young 2012
Q: at least annually.
R: quarterly) every three months (.
P Z: if necessary
Repetition scheduled time RO Z t 1.2 t 3.4
A review of the agreement concluded with the external auditor X
P hope to discuss the risks of the relevant business coffee as the central X
Discuss the evolution Rat Accounting Standards audit X
Discuss the scope of the audit age interim reviews of Qatha X
Terrer adequacy age R. audit scrutiny Dgera High Table d X
Results of audits quarter Age Ye X
The results of the audit age X
Review Summary fled qat audit unadjusted XX
Mnaakecddddh Alsaassaddddeddat Mahassadddddbeh Al_husassaddddh Kavdddddh Alamaaljaddedddeddat
X alternative accounting of the relative importance that were discussed.
Receive an update to the scope of the audit X
Understand the focus on the areas of audit X
Study Plan Ltd. saw audit partner X
M Mspah adequate services to non-audit scrutiny X
Astaallih discuss the external auditor X
C d discuss the internal control systems X
Mnaakecdddh any T. Sddddiat Hamdddh Djaddedddra Thsdddinat Alddddy Onizddddh
Interior tuning
X
Mnaakecdddddddh Kevidddddddh Taadddddddd Altdddddddzam Adeddar Altnivedddddddh Balseassaddddddeddat Adjaddedraat any Dddg authorities for a Tdddkhalt Taataddrd threatened to squander's
Financial Tyarir with less c d
X
Charter of the Internal Audit Committee
13
Copyright - Ernst & Young 2012
Q: at least annually.
R: quarterly) every three months (.
P Z: if necessary
Repetition scheduled time RO Z t 1.2 t 3.4
Mnaakecdh any Zd Dahir Ahtidal a Tsderfat Guider Gan Nadh my Tdather
A managed operations may lead to incorrect financial statements
X
Areas requiring attention Kha X
The results of the work of a private Kha X procedures
R. administrative or other X
Internal Auditor
Executive session with the Executive Chairperson of the internal audit X
T. projections operational performance X
Review pain Ward news X data
A review of the Internal Audit Charter X
The scope of work of internal audit for the year Iliadmh X Plan
COST m Budget Internal Audit) Almydr / actual X
Coordination with the external auditor Amestil X
Fraud, misstatement of behavior is not the intention of Elian X
Altaad review compliance policy sales as business ethics X
Review Altaad commitment Bal data Aasudttnaiah Msaddara Aoldar
Executive
X
C d discuss the internal control activities X
Mnaakecddh any T. Sddiat Hamddh Djaddedra Thsddinat Alddy Alddd controls
Interior consider the Tja b Adeddar executive with
X
Summary Audit Plan update Age Yeh results. X
Assaddddtbdal a Alddddria Atiddddve Mrajaddddh Taiddddan a Adddeddad Taiddddan
Internal Audit
Charter of the Internal Audit Committee
14
Copyright - Ernst & Young 2012
Q: at least annually.
R: quarterly) every three months (.
P Z: if necessary
Repetition scheduled time RO Z t 1.2 t 3.4
Other members of management
Or R. susp Matt systems) director Jia's not susp died X
Other X
The Audit Committee
Tyarir preparation for the Board of Adeddar X
Mestil X external auditor appointed
Revision of the Charter of the Audit Committee X
Review Alterer the age of the Audit Committee Alkha X
Teyem the effective functioning of the executive Adeddar X
Teyem the effectiveness of the Audit Committee) self Teyem performance of its members X
Teyem Astaallih members X
Mnaakecddh Suddnh Almaladdh Iliadmddh Tokiddd Walt Qadeddat Almhddturkh Mdda
Adeddar executive Almedkaan
X
Teyem performance Almedkaan "a valuable institution outside the" X
Adequate pain on the previous X Meeting Minutes
Board to raise terrer Adeddar h for some observations. X
Executive session for members of the Commission X
T. J. seen the evolution of new members continuously X Make a plan of replacing the functional visions Committee X
Contracting with advisers X
Review Alhdka Z's father Ward Almtalidh Palmsdail Mahasdbeh Msdail
Audit
X
Assadtalm Thddathat Aden Altydarir father Ward cities Sudltat Alchdrieih over Tja b Adeddar Executive
X
Aalstvsdar cities Adeddar Altnivedh cities Mhaddama Alhdrickh end to any
With a relative importance of the security laws violations me a Edjdall Pal Ojdb
Credit.
X
Review policies Walt Zi X
Other matters
http://www.cbi.iq/documents/press%20for-%2013-1-2016.pdf
the purpose:
This Charter governs the work of the Internal Audit Committee, said that the purpose of the committee Altddeghiq Aldeddakhali) "Algandh" HD Msdaad Adeddar of Dam folder
Bmsa wish I Adashraveh before the legislative powers of society Investment Bank with respect to the following other Baolm t:
the safety of the financial statements of the bank.
Taad Bank's commitment to the requirements of evil Elian regulatory intent.
qualifications Astaallih external Almedkaan.
the performance of each of the internal audit department of the bank's external auditor.
Salehia
The Audit Committee is working Mestil all other committees, Teedm T. Syatea directly to the Board of Aaldar.
The Audit Committee has the power to make a TV Ad conduct Thiaaat Taa any matters within the scope of Msa We wish. Is his brain must:
set to end the work, adequate pain on other professional fees for external auditor any evil i contractual concerning him, to Baddhavh
Teyem m z consciousness Astaallih external auditor, taking into account any other work outside Ntdaq Altddeghiq before Hada Bhdd
Ensure that pain z consciousness.
Hdl Alkhalfdat religion Adeddar Altnivedh Maddeghian Alkhaddargien a Aldeddakhliyn Bgdrd Aadeddad Asdeddar Tiridr Tddeghiq a Aldam
A vetting process additional review process, should Almedkaan Tiddim Altyarir directly to the Committee.
adequate pain captive on all audit services, other services may Aadamha Medka a consultant n n n external such as:
o tax services.
o A bookkeeping and other services related to the accounting records of a bank's financial statements.
o Designing the implementation of the teacher died financial system.
o Internal Audit Services.
o Following up the results of internal audit work.
o Gan intention Services
o Other experts Services.
advisers Astatab a Medkaan Mstelin Dsda R. Almh advice to the Commission in the conduct of a helper Thiiq what.
Hoss for any teacher died of pain you need staff / a Aoldar executive - this includes all of their cities ask Altaada n
With the Commission - a foreign frameworks.
meeting Bmsa me a bank outside a Almedkaan outside counsel.
3
Copyright - Ernst & Young 2012
Ajdb Aldy folder Aaldar Ted Fair Bda tide Ward Alddr confidential to Ddam recruited to Altddeghiq of Dam Bmsda to Yatea challenged LED Kdan Zldk
It requires the use of external consultants.
Committee squad
Aldy Adeddar folder Taidyn recruited to Tddeghiq Taatdol cities Khmsdh Oedda Aldy that the sooner the Oglipidh Algandh cities Oedda Msdtelin Aden Bandak members of the Board of Adeddar Agheidr Atidvean. Idtm Antkhaddab Rida Algandh cities Ddinm Oeddaiha. Tsdtmr Algandh Baldam Boamag the Td
D mechanism Adeddar Board.
Of cities Khaddarj Bandak
Almemkdn that Chdml recruited to Altddeghiq Oedda Mamdn Imitlkd Madahalt Alalmadh n / a Bdr Alamladh my Mjaddaalt x
Adeddar financial overlooking Central Bank by late Msa me to Yatem. It must be taken the following year into the parent Adattabar when selecting members of the Committee:
Qualifications
Secretariat Aalsthiamh.
of Anbar effort overlooking the Guet b.
understand the workplace.
news operation aboard the skills Ah different qualifications.
know the dangers of Z controls the bank regulatory banking business.
Alidr to issue provisions Mestilh decisions.
Almydr to offer new perspectives Alteedm Bmitrhat building.
must have bitten at least one news of accounting financial management that has knowledge of all members of the parent in the financial year
Through:
o understand the key financial data, including the pain of the General Budget Alnada flow statements of income.
o understand the requirements of the evil of the financial statements of the banking generally obeyed Almassar Central in particular.
o knowledge of Ikpe Alazaia issues affecting Aldy Qtdaa item as Alnzdam Almsderfa Mahassadbh Amdh Ttd Rat
Audit.
it must have felt the following Committee Palm descriptors:
o leading news / a news Mspah some Yeh audit committees.
o appropriate skills in dealing with others Acamdh Alhfdaz Aldy Aakaddat Gidd prosecutor Atdra Aldakhalidh Alforeigdh
Bank.
o my work in a positive bearing all abusing mechanisms errands.
o enjoy financial accounting background / a Ye s practical experience in the area of the Central Bank.
must take the President to winds all abusing the following mechanisms:
o t a good place for meetings to discuss mechanisms pain topics Almirr make sure that all the pain Addaa dormant screeds short Adrajhda
4
Copyright - Ernst & Young 2012
In meetings.
o Meeting with Adeddar Altnivedh Maddqq Aldeddakhali Maddqq Alkhaddargi Qubdl Aidd Ajtmaaadat Algandh to Thdidd term t
The duty placed within summon meetings.
o Hoss's before the committee meeting to mow m for visual presentation by Almedkaan.
X in any separate meetings with Adeddar executive with Almedkaan, when needed.
o n Iike that was Ajadda
Independence
that Adstaallih encourage Teyem events Altokdd cities that Aoledda to Ddehm Aliddr Aldy Abeidae Adeddar Altnivedh Msda his Omdam
Legislative powers.
Ajdb that barely n Kavdh Aoledda Msdtelin cities are interrupted by Addm Aqamdh Aakaddat Amudall a Aakaddat Chksidih prosecutor Bandak a Aljhdaz
Adeddar with a banking executive members, which could affect professional judgment.
Alddy Aoleddeddae Altsddr Bmdedda Asddb FDDI Msddlhh Abannddk Kkddl. Ajaddedb Mrajaddh Aakadddh Kddl Eddd Mdda Abannddk Aljhdeddaz
Tam banking in detail to make sure is for me:
c o d a lack of financial arrangements, family relationships with a Adeddar executive agencies contracted by the Executive Aaldar.
c d o not a direct arrangements indirect high importance with the bank a banking system in his father.
o that the tack n Ta Adhat Committee of biting a major source of income.
Adeddar Board members are non-executive members who Atmidz n m Bnzdr against consciousness Zldk to Addm Mhdarkihm Bhdkl Mbashidr
In the Bank's operational processes.
The term of membership
D biting Ye are the usual two-year prosecutor Amkanadh prepare Altaidyn periods Addavih. Andd Atmdam d Rtda sails Yeh, Ajdb Addm preparation
Biting third set to extend at least the age of data.
The Commission is changing assortment Atriah effective to maintain the desire - interest in the shower. Must be organized to benefit Renewal Committee
Continuity of the accession of new members with her new look to Achara audit.
Meetings
The Committee must meet
Let the President Binaaly a Aldy Taldb x
X
Whenever the need arises, significantly s repeat of the management board of a bank roll
Other members.
Repetition
5
Copyright - Ernst & Young 2012
must
Committee meeting must be passed at least one every three months.
the Commission should maintain a program of meetings) Appendix A of the Bia in regular contact with an ongoing internal Balmedk Alkhaddargi Adeddar executive to coordinate business activities.
Participants
Ajaddedb that Akdd n Ajtmdeddaa Alganddh Ersddmeach Bhouddd R. Theltdda Aoleddeddae Alddy Aokadddl Mddn Dddmenhm Ridda Alganddh. Ajaddedb Akddrar
T recommendations of the Commission by a majority of Aols coming.
In the case of thes Aols the data side it is likely that it felt Iike n Paradise.
must call the Executive Chairperson of internal audit at the bank to urge R. meetings of the Committee.
At must find a secretary of the Committee for the Liberation Committee Editor all minutes of meetings of the Committee.
In addition to
X
As mentioned above, T exhorted any other participants of the meetings is to build a private Let.
Business Agenda
must prepare a detailed written summon meetings T. Zaaha Committee members Mspeach Okz only refined into Adattabar Almervih.
the Commission should men to p m Alsabih discussion topics to be Put summon the meeting Boutraah afflicting the objectives of the Commission.
Effectiveness
Appointment of a new member
Ajdb Taz aided Oedda Algandh Aljaddedd Palmarafdh Alalzimdh Bmdo Akhadd Tinadat susp stretches Tddreb CDA for redemption must R. My Almrushdh
The Audit Committee.
developments should begin the process of Ar- if necessary - P t Taidyn humerus Aljdidd are interrupted by Ataadin Aldy humerus Aaljtmdaa Bdadeddar Almaladh
Dddman to Temtadddh Palmarafddh Almnassadddbh for Bandddk Khaddmatddh c Andddb Ktdddr Onizddh Alrkabdddh Aldakhalidddh Onizddh Altaddeddarar Almaladddh requirements of the objectives of the Audit Committee.
the members Aljaddedd Oaddakh m Ardjadh pain Addaa Almalhzdat Almitrahdh Mahaddr Aaljtmaaadat Sudabih any Tydarir Haditdh
The Commission has prepared for the Board of Adeddar.
Development
includes members saw the evolution continuously:
6
Copyright - Ernst & Young in 2012 ran the risk.
o Adeddar Finance
o operations setting internal control systems.
Rat o the evolution of accounting standards Tyarir Bank.
o developments Rat developments in the banking Alitaa Bank's internal policies and institutional insisted punch.
Performance evaluation
Should Aliyam Committee Each age must:
Teyem performance profile members of the Committee, it is possible that the President of this Yi Alteyem.
conduct a self Teyem the performance of the Commission as a whole in the evil i E Z reference.
Duties and Responsibilities
To Dddy to Jenddh Altdddeghiq Almsdda mechanisms Alsddalehiat Mouncdd Alihdedda FDDI Hddma Almitdeddaq. Abannddk Msdda ran his Addn Aaddeddad Addrd, Ssadolmh Albaandhat Almaladh for Bandk, Zldk Vedakh to Mbdada Mahassadbh Altydarir Altda Idtm Assadthaddamha cities Qubdl Bandak, cities Msda lei
Commission Oadhakh maintaining financial Baltyarir Tyarir internal audit Almtalih Bank. Milk
The Commission must remain flexible in order to respond to the changing Lzer, the Commission should take appropriate Adgeraouat to monitor the Bank Mracbdh
Comprehensive in order to maintain sound financial practices of operational hand ethical.
Duties and main responsibilities of the Audit Committee:
financial reports
Ataadin Aldy Algandh Mrajadh Mnaakecdh Albaandhat Almaladh Rbda Sudn Yeh, Bmdo Verda Mnaakecdh Thalidl Adeddar Altnivedh of Dda Madala results of operations Adeddar executive with the external auditor.
the Commission should review the discussion of the financial statements Age Yeh Almedkah, including Mnaakecdh Thalidl Adeddar Altnivedh of Dda Madala results of operations Adeddar executive with the external auditor before they are submitted to the Board of Adeddar. Committee review of the financial statements include:
o Qddaya issues Riasudaih Taatadakk Balambdadye Mahasdbeh Atriadh Adrd Albaandhat Almaladh, Bmdo Verda any Ngaadarat c Hradh
In the selection of a bank application of accounting principles any other key issues such as the extent of the effectiveness of the entity Bandak any corrective measures adopted under the Put control systems) that I found.
o discussions with Adeddar executive with Maddqq Alkhaddargi Vimda Atadakk Bmsdail Altydarir Alidrarat Almaladh dormant Altda Tmdt
It is linked to the preparation of the financial statements of these Alerarat realistic.
o taking into account the impact of accounting initiatives issued by the regulators.
o taking into account the rule of all of the external auditor Adeddar executive Vimda Akhadd grandfather DNA Eida Kdrarathm Tvsdiratthm,
Baddhavh to the appropriateness of the application of accounting standards.
7
Copyright - Ernst & Young 2012
z o h Adadhahat Almervih with Almaladh data. Ataadin Aldy Algandh Oaddakh Mnaakecdh Ntdaij Altddeghiq Sudn the Qddaya any other matters Yi m Bniha external auditor to the Committee including Jeb professional standards.
Ajdb that Taatlady Algandh Ted M. Bmrajadh Tiridr Maddqq Alkhaddargi Qubdl Ncdr Alteredr Sudn me to Bandk, Zldk Vimda Akhadd Kavdh
With the relative importance of alternative treatments teacher died within the financial accounting standards father of a fledgling Altda Tmdt Mnaakecdtha prosecutor Adeddar
Executive, including the consequences of the use of these alternative treatments Almerviat cushions treatment preferred by the external auditor, any other written correspondence between the external auditor Adeddar executive.
Internal Control
Ajdb that Tendaql Algandh prosecutor Adeddar Altnivedh Maddqq Aldeddakhali Alkhaddargi Madadi Kvaidh Falidh Onizdh Alrkabdh Aldakhalidh Aldy
Altydarir Almaladh, Bmdo end any less useful tools for a holiday Nadat Dda with Ohmadh Nsdbeh Thdddha management Bandak Ltd. Fair for Teaching Assistant Ddman
Baolm R. respect to the following:
o effectiveness of operations.
o Altyarir financial health.
o Altaad compliance with laws regulations Bali Almuamm for them.
Committee on the Review Teyem Adeddar executive of the adequacy of the effectiveness of internal control systems Aldy Altydarir Almaladh my Nhidh Sudnh
Finance terrer external auditor h for Teyem Adeddar executive.
Ddda T. Qadeddat Adddhh Mdda Adeddar Altniveddh Madddeghian identified for teacher Mdeddat Onizddh Alrkabddh Aldakhaliddh - Khasddh Alddd controls FDDI
Areas with high R line that you need Committee.
to the Audit Committee on terrer Hoss's external auditor review, at least over one in Sudnh; Atddinm Hdma Alteredr
the following:
o review the audit Table d adjust internal procedures.
o any of the relative importance of issues arising from last review of the internal control settings Table D, a for any Astvsdar a Thiadq
The executive authorities of a professional, any line data have been taken to deal with these issues.
o all of the relationships between the external auditor Bank) to Teyem Astaallih external auditor. Adar Almkhaddatr, Bmdo Verda Mkhaddatr Aalanidal. Alihda Oaddakh Mnaakecdh throw down
Aldy Algandh Mnaakecdh Saassadot Bandak Almtalidh Ptiedim
Bank's exposure to financial risks taken by the font data Adeddar executive to monitor that hide Alsatr on these risks.
Put on the Committee to receive treatment procedures for maintaining the Complaints Z Ward Aldi Bandak Almtalidh Bamahassadbh deduced controls Aldakhalidh
A Addm Admttdal a Msdail Altddeghiq Aolkhaddry, ups Aaddm Bhdkl Sdri cities Bandak D staff to Msdail Taatadakk Bdom R. Mhacdbeh a
Checking the hands of t h have certain queries.
internal audit
Committee on the review of the Charter Aliyam plans activities cadre Audit organizational structure of the branding Altddeghiq Aldeddakhali, prosecutor Aolkhaddz
In mind:
c o d appropriateness of the Charter of the Internal Audit Department.
o effectiveness of efficiency exploiting the pain Guet Ward befell galore in the Internal Audit Department.
o adequacy revolving cadre of internal audit.
o Tyarir operations z consciousness of pain from a revolving internal audit.
o adequacy touched Z news and technical knowledge) including news auditing systems susp died of internal Medkaan.
must share the Commission's sufficient collateral cities Addm grandfather d d under a Mahddeddat the Mbdrr to Hedda to Mrajadh Altddeghiq Aldeddakhali Aaltfdaq
H in the opinion for the appointment of a replacement of the President Executive Internal Audit.
Aldy Algandh Mrajadh Falidh Altddeghiq Aldeddakhali, Bmdo useful tools Altaadd Bmadeijer Mahdd Maddeghian Aldeddakhliyn Alkhadda Bmmarsdh Altddeghiq
Procedure.
Aldy Algandh Mrajadh Almalhzdat tide Ndh my Tydarir Alemradjadh Tydarir Altddeghiq Aldeddakhali Badddavh my father Mtabadh Khtdt Amudall
Adeddar executive this Khas.
Aldy Algandh Aaljtmdeddaa Bhdkl Menddtzm prosecutor Madddqq Aldeddakhali Alddy Anfdrad Bddd n t renew Oeddeddae cities Cildd Aaldar a Aaldar
Executive to discuss any issues of a Commission Internal Auditor see harm R. discussed separately.
adequate pain on the Committee on the important process of internal audit performance indicators.
External Auditing
the Commission should monitor the sniff Alkhaddargi audit mechanism to Amladat Bandak, harvesting for Aldy Ddmanat Kavidh to Tnsdiq Fdal religion
External auditor, authorities Qa befell her to tack the part of the audit process.
number Mrajadh Altydariar Sudabih Amudall Maddqq Alkhaddargi Td the Sudnh, Aldy Algandh Tiedim Mdahalt performance Assadteallah Maddqq
The outside. This should take into account the views of Adeddar Alteyem Executive internal auditor.
the Commission determine Altd process saw the father of Re audit partner Alkhaddargi Alriasudai Gaidara cities Hdricka Altddeghiq Alkhaddargi y j Akaddh
) Example: a review of Table D partner.
Committee on Aliyam with the external auditor Bmnaakecdh Alntdaq Alcalda Menhgidh Alamudall Khtdt Altddeghiq Acialdh demolished, Bmdo useful tools Kvaidh
Pain staff equivalents external auditor.
The bank should not adequate pain on any additional work by the external auditor affect Assadteallathm Mtdl Ted Fair Khadddmat
Executive
Consulting Tiné.
Alddy Alganddh Alaadeddam Mdda Madddqq Alkhadddargi Bmrajaddh Oaddh Mhdeddakl a Sdda Pat Altddy Tddather Alddy Albaanddat Almaladdh for Banddk Tddtm
M encountered during the audit work Dr. Rey, including any valuable d a reservations Aldy Ntdaq Oamdal Ncdatat Maddqq a Alkhaddargi
Adtala overlooking the teacher died by over Tja b Adeddar executive. Committee on the review of any adjustments Mhacdbeh Taddm Hada Maddqq
The outside that have not been approved for non-material importance.
Aldy Algandh Aaljtmdaa Bhdkl Mndtzm prosecutor Maddqq Alkhaddargi Aldy Anfdrad to Mnaakecdh any Msdail unknowingly Algandh a Maddqq Alkhaddargi
R. harm discussed in private.
The finding g of Bandk Taidyn any cities D staff Altddeghiq Alkhaddargi my Adeddar A'eda for Bandk Qubdl diuretic R. executions I set Aldy Aokaddl aware cities
9
Copyright - Ernst & Young 2012
J pain for external audit company, which was affiliated to it.
Compliance and compliance
Aldy Algandh Mrajadh Vaaladh Nzdam Almracbdh Aldakhalidh Adltdzam Altdam Bdali laws Alchdraat Altalimdat Altda Tgdm Ncdatat
the bank.
The Committee must receive terrer lawyer pain h for all the physical laws irregularities me a prejudice pal duty of credit.
inform the Commission's review process as a promising sales profession ethics Bank staff did not monitor the Tidahm.
The Committee must get regular updates R. Aden term Almtalidh Badmttdal Adeddar cities Altnivedh cities Aisdar hands Ne
Bank.
Responsibilities reports
harvesting for Aldy Tmmikl Khtda cities Adeddar Altnivedh Atadakk Bmsda wish Aden Ssadolmh Alrkabdh Aldakhalidh Onizdh Amladat Altydarir
Finance.
Ataddan Alddy Alganddh Alaadeddam Bhddkl Menddtzm Ptidddam Tiriddr to Cildd Adeddar select for Ncdeddatat Alganddh pain Adddaa with Walt Sddiat
Outstanding.
the Commission should t Veer Qena mufti fairway between the internal auditor of the external auditor Board Adeddar connection.
Aldy Algandh Aldam sedan Each Ptiddam Tiridr my Ddh Chdkil Algandh Msda to Yatem, any teacher stretches Okhaddry, Bmdo Verda pain Avidh Aldy
Advisory services.
Committee on the review of any other Tyarir issued by the Bank related to Bmsa mechanisms Committee.
Other responsibilities
Committee on Aliyam other activities related to its charter as requested by the Board of Adeddar. Re Teyem adequacy of the Charter of the Commission over the Balsdnh Aldy Aokaddl Okhaddz m Avidh Adeddar folder, Ddman only Ddaa
the Committee of irreversible
Appropriate as directed by the Elian DNA systems.
the Commission to conduct a special Thiaaat Adhra them as needed.
Committee on Aliyam Each age to confirm that it has been Aliyam all the duties of all abusing mechanisms Wadha pain in the Charter.
Annex "A" - a sample of the meetings of the Audit Committee Program
Almemkdn cities Assadthaddam Mkhtdt Ajtmaaadat Algandh Hdma for Mhafezdh Aldy Atsaddal Mndtzm Msdtmr prosecutor Maddqq Aldeddakhali Maddqq
Walt projections. J Hdma fled Almkhtdt external growth Zjaddakh Adeddar executive, to coordinate the activities of Thiiq to Sidigh cities Almemkdn Assadthaddamha
To coordinate communication is possible to modify each of the audit committee to include viable activities.
Q: at least annually.
T: on a quarterly basis) every three months (.
P Z: if necessary
Repetition scheduled time RO Z t 1.2 t 3.4
Financial management
Adeddar executive session with the X
Agree on all abusing mechanisms coop data communication performance projections T. X
Review financial Alterer X
Mnaakecdh Addm Qadam Adeddar Altnivedh Ptsdhih any fled Kdat Tddeghiq
X specific study of the impact on the financial Akosh rolls
Mrajaddh Altadeddarar Rbdda Suddn Yeh Alddy extend Zj Khaddda, Mdddy
Results life-giving harmony planned
X
Mnaakecdh Kevidh Tlkhadda susp stretches Almaladh Rbda Sudn Yeh Amladh
Declaration of financial statements quarter Age Yeh
X
Mnaakecddddh Alncddddarat Edjpareddddh teacher Mdddeddat Maladdddh Okhadddddry Dladdddl
Almidm gains to analysts agencies for classification
X
Review Altyarir quarter Altyarir Age Age Yeh Yeh XX
Tiedim Thiavdh Okhagaydat Bandak Madadi Aalltdzam Bajagaydat drawing the k
the job
X
Review Tyarir Adeddar for Teyemahda to Falidh Baidh Alrkabdh Aldakhalidh
Financial Altyarir
X
Tyarir financial accounting requirements of the new X
Charter of the Internal Audit Committee
11
Copyright - Ernst & Young 2012
Q: at least annually.
R: quarterly) every three months (.
P Z: if necessary
Repetition scheduled time RO Z t 1.2 t 3.4
Mnaakecddddddh Alsaassadddddeddat Mahassaddddddbeh Almanmddddddh Kavddddddh Alamaaljaddeddddeddat
Mahassaddbeh Alibdaldddh with Aolhmadddh Alnsdddbeh Altddda Naakecdddtha Adeddar
Executive with the external auditor
X
Mnaakecddh Altaddddiratt Alidddrarat Mahassaddbeh Alhamdddh Mddddy Aqaidddh Aaalnah this Alerarat
X
Discuss important restorer / a Guider transactions Adadh pain Avidh
The monitoring of these transactions impact on the financial statements
X
Mnaakecdh Aqaidh his call for Tidz Almaadamalt to Tdr destructive y Aakaddh
X whether he had been Akosh reported by the mother's Aols
Mnaakecdddh any Msddeddail Tidddrah Adeddar Altnivedddh Maddddqq Alkhadddeddargi
Tanya through her perform the audit
X
Taadddam Khtdddr Albaanddeddat Gadddr Alsdddhihh p Amdddl Ktdddr Aldddy
Tydarir Aalanidal Mahtmldh Kid Kdan Tejada b Adeddar Altnivedh
With these risks
X
Teyem business continuity plan X
Understanding the mechanism Ta Adhat Adeddar Executive X
Fahaddm t d d Fddl Adeddar Altniveddh select for Alngaaddarat Alhasddlh FDDI
Work environment.
X
Or R. other) such as the adequacy of pain cadre staff X
Independent external Muller
Executive session with the external auditor Amestil X
Aldy agreement Almsda mechanisms of Tdaiq Altda Ajdb Tsdlimha Qand data
X contact T. performance projections
Teyem team Tiddim services Teyem credibility experiences. X
Charter of the Internal Audit Committee
12
Copyright - Ernst & Young 2012
Q: at least annually.
R: quarterly) every three months (.
P Z: if necessary
Repetition scheduled time RO Z t 1.2 t 3.4
A review of the agreement concluded with the external auditor X
P hope to discuss the risks of the relevant business coffee as the central X
Discuss the evolution Rat Accounting Standards audit X
Discuss the scope of the audit age interim reviews of Qatha X
Terrer adequacy age R. audit scrutiny Dgera High Table d X
Results of audits quarter Age Ye X
The results of the audit age X
Review Summary fled qat audit unadjusted XX
Mnaakecddddh Alsaassaddddeddat Mahassadddddbeh Al_husassaddddh Kavdddddh Alamaaljaddedddeddat
X alternative accounting of the relative importance that were discussed.
Receive an update to the scope of the audit X
Understand the focus on the areas of audit X
Study Plan Ltd. saw audit partner X
M Mspah adequate services to non-audit scrutiny X
Astaallih discuss the external auditor X
C d discuss the internal control systems X
Mnaakecdddh any T. Sddddiat Hamdddh Djaddedddra Thsdddinat Alddddy Onizddddh
Interior tuning
X
Mnaakecdddddddh Kevidddddddh Taadddddddd Altdddddddzam Adeddar Altnivedddddddh Balseassaddddddeddat Adjaddedraat any Dddg authorities for a Tdddkhalt Taataddrd threatened to squander's
Financial Tyarir with less c d
X
Charter of the Internal Audit Committee
13
Copyright - Ernst & Young 2012
Q: at least annually.
R: quarterly) every three months (.
P Z: if necessary
Repetition scheduled time RO Z t 1.2 t 3.4
Mnaakecdh any Zd Dahir Ahtidal a Tsderfat Guider Gan Nadh my Tdather
A managed operations may lead to incorrect financial statements
X
Areas requiring attention Kha X
The results of the work of a private Kha X procedures
R. administrative or other X
Internal Auditor
Executive session with the Executive Chairperson of the internal audit X
T. projections operational performance X
Review pain Ward news X data
A review of the Internal Audit Charter X
The scope of work of internal audit for the year Iliadmh X Plan
COST m Budget Internal Audit) Almydr / actual X
Coordination with the external auditor Amestil X
Fraud, misstatement of behavior is not the intention of Elian X
Altaad review compliance policy sales as business ethics X
Review Altaad commitment Bal data Aasudttnaiah Msaddara Aoldar
Executive
X
C d discuss the internal control activities X
Mnaakecddh any T. Sddiat Hamddh Djaddedra Thsddinat Alddy Alddd controls
Interior consider the Tja b Adeddar executive with
X
Summary Audit Plan update Age Yeh results. X
Assaddddtbdal a Alddddria Atiddddve Mrajaddddh Taiddddan a Adddeddad Taiddddan
Internal Audit
Charter of the Internal Audit Committee
14
Copyright - Ernst & Young 2012
Q: at least annually.
R: quarterly) every three months (.
P Z: if necessary
Repetition scheduled time RO Z t 1.2 t 3.4
Other members of management
Or R. susp Matt systems) director Jia's not susp died X
Other X
The Audit Committee
Tyarir preparation for the Board of Adeddar X
Mestil X external auditor appointed
Revision of the Charter of the Audit Committee X
Review Alterer the age of the Audit Committee Alkha X
Teyem the effective functioning of the executive Adeddar X
Teyem the effectiveness of the Audit Committee) self Teyem performance of its members X
Teyem Astaallih members X
Mnaakecddh Suddnh Almaladdh Iliadmddh Tokiddd Walt Qadeddat Almhddturkh Mdda
Adeddar executive Almedkaan
X
Teyem performance Almedkaan "a valuable institution outside the" X
Adequate pain on the previous X Meeting Minutes
Board to raise terrer Adeddar h for some observations. X
Executive session for members of the Commission X
T. J. seen the evolution of new members continuously X Make a plan of replacing the functional visions Committee X
Contracting with advisers X
Review Alhdka Z's father Ward Almtalidh Palmsdail Mahasdbeh Msdail
Audit
X
Assadtalm Thddathat Aden Altydarir father Ward cities Sudltat Alchdrieih over Tja b Adeddar Executive
X
Aalstvsdar cities Adeddar Altnivedh cities Mhaddama Alhdrickh end to any
With a relative importance of the security laws violations me a Edjdall Pal Ojdb
Credit.
X
Review policies Walt Zi X
Other matters
http://www.cbi.iq/documents/press%20for-%2013-1-2016.pdf
