SECTION 3: RISK MANAGEMENT AND INTERNAL CONTROLS

SECTION 3 Risk Management and Internal Controls Contents 3.1 Introduction 67 3.2 Control Deficiencies and Board Comment 69 3.3 Fraud Risk Management 72 3.4 Whistleblowing 75 3.5 Data Analytics 79 3.6 Anti-Money Laundering and Countering the 80 Financing of Terrorism 3.7 Interested Person and Related Party Transactions 83 Appendices 3A Frequently Asked Questions 93 3B Case Studies • 3B-1 Dealing with Control Deficiencies 98 • 3B-2 Handling a Potential Fraud Situation 101 • 3B-3 Handling an Anonymous Complaint Regarding 104 an IPT Transaction • 3B-4 Handling Whistleblowing Reports 106 • 3B-5 Identifying Interested Persons 109 • 3B-6 Determining the Value of IPTs 111 • 3B-7 Aggregating Transactions with 113 an Interested Person • 3B-8 Determining the Existence of Normal 116 Commercial Terms • 3B-9 Identifying Potential IPTs and RPTs 119 3