Board Risk Committee Guide

192 | Board Risk Committee Guide Appendices 5A Frequently Asked Questions 215 5B Case Studies • 5B-1 Assurance over Subsidiary Operations 218 • 5B-2 Third Line of Defence: 222 Independent Assurance from Internal Audit • 5B-3 Preparing a Meaningful Sustainability Report 225 • 5B-4 Sustainability Data Integrity Issues 228 5C Key Attributes of Sound Risk Management 231 and Internal Control Systems 5D Sample Questions for the Review of 232 Risk Management and Internal Control Systems 5E Assurance Frameworks 235 5F Sample Risk Management and 238 Internal Control Systems Certification 5G Sample Combined Assurance Model 240 5H Sample Combined Assurance Report 242 5I Summary of SGX Practice Note 12.2 (Mainboard 243 Rules) and Practice Note 12B (Catalist Rules) 5J SGX Sustainability Reporting Guide 247