ix Abbreviations AC Audit Committee ACRA Accounting and Corporate Regulatory Authority AGM Annual General Meeting ARC Audit and Risk Committee BCM Business Continuity Management BRC Board Risk Committee CA Companies Act (Cap. 50) CAE Chief Audit Executive CAR Capital Adequacy Ratio CCO Chief Compliance Officer CEO Chief Executive Officer CFO Chief Financial Officer CG Corporate Governance CHRO Chief Human Resources Officer CM Crisis Management COO Chief Operating Officer COSO Committee of Sponsoring Organizations of the Treadway Commission CR SGX Catalist Rules CRO Chief Risk Officer CSA Control Self-Assessment CTO Chief Technology Officer EA External Auditor ED Executive Director ERM Enterprise Risk Management ESG Environmental, Social and Governance FAQ Frequently Asked Questions FIRC Finance and Investment Risk Committee GRC Governance, Risk Management and Compliance GRI Global Reporting Initiative HSE Health, Safety and Environment IA Internal Auditor