were reported for FY2022. x. BAC convened three (3) private meetings with Chief Internal Auditor, in the absence of Management and Executive Directors, to address issues and concerns arising from audit engagements. xi. Acknowledged GIA’s annual review of the Internal Audit Charter, conducted to evaluate whether the purpose, authority, and responsibilities of the internal audit function continue to enable it to accomplish its objectives. xii. Approved the acquisition of new audit management system software to enhance effectiveness and efficiency of internal audit activities. 2. EXTERNAL AUDIT i. Reviewed and endorsed the revised TNB Implementation Guideline on Provision of Services by External Auditors before recommending to Board for approval. The guideline primarily addresses matters related to audit services offered by External Auditor, categorisation of non-audit services and its threshold, prohibitednon-audit services, and other matters. MAIN ACTIVITIES OF BAC IN FY2023 In FY2023, BAC executed the following activities to proficiently fulfil its duties and responsibilities as set forth in the BAC T oR: 1. INTERNAL AUDIT i. Deliberated the adequacy and effectiveness of governance, risk management, and internal control system based on the findings and outcome of audits conducted and reported by Group Internal Audit Department (GIA) during the year. The audit findings were presented and deliberated in BAC meetings and where relevant, BAC requested Management to rectify the weaknesses based on recommendations provided by GIA. GIA’s areas of coverage for FY2023 are summarised in the Statement of Internal Audit Function. ii. Deliberated the outcome of review performed bi-annually by GIA on TNB’s Integrity and Governance Unit (IGU) Report prior to submission to Malaysian Anti-Corruption Commission. iii. Approved the appointment of independent advisor for review of TNB’s Whistle Blowing Management System. iv. Reviewed TNB’s quarterly State of Internal Controls (SOIC) on the adequacy, effectiveness, and reliability of