by the Chief Internal Auditor (CIA), Lizah Abd Wahab since 1 April 2021. With more than 20 years of experience in internal auditing, she brings a wealth of expertise to steer the team with proficiency and direction. She holds a Bachelor of Accounting and Finance degree from Manchester Metropolitan University, United Kingdom and a Master of Business Administration from Universiti Tenaga Nasional and Graduate Certificate in Management from the University of Melbourne. Additionally, she is a Certified Internal Auditor and obtained a Certification of Risk Management Assurance from Institute of Internal Auditors (IIA). APPROACHES AND FRAMEWORK GIA strives to protect and enhance organisational value by providing risk-based and objective assurance, advice and insight through innovative solutions. The Internal Audit Charter, approved by the BAC, delineates GIA’s responsibilities, authority, andscope of internal audit activities. The Charter is reviewed annually to ensure continued relevance to its intended purpose. The processes and activities of GIA are governed by the standards and principles outlined in the International Professional Practices Framework (IPPF) issued by IIA, which comprises Core Principles for the Professional Practice of Internal Auditing, Code of Ethics, International Standards for the Professional Practice of Internal Auditing, and Definition of Internal Auditing. GIA undergoes an external evaluation of its effectiveness and quality at least once every three (3) years, and the result of the review is subsequently reported to the BAC. GIA is guided by the Internal Control Framework of Committee of Sponsoring Organizations of the Treadway Commission (COSO) and Control Objectives for Information and Related Technology (COBIT) in assessing and reporting the adequacy and effectiveness of the design and implementation of the organisation’s overall system of internal control, risk management and governance. SCOPE AND COVERAGE GIA persistently develops the annual audit plan through a risk-based approach,