GC_ONE REPORT 2021_ENG

BUSINESS OPERATION AND PERFORMANCE CORPORATE GOVERNANCE FINANCIAL REPORTS AND FINANCIAL STATEMENTS APPENDIX Additionally, the Audit Committee held an exclusive meeting with the auditor without the presence of the Management, to independently discuss the obtaining of information, the audit of material information in the preparation of the financial statements, Key Audit Matters from the audit of the financial statements, and independence in performance of duties. The auditor received full cooperation from the management in the review of the financial reports and did not have any material observations nor discover suspicious circumstances. 2. Review of risk management The Audit Committee acknowledged the organization’s risk management report as presented to the Board of Directors meeting, and from the review of Risk Management together with the audit reports of the Internal Audit Function, to ensure that the company efficiently manages key risk factors that may affect the Company’s operations, has a designated responsible party, and has adequate measures to support and cover all short and long term risk factors. 3. Review of internal control The Audit Committee performed an internal control review based on the internal audit report and the report on the implementation of the recommendations from the Audit Committee conducted by the management, and also reviewed the internal control in accounting and finance based on the audit and review from the auditor. There were no significant issues nor deficiencies that may affect the financial statements. The Audit Committee also reviewed the adequacy and appropriateness of the internal control system utilizing the Securities and Exchange Commission (SEC) assessment form as completed by the Management. There were no significant issues or deficiencies that may affect the Company’s main objectives. It is thus reasonable to believe that the Company has an adequate and appropriate internal control system for business operations that is able to support the operations of the company and achieve the specified objectives and goals. 4. Review of good corporate governance The review of corporate governance was performed through scrutiny of reports summarizing the complaints from stakeholders of GC and subsidiaries, and reports on the implementation of anti-corruption measures. Emphasis was also placed on compliance with the Stock Exchange of Thailand’s requirements for the disclosure of sufficient information that will ensure that business operations are carried out in accordance with the corporate governance principles to sustainably create value for the business. Additionally, the Audit Committee has also promoted and encouraged group companies to join Thailand’s Private Sector Collective Action Coalition Against Corruption (CAC) project and also supported the company in implementing additional novel anti-corruption measures on top of activities stated in the updated version 4.0 of the Self Assessment Form, to instill confidence in the stakeholders. 5. Supervision of internal audit The Audit Committee has overseen that the internal audit activities are independent and efficient, and that there a quality assessment of the internal audit according to International Standards for the Professional Practice of Internal Auditing. Furthermore, they also reviewed and approved the Internal Audit Function Charter, the strategies and goals of the Internal Audit Function, the Annual Audit Plan, the assessment for sufficiency and adequacy of human resources and budget, as well as acknowledging the internal audit reports, providing recommendations and following up key audit matters. 6. Review of compliance with applicable laws The Audit Committee has reviewed the Company’s business operations on compliance with the regulations on securities and exchange requirements of the Stock Exchange of Thailand, laws and regulations in industrial works, environment, and other laws related to the Company’s business operations, through the internal audit reports of the Internal Audit function. They also mandated the follow up of new laws that will become effective in the future that may affect the Company in domestic operations and overseas investment locations. 189

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