Cybersecurity

Introduction: We understand that your IT system possess highly sensitive information based on the survey that we have
gathered, however, there were some issues that we would wish to further understand by helping us answer the following queries
below:

1. Do you have certain procedures to detect and prevent unauthorized /unwanted users that had been subject to a
cybersecurity incident that could impact the integrity of financial information used in the financial reporting process?

2. Do you have risk assessment process to evaluate the cybersecurity risks across the entity which might have significant
risks to financial reporting and how do you manage those risks?

3. How do you identify, assesses, and responds to risks related to attacks perpetrated through business e-mail comprise
(BEC) scams or spoofing or phishing routines?

4. What is your assessment on the internal accounting controls in light of risks arising from cyber-related frauds (e.g. BEC
scams, spoofing, phishing etc.?

5. What are security measures for employees that have a hybrid set-up (work from home and traditional set-up)?