SALGA annual report 2016/17 SALGA ANNUAL REPORT 201617 PRINTED FINAL | Page 162

Report of the Audit and Risk Committee All significant risks are escalated to the Risk Management Committee and it is responsible in ensuring that the management strategies applied to various risks are commensurate with the approved organisational approach. Operational risks are constantly monitored based on their frequency and occurrence to ensure that controls are adapted for the exposure of each risk. The Internal Audit Function follows a risk- based approach. It has developed an appropriate internal audit coverage plan to provide assurance on the effectiveness of risk mitigating measures. 8. Evaluation of financial statements The audit committee has: • • Evaluated the financial statements of SALGA for the period ended 31 March 2017; and Reviewed the Auditor-General’s report to management and management response thereto. The Audit and Risk Committee concurs and accepts the Auditor-General’s conclusion on the annual financial statements. It is of the opinion that the audited financial statements be accepted and read in conjunction with the report of the Auditor-General. Andrew Mashifane Chairperson of the Audit and Risk Committee Pretoria 31 July 2017 162