Assurance matrix | Barloworld Limited - Intgrated report 2018

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REPORT SELECTOR:

Assurance matrix

Reporting aspect assured			Independent assurance providers			Scope of review			Framework/ standard			Output			Frequency
Annual financial statements			External audit			Annual financial statements audit			IFRS			External audit opinion			Annual
									Companies Act
									International Standards on Auditing (ISA)
Interim financial results			External audit			Review of interim financial results			International Standard on Assurance Engagements (ISAE 2410)			Assurance statement			Annual
									Companies Act
									International Standards on Auditing (ISA)
Internal controls, governance and risk management process			Group internal audit			Review of risk management, governance, operational and non-financial reporting processes			Institute of Internal Auditors (IIA) International Standards for the Professional Practice of Internal Auditing			Internal audit opinion on the adequacy and effectiveness of controls, governance and risk management processes			Annual
Internal controls, governance and risk management process			External audit						Barloworld group internal audit methodology						Annual
Internal financial controls			Group internal audit			Assurance on the adequacy and effectiveness of financial controls			Institute of Internal Auditors (IIA) International Standards for the Professional Practice of Internal Auditing			Internal audit opinion on financial controls			Annual
			Group internal audit						Barloworld group internal audit methodology			Internal audit opinion on financial controls
			External audit						Barloworld internal financial control framework			External audit reports
Key sustainability indicators			External audit			Assurance on selected key non-financial performance indicators			International Standard on Assurance Engagements (ISAE 3000) (Revised)			Assurance report			Annual
Black economic empowerment rating			Empowerdex			Verification of empowerment status			Department of Trade and Industry (dti) Broad-Based Black Economic Empowerment (B-BBEE) scorecard			Empowerment rating certificate			Annual

GRI