بعد أن اطلع أعضاء لجنة المراجعة على

بعد أن اطلع أعضاء لجنة المراجعة على قرار مجلس الإدارة رقم 60/2016 والذي ينص على انه "قرر مجلس الإدارة بالإجماع إحالة تقرير رئيس لجنة المراجعة بشأن عمل إدارة المراجعة الداخلية في الشركة إلى لجنة المراجعة التي سيتم تعيينها من قبل مجلس الإدارة الجديد الذي سيبدأ دورته الجديدة اعتباراً من بعد غداً الخميس 29/06/1437هـ الموافق 07/04/2016م، ولتقوم اللجنة في أول اجتماع لها بإبداء مرئياتها حيال ما ورد فيه من نقاط والعمل على تلافيها مستقبلاً، ومن ثم الرفع لمجلس الإدارة بتوصياتها حيال ما تراه مناسباً"، أفاد الأستاذ/ عمر الهوشان بأن رفع رد اللجنة للمجلس على هذا التقرير لن يكون بشكل فوري بل يجب اتخاذ الإجراءات المناسبة لمتابعة إدارة المراجعة الداخلية والتأكد من اتخاذها للإجراءات التصحيحية للأمور المذكورة في التقرير والتي تناولت على بعض النقاط الرئيسية كالتأخر في أوقات تسليم التقارير ومدى كفاءة التدقيق وعدم وجود آلية معينة لعمليات التدقيق بالإضافة إلى بعض الأمور التي تخص شخصية وانضباط مدير إدارة التدقيق الداخلي. تعقيباً على ذلك، أفاد الأستاذ/ خالد السبيل بأن أكثر ما تم ذكره في التقرير اختص بالنواحي الإدارية وعن كيفية الإدارة وعدم وجود آلية واضحة لرفع التقارير وعدم التزام الإدارة بالخطة السنوية التي تم الموافقة عليها بالإضافة إلى عدم حضور عدد من اجتماعات اللجنة. أفاد الأستاذ الهوشان بأن هذه الملاحظات نشأت من خلال عدد الاجتماعات التي تم عقدها والتي كانت حوالي أربعين اجتماع، وعليه فإنه يجب مناقشة الملاحظات مع إدارة المراجعة الداخلية لمعرفة أسبابها. اقترح الأستاذ/ عبدالعزيز البابطين بأنه من الممكن عمل تقييم خلال الاجتماعات القادمة يوضح مدى تطور الإدارة والتزامها بالخطة السنوية والإجراءات التصحيحية المتخذة من قبل الإدارة وتأجيل اتخذ قرار اللجنة لنهاية الربع الرابع من العام 2016م حتى يتسنى لنا دراسة الوضع واتخاذ قرار عادل بهذا الشأن.

Results (English) 1:

After briefing Members of the Review Committee on Governing Council resolution 60/2016, which provides that "the Governing Council unanimously decided to transmit the report of the Chairman of the Review Committee on the work of the internal audit department in the company to the Review Committee that will be set by the new Board, which will begin the new session starting Thursday after 29/06/1437 e h 07/04/2016 m, and to the Commission at its first meeting to demonstrate instruct about the score and work to avoid in the future, and then Uploaded to the Board its recommendations about what they see fit, "said Professor Omar hoshan that raise the Committee's response to the report will not be instantaneous but must take appropriate action to follow up the internal audit department and ensure corrective actions are taken to things mentioned in the report that addressed some key points such as the delay in delivery times reports and efficiency audit and the lack of a specific mechanism to work.Audit observations plus some matters pertaining to discipline and personal internal audit manager. In response, Mr Khalid way more than what has been mentioned in the report singled out administrative aspects and how the Administration and the lack of a clear mechanism for reporting and lack of management commitment to the approved annual plan plus not to attend a number of meetings of the Committee. According to Professor hoshan that these notes arose through a number of meetings that have been held and which was about forty, and therefore we should discuss observations with the internal audit department to find out the causes. I suggest Mr Abdulaziz Al-Babtain may assess during upcoming meetings demonstrates the sophistication and commitment of the management plan and corrective actions taken by the Administration and Committee decision was postponed to the end of the fourth quarter of the year 2016 m so that we can study the situation and make a fair decision in this regard.

Results (English) 2:

Having briefed the members of the Audit Committee to the Board of Directors Resolution No. 60/2016, which states that "the Board of Directors unanimously decided to refer the report of the Chairperson of the Audit Committee on the work of the internal audit department in the company to the audit committee that will be appointed by the new board, which will begin its new session starting after tomorrow, Thursday, 29/6/1437 H corresponding to 04/07/2016 AD, the Commission and is in its first meeting by making its views about what is listed as points and work to avoid them in the future, and then uploaded to the board of Directors recommendations about what it sees fit, "professor said / Omar Hoshan that the lifting of the Committee's response to the Council on this report will not be immediate, but must take appropriate action to follow up on the internal audit department and make sure to take corrective action for the things mentioned in the report, which dealt with some of the key points Kaltokhr in times of delivery of reports and extent of audit efficiency and lack of a mechanism certain audits in addition to some of the things that pertain to personal discipline and the Director of internal audit Department. Commenting on this, Professor / Khaled way reported that most of what has been mentioned in the report singled out the administrative aspects and how management and the absence of a clear mechanism for reporting and lack of management commitment annual plan which has been approved in addition to the failure to attend a number of meetings of the Committee. Professor Hoshan reported that these notes originated by the number of meetings that have been held, which was about forty meeting, and therefore it must discuss the observations with the internal audit department to know the causes. Mr. / Abdul Aziz Al-Babtain suggested that it is possible to make an assessment during the upcoming meetings illustrates the evolution of the administration and its commitment to the annual plan and the corrective actions taken by management and the postponement has taken the Commission's decision to end the fourth quarter of 2016 so that we can study the situation and take a fair in this regard the decision.

Results (English) 3:

Having taken note of the members of the review committee to Governing Council decision 60 / 2016, which stipulates that "the Governing Council unanimously decided to transmit the report of the chairman of the Audit Committee on the work of the internal audit department in the company to the audit committee will be appointed by the board, which will start its new beginning after tomorrow. Today 29 06 / 1437 / ah 07 / 04 / 2016 m, to formulate the first formulation of views on its points and avoided In the future, and then uploaded to the Governing Council with recommendations about appropriate, "said Mr. / Omar al hoshan to raise the response of the Council on this report. Not immediately, but must take appropriate action to follow up internal audit department, and take remedial actions matters mentioned in the report, which dealt with some key points such as a delay in the time of delivery, reporting and auditing efficiency and the mechanism of destruction in the area. Jay, as well as certain matters pertaining to personal discipline, director of internal auditing. Commenting on this, according to Professor / Khaled way that what is mentioned in the report singled out management, and how to governance and the lack of a clear mechanism for reporting the failure of the Department annual plan which has been approved in addition to attend a number of meetings of the Committee. The new professor said that these observations have arisen through the number of meetings held and approximately forty a, therefore it must discuss the observations with the audit department. To find out the causes. Mr. / Abdul Aziz al babtain evaluation as possible during the next shows the development of the annual plan management, commitment to affirmative action taken by the administration, and adopt decision of the committee to the end of the fourth quarter of 2016 to just allow us to study the situation and make a decision thereon.