SAL maintains a structured internal control framework designed to provide reasonable assurance that risks are appropriately identified, assessed, and managed across the organization. The framework supports the achievement of the Company’s long-term strategic objectives by safeguarding assets, ensuring the reliability of financial reporting, promoting regulatory compliance, and enhancing operational effectiveness.
During the year ended 31 December 2025, the Internal Audit Department conducted comprehensive reviews to evaluate the adequacy and effectiveness of internal controls in managing key business risks, protecting Company assets, and supporting operational efficiency. In parallel, the External Auditor assessed relevant internal controls over financial reporting as part of the annual statutory audit.
Based on the results of these reviews, no material weaknesses or significant deficiencies were identified that would adversely affect the Company’s governance framework, financial integrity, or its ability to achieve its operational and strategic objectives.