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Assurance standard used and level of assurance (cont’d.)
We have also considered the Global Reporting Initiative G3.1 (‘GRI G3.1’) reporting guidelines in conducting our limited assurance
procedures.
A limited assurance engagement consists of making enquiries and applying analytical and other limited assurance procedures. Our
procedures were designed to provide a limited level of assurance and as such do not provide all the evidence that would be required
to provide a reasonable level of assurance.
The procedures performed depend on the assurance practitioner’s judgement including the risk of material misstatement of the
specific activity data, whether due to fraud or error. While we considered the effectiveness of Management’s internal controls
when determining the nature and extent of our procedures, our review was not designed to provide assurance on internal controls.
We believe that the evidence we have obtained is sufficient and appropriate to provide a basis for our conclusion.
Subject matter
The Subject Matter for our limited assurance engagement is:
Statements and claims related to the following indicators for 2013 in relevance to DiGi Telecommunications Sdn Bhd’s focus areas
presented in the Report:
• Empowerment through Connectivity: Number of students and teachers attending the DiGi Cybersafe Program;
• Ethical and Responsible business: Number of employees signing off “Code of Conduct” policy in HRMS;
• Best on people: Lost time due to injury and career development oriented training undergone by employees; and
• Climate Change & Environment: Direct and indirect energy consumption, direct and indirect greenhouse gas emission,
other indirect greenhouse gas emission (limited to business travel and mileage claims).
What we did to form our conclusions
The procedures performed aim to verify the plausibility of information. We designed our procedures in order to state whether
anything has come to our attention to suggest that the Subject Matter detailed above has not been reported in accordance with the
reporting criteria cited earlier. In order to form our conclusions we undertook the steps below:
1. Interviewed DiGi Telecommunications Sdn Bhd’s executives
including the Head of Communications and Corporate
Responsibility who also holds responsibility for the sustainability reporting process, to understand the current status of
their sustainable development agenda and activities;
2. Undertook visits to
DiGi Telecommunications Sdn Bhd’s offices;
3. Reviewed DiGi Telecommunications Sdn Bhd’s’
processes for data collection, aggregation, analysis and quality control;
4. Reviewed selected relevant internal documents
pertaining to the select indicators to assess the accuracy of reporting;
5. Reviewed draft of the Report
for statements or assertions for consistency with the findings from our work;
6. Traced select relevant sources of information
in line with the Telenor Group non-financial reporting guidelines, reviewed
conversion factors in relation to their sources, relevance and accuracy; and
7. Obtained and reviewed
evidence to support key assumptions and reasonableness in calculations and other data.
LIMITED ASSURANCE STATEMENT
DiGi.COM BERHAD (425190-X)
ANNUAL REPORT 2013
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