TRE Corporate GovernanceThey go in it pretty deep in the AIF...here's just a quick snip that I found interesting
3. Risk Management
The Vice-President of Finance (Corporate) will report directly to the CEO (with a dotted reporting line to the CFO and the Committee). The Committee will oversee the guidelines and policies to govern the process by which the Corporation undertakes risk assessment and management, and will:
(a) establish procedures for the receipt, retention and treatment of complaints received by the Corporation regarding accounting, auditing matters or internal accounting controls, including the confidential and anonymous submission of complaints by employees including reviewing on an annual basis, the Corporation‘s Whistleblower Policy;
(b) review with management and bring to the attention of the Auditor any correspondence with regulators or government agencies, employee complaints or published reports that raise material issues regarding the Corporation‘s financial statements or accounting policies;
(c) review with management, any litigation, claim or other contingency, including tax assessments, that could have a material effect upon the financial position of operating results, and the manner in which these matters have been disclosed in the financial statements;
(d) identify, assess and monitor the risks inherent in the business of the Corporation and establish and monitor compliance with policies and procedures necessary to address, as much as is reasonably possible, those identified risks;
(e) in conjunction with management, review on an annual basis all aspects of the Corporation‘s risk management program, including insurance coverage, foreign exchange exposures, and investments (including its use of financial risk management instruments), disaster recovery and business continuity plans;
(f) review with management the presentation and impact of significant risks and uncertainties associated with the business of the Corporation; and
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(g) oversee the investigation of alleged fraud, illegal acts and conflicts of interest.