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[null,"Related parties"]
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[null,"The questions below are designed for your auditor to get a better understanding of your system over related parties which will assist in the risk identification process and ensure that the procedures performed are relevant to your organisation.\n\nCompleting the questionnaire can also give you a better understanding of areas where your current system may be lacking or where it can be improved."]
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[null,1,"Are you aware of any legislation that your organisation is required to comply with that prohibits you from entering into transactions with related parties?"]
[null,null,null,"No"]
[null,null,null,"Yes"]
[null,null,"If yes, describe:"]
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[null,2,"How do you identify who has control or can exert significant influence over your organisation?  "]
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[null,3,"List the positions deemed to have control or who can exert significant influence over your organisation"]
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[null,null,null,"Board / Council / Governing body"]
[null,null,null,"CEO"]
[null,null,null,"CFO"]
[null,null,null,"Other KMP"]
[null,null,"If KMP, please document"]
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[null,null,null,"Other (describe)"]
[null,null,"If Other, please document"]
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[null,4,"How do you identify where conflict of interest/related parties may exist? (Tick all that apply)"]
[null,null,null,"Annual declaration from TCWG/governing body members"]
[null,null,null,"Register of interests included at the start of each board/council/other TCWG meeting"]
[null,null,null,"Register of interests included at the start of each senior management meeting"]
[null,null,null,"Annual declarations from senior management"]
[null,null,null,"Annual declarations from other employees"]
[null,null,null,"Declared when someone starts and person's responsibility to keep it up to date"]
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[null,5,"What process do you have in place for identification of conflict of interest/related parties and what controls are in place:"]
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[null,6,"How do you mitigate conflicts of interests that are identified?  "]
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[null,7,"From the declared, how do you determine which of the conflicts of interests identified are related parties?  "]
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[null,8,"How do you ensure that transactions with identified related parties are appropriately approved?  What controls are in place?  "]
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[null,9,"Please provide a list of the related parties you have identified and the nature of the relationships on the tab alongside",null,null,null,null,null,null,null,null,null,null,"List!A1"]
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[null,10,"Do you perform any checks to confirm completeness of the declarations?"]
[null,null,null,"No"]
[null,null,null,"Yes, Search companies register"]
[null,null,null,"Yes, other"]
[null,null,"If other, please describe"]
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[null,11,"How does the disclosure for related parties get prepared?  Do you have any controls in place over this process?  Who is responsible?"]
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[null,12,"How do you identify which transactions are on an arms length basis and differentiate these from those that aren't?  "]

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["Name of related party","Nature of relationship","Value of transactions expected?","Transactions expected to be within the normal course of business? Yes or No","Transactions expected to be arms length? Yes or No"]