QatarEnergy ensures that all of its representatives in the group companies had the appropriate training and awareness programs so that group companies' boards of directors can achieve the highest levels of performance and adopt the best governance practices. QatarEnergy makes timely disclosure of its decisions on Board formation or any change thereto [...] IQ Board audit committee oversees the risk management and internal control systems of IQ on a periodic basis to review and discuss key risks, internal audit plans and internal control observations with the internal auditors. The Internal Auditor periodically makes and submits reports in this regard to the Board Audit Committee (BAC). The appointed internal auditors also carryout shareholder's audit on IQ group companies to provide comfort on groups risk and control processes to the IQ BAC. BAC in turn reports to the Board on significant internal control matters and actions taken.