Abstract
The presence of a separate risk management committee (SRMC) in non-financial organizations is viewed as crucial. It is an important part of the risk management process as well as a vehicle for corporate governance. The relationship between RMC attributes and amended audit opinion is described in this research using a conceptual framework. It emphasizes the importance of separating roles and obligations between an audit committee (AC) and an RMC. Furthermore, there must be no relationships between RMC and auditors for all risk management (RM) functions to be evaluated fairly. Following the Malaysian Corporate Governance Code of 2017, the board should establish an RMC with a majority of independent members to supervise the company's RM structure and policies, as well as their execution.
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