Interfront Annual Report 2022

PART E: FINANCIAL INFORMATION 79 Introduction and scope 17. In accordance with the PAA and the general notice issued in terms thereof, I have a responsibility to report material findings on the public entity’s compliance with specific matters in key legislation. I performed procedures to identify findings but not to gather evidence to express assurance. 18. I did not identify any material findings on compliance with the specific matters in key legislation set out in the general notice issued in terms of the PAA. 19. The accounting authority is responsible for the other information. The other information comprises the information included in the annual report, which includes the directors’ report, the audit committee’s report and the company secretary’s certificate, as required by the Companies Act. The other information does not include the financial statements, the auditor’s report and those selected objectives presented in the annual performance report that have been specifically reported in this auditor’s report. 20. My opinion on the financial statements and findings on the reported performance information and compliance with legislation do not cover the other information and I do not express an audit opinion or any form of assurance conclusion on it. 21. In connection with my audit, my responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements and the selected objectives presented in the annual performance report, or my knowledge obtained in the audit, or otherwise appears to be materially misstated. 22. I have nothing to report in this regard. 23. I considered internal control relevant to my audit of the financial statements, reported performance information and compliance with applicable legislation; however, my objective was not to express any form of assurance on it. 24. I did not identify any significant deficiencies in internal control. Pretoria 31 July 2022 4. REPORT OF THE AUDITOR-GENERAL TO PARLIAMENT ON INTERNATIONAL FRONTIER TECHNOLOGIES SOC LTD REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION OTHER INFORMATION INTERNAL CONTROL DEFICIENCIES