H. RISK MANAGEMENT AND INTERNAL CONTROL

An issuer who reports in the Corporate Governance Report that it has conducted a review of the effectiveness of its risk management and internal control systems under code provision D.2.1 must disclose the following:
 
(a)    whether the issuer has an internal audit function;
 
(b) how often the risk management and internal control systems are reviewed and the period covered; and
 
(c) whether the issuer considers its risk management and internal control systems effective and adequate.