Company: ARBB
Filing Date: 2025-10-31
Form Type: 20-F
Source: 0001213900-25-104705
Chunk: 112

Company: ARB IOT Group Ltd
Filing Date: 2025-10-31
Form: 20-F
Item: Item 16K
Chunk 112
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 escalation
to other senior management. Our Chief Executive Officer will inform our board of directors of cybersecurity incidents, as appropriate,
considering a variety of factors, including financial, operational, legal or reputational impact.

Our program’s maturity and operational readiness
are regularly evaluated by independent experts using cybersecurity framework and penetration tests that are consistent with the national
cybersecurity standards. Our program, and the results of these independent evaluations and testing, are regularly reviewed by our senior
management and members of our board of directors.

We have not identified risks from known cybersecurity
threats, including as a result of any prior cybersecurity incidents, that have materially affected or are reasonably likely tomateriallyaffect us, including our operations, business strategy, results of operations, or financial condition.

Risk Governance

We are committed to appropriate cybersecurity
governance and oversight.

Our board of directors has oversight of our strategic
and business risk management, including cybersecurity risk management. Our board of directors is responsible for ensuring that management
has processes in place designed to identify and evaluate cybersecurity risks to which we are exposed and to implement processes and programs
to manage cybersecurity risks and mitigate cybersecurity incidents. Management is responsible for identifying, assessing, and managing
material cybersecurity risks on an ongoing basis, establishing processes to ensure that such potential cybersecurity risk exposures are
monitored, putting in place appropriate mitigation measures, maintaining cybersecurity policies and procedures, and providing regular
reports to our board of directors.

For additional information on our cybersecurity
risks, please see Item 3 “ Key information - D. Risk Factors.”

PART III