Company: ARBB
Filing Date: 2025-10-31
Form Type: 20-F
Source: 0001213900-25-104705
Chunk: 100

Company: ARB IOT Group Ltd
Filing Date: 2025-10-31
Form: 20-F
Item: Item 15
Chunk 100
---
ITEM 15. CONTROLS AND PROCEDURES

Disclosure Controls and Procedures

Disclosure controls and
procedures are designed to ensure that information required to be disclosed by us in reports filed or submitted under the Exchange Act
is recorded, processed, summarized and reported within the time periods specified in the SEC’s rules and forms. Disclosure controls
include, without limitation, controls and procedures designed to ensure that information required to be disclosed under the Exchange Act
is accumulated and communicated to management, including principal executive and financial officers, as appropriate, to allow timely decisions
regarding required disclosure. There are inherent limitations to the effectiveness of any system of disclosure controls and procedures,
including the possibility of human error and the circumvention or overriding of the controls and procedures. Accordingly, even effective
disclosure controls and procedures can only provide reasonable assurance of achieving their control objectives.

Our management carried out an evaluation, under
the supervision of our chief executive officer and chief financial officer, of the effectiveness of our disclosure controls and procedures
as such term is defined under Rule 13a-15(e) promulgated under the Exchange Act as of June 30, 2025. Based on that evaluation, our
management, including our chief executive officer and chief financial officer concluded that our disclosure controls and procedures were
effective as of the end of the period covered by this Annual Report.

Management’s Annual Report on Internal
Control over Financial Reporting

Management is responsible
for establishing and maintaining adequate internal control over financial reporting as such term is defined in Rule 13a-15(f) of
the Exchange Act. Our internal control system is designed to provide reasonable assurance regarding the preparation and fair presentation
of financial statements for external purposes in accordance with IFRS as issued by the International Accounting Standards Board. All internal
control systems, no matter how well designed, have inherent limitations and can provide only reasonable assurance that the objectives
of the internal control system are met.

Management assessed the effectiveness of our internal control over
financial reporting as of June 30, 2025. In making this assessment, management used the framework set forth in the report entitled Internal
Control - Integrated Framework (2013) issued by the Committee of Sponsoring Organizations of the Treadway Commission, or COSO. The
COSO framework summarizes each of the components of a company’s internal control system, including (i) the control environment,
(ii) risk assessment, (iii) control activities, (iv) information and communication, and (v) monitoring.

Based on