King IV's philosophy of integrated thinking and governance promotes the integration of governance functional area and reports back into the rest of the integrated reporting elements. Oversight of these functional areas is maintained by the Board and its subcommittees as follows:
| King IV functional area | Committee oversight | Report back |
| Risk | Audit, Risk and Compliance | Governance of risk |
| Material risks | ||
| Technology and information | Audit, Risk and Compliance | Leveraging technology |
| Our products, services and solutions | ||
| Material risks | ||
| Regulatory compliance | Audit, Risk and Compliance | Compliance report |
| Social, Ethics and Transformation | Social, Ethics and Transformation Committee's report | |
| Corporate social responsibility and community development | ||
| Human capital | ||
| Assurance | Audit, Risk and Compliance | Approach and reporting frameworks |
| Combined assurance | ||
| Governance of risk | ||
| Audit, Risk and Compliance Committee's report | ||
| Stakeholder relationships | Social, Ethics and Transformation | Stakeholder relations |
| Effective and ethical leadership | ||
| Social, Ethics and Transformation Committee's report | ||
| Corporate social responsibility and community development | ||
| Remuneration | Remuneration and Nomination | Remuneration report |
