Jy! 5 jr| eM Gbusdt Olpolal Internal Audit Basicshase pall 93! 22013 — 1964 © call nSAL Hand apd Las B yee y AIL ahh) pe OS! de yah "AN Ae GRU Oba de pie le] Alea oo ole = iagll Clade teal gobi sh Gaal etal jiual Slerh ee jbl Ayal aagll pled! Ge Gh whe Se OE pad - ada obey = Stead 2 Ws (el Gall ad Ble oe Ultay egusl ach Blt TA® crcl (x AN Sand gaol dns yl LKE 9 CIA® LY O| spay Se ilar cle dy ll UN call ceil dae gd pti Say PRO 2 ad Band) Ryall OILY! dys g 3 cbs tial am SUL gat y og y Al) Lib baal dell GSAS cle OSI fool pl prereey page cde ne y2lall ne (staph) Yat Ay all tally Lele ay Got Obey (©2013 Powers Resources Corporation® 2+ 52d x DiniGods pad fomw — Dg set Set enh Al 8599 abl 8 pols Be! et bolst rela el reall by SSAA gta Gaul 3 y> CU dee de wped ole (SU Le By Dl ode gt CS © 2013 Powers Resources Corporation® bie Sib uedala dbo dle ret sje de dpa gh aap alge le BAU Sled feos plash Gi ZW Gb bdy OW) ar Bat OLaad Se Age JO Why 8g GLH eetall Ga) Ob paar G dels caf oll PRC Sp pe SAN dosha hall cys oo As! By all Ueda ode G Ke te yal Mf ellen Juli y CUS Oyed Q Barbs gh) UmLS Of WU i ee gly pote al ya slbastl ory I shy de U piy Lalaaal eb ye oe Vin Reb ge ae aaceey Jail! ayle CsIS 5A oth ull Oban Halll OLeglall eo Of Bed cle bap SP Sal Gap cole ig hae Obapler le J pads bt Www.powersresources.com ©2013 Poners Resources Corporation®) x ie SiS} ee Aaa *SE HU) BUM Olea Anche ~ dae -1 Sell eae eter SS gL) GAM aaabiy G Jyh -2. ceseeeeneteceene hg AN gle Gi Olas Slual 3 cesoeieessenneeetessnetessenseese 4 path Cllby 31M beta Giall dae! g Jnl 4 LOREM EG IU Cpl py -5 seseeeesiees Oba) abil ~6 PEE esa aca etait eect St Retest et LEO peas ge Cail pte —7 LSE seveeeseceses SL lil gill Obl § Clad) PRC IS oe Eatie chai -8 SAY deal Bull Olas ye taal ole Lat = Oba Se ye ge elif Bae Jeb Ob Goth pall BLS ge aS = Biais © 2013 Powers Resources Corpration® abit 5, abl gx©2013 Powers Resourves Corporation® ye 5 ib aye Gandieisdie -1 EMI Oe ela lg of jl Ube WL eas «tht ule Jul dary Ole! 3 ls} le The Institute of Internal Auditors ~ A™ cxlelall oxi) Gaae ¢ sit Br GEG Oa BAe de a cel Gili of col apo ah der Cf Oba apo! 2008 GY aM Dba Sym Spee Sy 400 oe ST oy gt 0k saad gill C5) Gy Lybae Bil ab LN Gud Ue de Giyldy Yb Cooled HUI! ogi eae slot! J} Obed) Gag, Sil ak gta gd ho iy ta pt ste og US eljod BU oye Cally y cet tA dates US Gol Ole eee (iste 2.5) a85> 150 hg 125 pala Gud obeLl L Get. 2) 4232 120 lj 100 Pell gaudy 2. (det. 2) tags 120 dij 100 etl shady ae Ball pote 3 SHEN et Ba qatiy BS yal! —2 FAS by 20 aot pid OLY pull gb ety Ly Bane dealer pe YAS Le gf Leslee Sle] ast af = GAS ply ley tes ated yo Ge Se Wh dell GOS oF = Bee Hy BY le Span MPU Lele Lada Olle oo 490 ya AT pe of = cot Soll ary pled B tele 180 sf gpd) head pled G dL 120 he Bed bY gh (Ene beaker oy Bile] le Upand ell oe Cal gall Rae a ela ole Lo ot GG per ge Ge Bale Ayo Bile} Jas af Ayathl 35 WY (LS LS oS, Thain © 2013 Powers Resources Comportion® apie Wyit aalyty REI etl! Gull Obeat Ghul -3 BI gle hall GUE Seay Heel ail) IU lth pas Ca SIAL LH Lh gill Oba pane BoM Obras Of Aa La ASD ley Kagll OW yma) Us gd Ulf Leyl abel ol whaely cep Gl Joey Le Ail y Ils cea le BF AY! LUM Gat Grad SEH bel FSD UA Lally ett S PEM! GBs Sobel = SM eet cesses Ralyobsle hh ce pbb / ELL 46 (AS ~ 35) wees (035 = 25) veeseee ~) (438 — 28) ... Edad Sect Olay oipel — leelall gil ely Lise) (get gd Lae — et sgt 2 voce gethall sah bus 3h. on gel goad ely Bb () + Aytb SN al ally Jl Wi bee) Pel Giddy Lott Ball pole — Cit ey 3 CUE0 = 40) oe scsrscsseeees (£650 ~ 40) CA15—5) (BIS 5) ceeeeereee teers dba Rk olaet / us hi dy (620 — 10) Best 5h) .) (625 = 15) vececcesceseeees blally Jee lee | teedasll JOU) (%10-5y coe da 4) (620-10) .... Baka ole | 8,bY1 .@) ($625 ~ 15) oo wee Stee yl acel f olaglell ol (9) (623-13) veesreceees aM 5,1 Gy (%10~ 0)... cose JLLeSU Alla aedh (e) © 2013 Powers Resources Corporation byte @ ht ee Binahe Ob SF Lady Ole ob et nates yl) le cba ouiball aa ole gl alt p sh BSW ge le LB ett Gl ge OEY! pany a ghelall Gas igs G SUL COLLEY gr LEE cys J idl Lele epee IE eS ah Sty La phesi ol SI Ob pe fetes Oya ele PRC 2 ot LOLA ob gen, ghey LS Cab) ceil ee colle Q ol pad a etl 9a ©2043 Powers Resources Corporalion® thie yelloS pakdelh Caley 5h Leth GAM Orel b fred 4 Opes Lam fe Cad ARAL tae cbt By pyle JSey Le bela Ghul) Ula 6 2 CBA Ae cle polis Ope ee Ugh WSey oULaee pis ye Uy pull Sd Pearson VUE plat Dm Lynd basal GUL SIF pyle JSty bela Certification Candidate iatgtil de J pearl cantiill 8} pled cuhetll cqiiall dem Gurl By Bey tes HSV IS pe mall Ale cutis ow «vill Management System (CCMS) ple de EEN! y+ centile La Ke LST Balgtll le Uyadl bee pat daleay olacsdl 1S AY! le plead ails y ASL WLAN Last a Ln pany sla UU Gb ye Gully CI SY) pe dl Lhd LY Ld yas Jobe anes Colgerly = a7SY dal ole eb hes ole pa Sm by SOY al oe UT pal QL = cht Slee Ger Lei g poe GUS OY oLace Obie, ge pps J bo pay Of ads "ote oS le E ALY! CCMS fotget le Spent caasai auto] (ls Gy Ueeall JS Joab Qt AY le opel cabal a Gye le or gl http://www. theiia.org/certification/certified-internal-auditor rad Oleh de ye Mey fore y Clb eh Jy Made Coles CaS Me tay hae 3! yo fermen la Aga Js gil taglel odin cle tb © 2013 Powers Resources Corporation® ab te 8s gx 10 vaisVeer deb SUE joudl yy 5 B29) Es oy = pel de doles hale AT She 0 Som LORS Lah GU de med ely ace ASU ye Se Co) Cth pase ABMs tabs BL AVIS le 40d QU Le eens Vy > Obes dabsl -6 SOLA) Beth UG ib Cet gh LY ope ote Gaye Gh Ld Biull) 8 il BB SUM pb spl Gael file yal sf gle Gf eorl ef placed et = peel Gle Cay Meade Rott el wi aSLet go Bes Ctl Ob de Gt pig = Baal BLE STA oe Gf g OE et op Kay of Jo LS ode byt de ail LI -Pearson VUE «si Lot antl Cyl ily le opr ll yal wylby pall QB OL gle Ott lly - Cosa) 4 WS asd By ye labels abil Lay ec! le G2) Gilley = BE GS AM fone le ob OF ale y coat AI poke aclad OLacAY! Held Bole Gi) padi leat 13] shgdl Ba yl dey Olen ED oe tory sae Atenas eas Of cay el Ge all MAL) py Ole ead Jd Cat! ae = sOlnse! elds JO Ol eld G Jol ast AE obese ald oy oe cl pli ae - wes ge cya Gl ge Obey Ande ga = REIS A Yad gl abt aut date] Obed JS ela we t= Ct BEY Obes) gf ands LW paki ge CIUL Oly Uf gop of Ke IY odie oye of ale of CABIN Ha ye Balad! "kaghl BOLL Esale" ge 1 dy alll Cor ge Udy GAT eet ghall ob ben! scales ane ©2013 Powers Resources Corporation®) aie 3sch urObra! Ozoiar ye Clady! ple -7 Silke esl abe IS A Spl Elplly WN) See Crab lll cell le 8 at ij Ul igh Bleell att Al tl toll gata ley abe gf tlle Bapbs YMMV peal + Apher spin glowy ll 22S ype Se Wel Sd Sy3y Sel S edi Qe Ge Cabe oat) dae GULF Ober gla JF = SBE ela giall ob tecal Mibedl "dated plane byt y clad! pate LaLa path oo SESE Gag OLD pall toh call! pad iy 2st ty gp LEA LAT = lel FOL MeO yacee ye CLAY AS Ga Ve Ghle jhty |e Galetll le PF Sy ATT fy SY aS PAS eb Pipe oh ce ee Pas od sf ont Mahal gil eae Gye ae Kast Ul po O99 OT thre tled ASL! ole pLedl L J 13] ©2013 Poners Resources Corporation® abe Bt eo ini oe— a eects os aus SEN etal Ball Oleest J cba PRC WS yo os dete pila -8 bee paredt caf f Aula gals thes Oe = CN CB pate AE LA ey Ald Sale]y Lelpall gal yy Marr 652 Ey ped gd = ANDY Sotace ia aot Joy abl Lae cl oltl Lal LS OAM g Ye Ur! Gg cllesl eM le $l Al Sodate Weel fo Gale] ue = Wydleed Jog clleeth a Gel pal) ST Sy Gees - wthelane US) be sto] of PRO So Gat gl Oly gill Ste] G Jorn tomas - Ober J) rgd [5 OL py Clee Gait ghd Uyld le yee ly Ole alt Lae @ = Ole se ga gt BUI de ele Canad Jo Ob Sy LY Spegll pe ast - Tolmer So Sp thes Ala Bhs Codeel = -Pearson VUE ¢y 33 S0Y! Say le Geil gl Ob te ye at L, 0 sat By pe fot ety Iya yp iy @ Ober IIE og oF Mn W U5 150 Chis Lttely BU eI ge JSG Sipe te ge MLW Uso 120 hal - ASE 72 soi gt Sipadt ge UW Gaver cig bee ge of cof Jy Al Olan G Sige 125 (By Bey! label La = he AZ of ot et Vt SIp dy - pl "dle deel ye Glory PRC GLY JZ Ys Gh BM MAG sf aah de Ge Lt Cal de le Le peel = ot Wage GU Bye yall odie Lyle Leder Cad cle sogs, Uebel gf ay gil dS ye thanks RS obey Opty Cae aS ca gh Uy yrcall daw gee of J gall dda go AY de Lat clo AY le 13 dais © 2013 Powers Resources Corporaton® 3b ie Sth geeOLY dd Cy gts Ge UU Se ROY! Cuak Jy Dye ge deaf Shay clge ALY! ghana ot A ae oye ga lae lee PRC aid plrcaly duolte Byer tds ¢ 5 dd Gorell aby el Syleel yp acl Geof tnd Obs deal ye GW) whey By Sipe JS ble Lal & SE lye ot sel alr Gai f tah Ober old] Jd YS Ye Conf af oe AST UY perl ge MBL CLARY pe WILT BLS GY gf pth JE GU pre Cages HBL CF Ys wey Ob LS yey Gall le BIL Dla Yt JE Obeal JS dy 1d ste Wl CARBAM Reem ar clad! ple R8LGF GLE 8 BLE Gol Qe Ober GS Y= tall ehly ye Uaely feedback@powersresources.com 3 Yi uli pe le Lely = eSaitell BOLE ceil Buell Yond oF dese Gt Gil yhly Goal bls w ©2013 Powers Resourves Corporation® abstr ite 14 aieJy! fucalt dal JY clot yy Mandatory Guidance OBA dae 1S ge Gaal) UalSy! Leth bly! fail Ue City AB OLE gary eds oh Obacl ye GAS 35 Leaill Lis [Stay glut Fulah gone Me US cae OF Se GS yy al Gull ge ped rail Lhe bo Il Quel Ml HIS” Bojer Jail Wie ale Oley! deel O50 of bye HW co bob 0 8) tavolys Gls le viable sf tee Ray ey Yt Cand el ye ale ar bbe] La of Sis Ghee Bled ih ASN le 55 db pF Olea) 45 pull Mia deol ae BALI OY gat hadlt Jasi diy ovbsyt © 2013 Poners Resources Corporation®) te itt x 24a obi, Ayal JY Stole yy (%45 -%35) Obl Epes) Pe eee eee eee eee ee eat (gel gid aw al Do cneeeeceesseessesssesseesssssesesassssserseisssereersecersssers Raght LBM gale cy andl sotgall lal og geal D5 oeeccees eee ieeeseeteteeeteiteeeseserieies Cy fanry dibalay Leh gud bls oF Hee yb ply ADL) 46.0.0... ececeeescseseaceseseescateseaecseseeseserececeseeeeess CUES, GHjlelly bal AD cee teeteeneeneceeeeneeneeneene CJM ot Lede Spadt gf Lbet> ty lball ol tgp gat sevens patel gel p sal oo Bohl ety ASE ey yada LE A oo gl oe OF ere GN GEIL Ball peel le Spill — Syl Gene Agall Bally GLEGY Jf Ge JKte g yor Jl Sf LL O92 Lach! 34 © 2013 Powers Resources Corporation® us ,ie J itt earbal gy cite gt lb | ©2013 Powers Resources Corporaion®) it Syitt a anAah otis, yi poh Gull ays oT pall Definition of internal Auclting (Lut 5h as elyfery haley sbelall gach LU oo Gat I rol, Dell GSudl celal ol ae Gs I Canty Hames jal desde} PAG by sLiedl lade y CALS aly oF po yoy Jie DLL" rest place conga shal U8) JIE cys Law ght Mua G88 J bud tle telyy Uilee "AW Shy LUI Byfafy LS ht bes Aled ogy Institute of internal Auditors (HA) cell opABAM aa tenah! Shual oo 4g Abel oe yi ly sloth jit das NM oliglally Ball 255 pity ule, ch Sal Ip Hla ghee Led cella quill oS Sle wpe CAD ule eral ) wpolell odie Ge bully dently Red sacl cay dh Al dally obo Luly Lalu giudl silat oly els .() sutbll Haley cease Sly HE fee A Gm y cay SM HL ally OL Lally etl Gull dil VL (2) Yul clad lye dud ele W olbLadly leon Wy Lal OLB Se pty cl) anal Raadl slisel on elon fell ath (3) GH OL y SW alley ccmelatsll cw sly celal Goud dlecl ae ayy .G) get gl Ol Ue fail) dale oleglelly olla Yy ullly abe 5, SM BAN oo IS" ged OU ope Ga cdl SEL IS LS) 54 © 2013 Powers Resources Corporaion® tic WihaSpa By Lal ee) YU pi Mah AUSTIN EDU A all le gh oe LS Oo ee epee otezel (hy gob Ball goa of ages gel Sty cel Old le Jane aby Gaby (oe) CASA cael aA phat ol athy (CPE) pall ali gobtd eatiy Soly BS UG) eu dl Ma ey te cooled gle fate Ge gaat Staci daglal Lyall gel bY oy cy Aaghh ale Q Bae tpn gel gps Leaky cagll Lite! took y ides cole iy Sonal elise totes Ugly ca “@) :The Certified informal Autor (CIAG) Program 341 beh all galiyy ge Adel CGAL aa 5 ta} Fe pheey Ltd Slaal GEE g Stele CIA 5H Ge! AU aaa Goel Bolially Obl Yly OL des Je Go det gall lh jal ahs Le bol Bayram Uys tale hee Lily oh Ibe SIS Lio plelLtl OBA pa Y UL tase ie gaa ¢ ls 20 postal © yall nda cot os WN sual gil ye tall NW dog phd ae ily to Jaa Rn shh OS Ge gine GS yey :Compliance Audit ad! gbai 1 BY gf haba s Lut gill te ye 2 nm Jap laad gh Ole py Clalt f adits oo Wied ae gh gad SleeW CAS 3] Le ances SAS 589 :Operational Audit Lata gba) 2 Aystasdl y SelB foe cS Ly lgilusl Goad (©2013 Powers Resources Corporaicn®yy ona Gh cll hy) Ad ye ce Gin GoLedy bLad) Gu yoy :Financial Audit JU galt 3 AS NN geal UU oe Ginny LEA oe aadast go aaiply OLY ye Gary GS 55 :Information Systems Audit Ole galt dabst G35 4 Saat Ud yedsy AES AU ye er gh SUS by Obi thle 1 Jay Performance Audits #139) otis 5 cw SLs eb 5 3 :Economy and Efficiency Audit 6eUSIiy grtadi gi (hy fool) G Bey stam de Led oy ges Se eeiS g cgaluasil JS pedeiny Lao jtye de dtm gl rad Jae acon y Of Gel pe lead 6 2D bie yp IS ao SeUSUly alas! ULed dabelly alall ols aLsVly ul pill) well @ SLs gl qeliy Gh yay :Program (Program-esults) Audit (ql y3! alls) a yd) GBT AILS) lish oy ine yey allel Jiu 9) got de LET Sy am Lee La Flip M Ghai gad pe Sua gad ga I gal Saad AABSG gy ll penal f gab ly Ailey aah 1S aabeSy oly Gast o hs Environmental Audits 6 HUN Gildea! Qi lh Lo yay heise Gi sey :Compliance Audit ast gba qd) Sted Cal ply ALY am poy cAb Label Abad lbaall gf ALI OL Lily > Environmental Management System Audit 441 8 fa) Aalst 55.5 (o) eit B Rate ble 4! solid Gales JSy ad i TA ©2013 Powers Resources Corparation® ab yie Wh aoe aLay! onesys adel) eA bed fF oui gy! p® Gda 485 Transactional Audit Olid! 35.5 @) bee eal cle ue Gd Ue le Gln) Gall Syl ag Wyle) GIS J GSU fa oly 3! Acquisition and Divestiture Audits slay 3 prc Lag pl ath ola ‘Treatment, Storage, and Disposal Facility Audit iy pally gy predly LU GB ys Gu (2) iy Us Babel! IU bly 3 JeLH tM) ables Call lf sell Gy gules GA) idl gay ore gf SL OS JEG ELE sil aie we gs GL oY Syl yp Jo dN oe hall ase sla ow alas juts :Pollution Prevention Audit © gli dodiSs Gee) Ala Aah De oa dy deal Sut bocce tines gall folauad shall us JY! phe p ytd dale] wilh bis AL oe aglealh 6 Release SLY! « izeNI eles 4 Environmental Liabilly Accrual Audit Meal ASI ol IN GBF Cy) ese Chats Lys” sates Att GUcailly dled Rot! til YL BLS Sel oldbally Si gall of OLnal ‘Product Audit gt G35 .¢j) ©2048 Powers Resources Corporaion® xe 31 a atayy ott yt Baght GLIAL ole 1 quail Code of Ethics ighl otstel (oly eco ui Rams oye Bacall Bgl Lode Esole Lal pps el A Cah BU aa Aight OBST toate dete Bode ABEL BE gly cll ye dag Olde ole, cabetill nll dae tel By Loole op» Coal dell gaach tags SE Aad Hilo] ALG Line! lab y OST pl ee paps [ime DL ps HM! pedal cpbel et A pe eee ll Alas! gad Gg LLto Le teley bbe candy Loe fol! BUS LM dyhafy EAS Al ANE LEU Cong prot lice angie goth etal gid tage Of tse, etal Shull gh lly cs yy. ll OLDE Coats ogy Of Coke OF glad Lin gy AGN) DAN Obl) us di oly ojo, vast gat be Lit aad Jats SO etal gas Sige Chaat oy el go Le J) Litt da aad oye Bacall dell cobdbel UP ected oy pais | clgse sity elall Such ings, dLall a5 9! Principles (att 1 Ly ch cali oa Oye gal alall 52 gl Rules of Conduct gall Iyldt seis 2 ser gh Less ayeaill OP US alae lindas (lf tot Jot B Lela Sule ls cls ey sod) pH DEY JLo Vga opdlt aA AVLy ccnalot Ul caiull daa slazel Jel yall obs ped LL "gabe gill" ads et BSI Fecal ca Ree ge Syolall daghl colaltth cle Spel Gee gf ale (AEN SAN Gay ga ell Ghul Ole O yatiy ©2013 Powers Resources Corporalion® ae 54) aeyy ou yt Ug dtl yr yy tool ode Gobi Je SFA oe hye eH Sud Cle pa ge he Gh LS ta aagll OLDE! Gols Giles scl gl ABW AS y cadestall oad dee sLael ie op Gh Lad Bo yipll aaghl LIME! del ys JL! of see Lingle dpa ee ll gf cle tll gill dam ye Saba augll otalgtll le Ilan ay. OF Ul go taal dotht a Joyh ALL, cpa Ly ooh Bpaly Coal pny Jpaie ab yLe Se OF Le op SB WE pomp ON fake Le Of Sp La dn,hgt Shall wets BLY) pase Fed baled ale gl celine oy UP OW Sith y Syke aby ULE Le SL GS Lash ons Sigel ELS Joo pgs go yr JG pelt tual Selo) SY abe ta Ss of Se U aa ©2043 Powers Resources Corporation®) ie J gue 10-4yyoww,y TM schsihne eT le atc LAY) Jey Ming 2 nl oles clay] Le oye cadeelal ogiiult aie ia poly cooks cyiBall le gle Le Aged sets orn y Hal peel iyoy of 1 oil! SI 5pAht Q oben oo ph dys Lee CLAY delay U Spall onli Iya of 2 ag Lgl Ut yaad cul all Ly peer cig Olina A Ubi cys eg he US lg Eb IES of pee vi 3 Ube Ue Ogden Gh daa gth Sp gf Jotul uch tage AghLd fg O plans gpl Lan fall dagladly dey AL dhaaKh oo SB Nyanga UL dow fl Balt Aejlall aia of ans LSU aislaay ell dpe @ xl - gb Syl Ls thse Lael ole CHIT Som hae GY EALLy apt Ghd Sete - Sydll Reo ab So! OY Lane gt Geek ae OLS Um Ube Olle SbY) lt AL pe = BL ode Je pie UL oo pe Bye Qe SRW ole gles SVL Slash ag a Ql pe LU 3 Slay SI ALS as a) Jeet Ae Ld Lill gag LY! Saji pellet - J gall Slt Vy dey Bl GLAS GF Gg plenYly dle = tg De Eb Yl ls Up dae sll g de tl pe thie Joo Gl oll at ~ JL Je pice tal a,bY itt ©2013 Powers Resources Corporation® aie Sh aNeu ine pe see LHe cbt call le CA Sle Cy tam che OSS GU fad gf LLL p DBIS 4 lal ld by tl IS op Solgt fk fae peta ppl Sot yf J pthd pea gh fast coeshall RBA le as tect of See IME ppd Ue i ade FP bly of g1S la vd Ue Oglans gol Lane gil Plas ar Glas Bt Ota gf dasa Gg a Lal! pas as Wetlad Jf : : capt sgl lghs WP 2 tee Cha pte Olt oe OS A Gily Uyebe gil doll GLI BIS ys Ip of 3 eel GF gh LAN os pnt apts ne celle ae gS PLB ol le YW dat Cal ll OLS sil es delet ctblss g See JSe, LR - Lal &)oVh Ail ys le J pall O99 yy Ree fl gaye tel oe GS Ulta Syd = ope sill heel p98 OY Gsuutt Jel ols eth pital) iil ti ple - ob El gb tL aomaly Udy Us eB ays Lay aytth ust Sadly YS de SL Ig = Bei led gfe LST oe 3g oT Seb byl Ube ligle eas g eal ee Shp tne fall rat one Gob eliatolus ps Lhe FeV yy ENN Alyy Dae el oplej el ope ages Huth oth Ball Jy eptll ey de AD pyas Uf day oh Lad, CHL ge ue ab = cp Silde ALs obetht eae] GLa J le Gee pel pL = PLS opal ge all fats Gl US Gantt) Coal cibLie oktel pall - Silke O59 ops Quad tae BNW ats plpall Cbigl cbs cee fll any I dle Yue 4 aw pla ~ © 2013 Powers Resources Corporation® kyée Bid! ue ——— ~ — egy Cats, 9 fads Slat wets gel ae Syl Sait Sipe glad 12-4Jaigy oui Colo TaD aN UH ha oe Nps VE pgelery Lgl O galley i UW yily GH) be glall 2SLey 5 bye at OF cial de fast a Sle Sy Pte iby pst atl as gl gf SYN dle Spat Opy ob gba uly be glalt UE ge CLA YL see sf a sth rogletl egal le Syl act gs spills eal Glee G Yde Oghas gall olayball lary pls G path gil oh aie ale ye yb col el eed ade col Jor coleglell UU plead pte 2 hgh U4 O gles call Lae fall ASN dey 2h) GLU! UP ELY yf rae ce gee de valacel be Gata ABUL IS 2h peel ely etal giall lS =k Syl AAS A ode 555 Slack lal g tele Syl ln etall eb LM op SOLEUS urbe hy sl AT Gb ppl cle ee Gi LS = HS AMIS pA eh yAd pg opr y Yeidus oy gil a all nee Bb ew gail te J bbe isle - ce PB ge ety lb de ly AS pe Leslee tity ela all oh = gl Syed Cod cb zea LA gl eLiael ¢ Lee Q US tay let Gull a= LILY gy SOY dota abit gad oy sao Al gs. gay ot Se Lopes Aedlll leegal) mle Sabbah yo Soll Syoey ot ge fle EDD HS PASO op Gh GRU Ole Jp Clyde le - Sree gi ee ll ie aid ara Jit Spt G LEY LoL! gia (lg FSIS Gem gt lager de lalacel US y dab cold ©2013 Powers Resourves Corporation®) abe 524 a 16-1egy ontey Jor theds isle) pa :Practice Guides Gaght Uyt je Clots yh Aste! Sisto YI © fay fos dll) teed Obl aly obbe Jats, age gdud) olblis Las Bhtceey Gul Jloel ye aleal Uy aileyl ci ys abe alll panty. otal gus Jeet pty cb Loe Ab] [Sas toatl le 5 sels ell oe Ball) Ullese aes, eg Get Capel ty lel Ghtdl BLS Shhee gad UE oe gee Gualie P lell Clal wIS le poll Gkty Lede OS of Ce BI pal dei gull le wb sql gush ole ete call ge IL doll dade 3 Se ge LS lal ope Call ol 2 aqgeelall gS La jlal gl GL eV ae LW Goth tz oh BLN Aad) ld eel gl ets! ope Quy SUS y yey Te sheh (geckas jb) cual CW) vydel) SSud Sled etal pad LOW cLed (e) eae gh! Seely Oller cat yin) tall gatas GF ty fo jp pawl wlll ise 3 Bale andy gt Gas dye Lk LLY) tlle wos Statements bly ly cle My lw gh Shoe le yall WI Gb Gab daly Cllr oy elgital thd) okef ULSI Gg da jlth pally Vy OL roy 28 Interpretations Ot pends) sd lary coll pulery cleat pj) Gata piles ly “ala” penis 2IBYy Clo Gatles dls :Attribute Standards Ws pig ADU Gailatt jules cl) eel Gud aletel etal Ohya cll piles BEC aly glellh 5s aketsl ink oud :Performance Standards 1241 yuler .(o cUgeral gle thats) AS pad ot GSE Le 9 yl WA © 2019 Powers Resources Corporation® aie a1 axIAigy oite,yt cp Hs) lees yatladl ole 2 G ast :lmplementation Standards -kés!t pyle (©) lee eS GA) eb) lary Gatledl ples Gabi Uye Aajbe bLe,) edit Udb= ov (ey asst MY GY pascesy cqytil Judith slaw iy bates "o" ST oS Al at ab é ju das ely sled 93) Sb Lisl ple ps fy ale) ott J Af f1000 Lad lar Jie sth obat “o" Aly le lal afif1000 Gaps AL geil § gli AU Ce F Wy dole Boas Ole W OLIS lll pend § tlle $3 due Gs" IS pulall pes Aes any les lf ay oy!) obalbealt Ve og Ge otllaee 53 te "ol US pes Ul cae Gob Fas et Gly secon cote Gly ST pSe UP Wlcal le GLAS yy Gyybil yb ee! ond Seat ye Suleaall La Big DI Gaile! ples. Lee usd —£ :Purpose, Authority, and Responsibility Uy july Moby 2A! 1000.1 fe leg Le cgsell Gl le ae Ley Made lel Gps) BLS Rl yfonry ales Bull gil at ep of Coy "lal" ell oldtel Goaley Gell Goal aw aail gal S,5Y ley Ube 3 Yt Q) aby Get Gaus) Gls deh é 99 Shar Gleb ale Gatds bls OS, of Ge sndependence and Objectivity Le yo yl) AkwI! ~ 1100.2 pbleed otal elol gone pe y+ O pbs O yall OS Of Lal Cty Oe ela | glys wo of Ce sProficienay and Due Professional Care &aj2Ut Heigl! Abably 3,\¢h! — 1200 3 pM ag gll Bladl oy aay Ht Gadd C# :Quality Assurance and Improvement Program 83 31 cz. ASG palin — 1300 4 = ASE Gali qh et Bat ety ASS geby de UIEL Cayke Gee gia) gba eel gull BLS Gale 81 ©2013 Powers Resources Corporation® peal OSSy fae EUS ct Nels Leek le GLE ay col devtall UL bts of Oy WS, AB Jy bLALI Syiahy AS gh lis dy Lan gli Setvlly opal y cgevailly 8 pl tar AUS le le BL Li abl CLS Sak sel Slee gf Eby Galt FEY! JS op dae Spat gh gest h :Control U6 J) 1 bbe Eo! OB LS YoY, do yt Ghat, Ob G2 GLIKY ab 5, be 5 fs) Gite He yo MOU, SLAY Ob Dyer GULSG rid LIS glial ctl aor gly gbisty le FLY Lege i ality Gaby tyr sh Cee Control Environment 48 ft dye 12 Ret HAY ind Ay ell BEE dey Gee ell Gg AGL gal ole, Z,y1 ASN poliall Jats poy LLU GU I olla! | ADE thy ULE (2) eel G Wglaly SyloYl aid (0) geod ISI Gy dg jelly bl até Gy 1 pad 2 ght Mabe LAY y Cole Lally lal! Rea) 2A © 2013 Powers Resources Corporation air 3yi8i amSAS ll aes, GERI sf pad) Clea YL, OL cou DAL Ui] h] Gage Sil gull le Ugdadady Cpanel gahy casts tbl gol ge bape 3 ih agus ole cle day yay cae Gbu lee! gf alge yf dasil ccf :Engagement gauslt dogs Gil Le! Gant dhe yf QU OB pail tel dhe fy, jad eis gau Uhe AE gale Sodas datsl Gd Lage Jo dy Cal gg sl ye Syltael dhe sf dey Ls Bala) GLY cys Sabet de pat oad Ogle Ou Yess Lars vy she cEngagement Objectives Gaus! pyr Guat tcl alge clyy ga Lpdad opted! wildy Af tet of olutdl Jot -Engagement Opinion gielt Lage ge quill asl st SIAL tht y obi fot, ole OSG y Gade Gi Lge gill Bal olives sbgiltely 55d) kage DUbai pare dell pt olat getal 5 BN Wiel oY cre Lae :Engagement Work Program adult tage Lae gal 5 Sul tage Has jh] Gag Sul Lage dis Gal ole yl fois e yf tasi yl :Extemal Service Provider gor yU+! Lath! pute scape Jie boat ciety Iga Bias tact Law pl BUR ese sly) FEMALE sf fal pach dey pte gb FSU pb oth pai gf Slt gl sFraud Sled! Gall patel algal plastzal le oth pall oF JL EU Je deat Vy ail Stgah gf SLA FOU le J pat ded alt le go GP GLE LS ye LAG) psy Hea 2a) Ue ple Spabt oles Jot ge gh cola Si gut Gand Jct J Ale Jipens © 2013 Powers Resources Corporation ce sid! gam agy ou y 14 15 16 17 18 19 20 22-4Ay! omy aly chan pl ye ya lly Kendal AEE) aa all alll Le Impaiiments, 8 gall 21 dyally «Lal Qybas Jaas 8 BALA ohh op at gl opty tbl Jpaly As Slay Od de Sues holy) cde lal Gaull BUG Bab 238 gil oydlly by tll yy pull Independence Apdtiaw'S! 22 Bile gb Rake Epa doll g EXEY Gye Gil opilly Scope Limitations Gils!) a2 gat ese 3,)3] LS gl Lal ycaly ciel Yt information Technology Controls ate glalt casi Lal yoo 23 colighsl fee sled ote) Goll dal ule 4B, UE AG, py LS aS hy Jel wl py desell tally col shelly Stay doLall Loty :Information Technology Governance cle glall coluil fb Aes gt ples 24 Aww fll Baal y ola to AL glad Slee Silas [SG gil cobbeally cpadestt CF ak gf altel oe Gd gf ged gl asia cintemal Audit Activity lot) gaat buss 25 ALL ney Lae ll Aad Le] Gk Winey Lee ye Lee bite y SSE Opi, candy gall pliae omgie glad ELST SE oe Lee glh Glial Ga% gg bud Ue ely MB Jy bl Bylo, US yl} Lbs Lets Byala SALE ples gaanlde Ab] (IPF) ge! gst) last a jlel Spill gall ey! 26 Sisley dal] OLE! saves Rey bY! Lb Jasty cael ceil ae ge Mgelal By ar oe 9 dob FAs Ope celal ph cle tuned jell G "Ls" LS” pt ‘Must G8 27 GRAN bage shal bl al) Gee jee gt GG By sh eo gt Objectivity Le pp gh 28 Bo phall do phl ge GW sf Od daly plac! gills Le Ope pele of le etl Ley pl gdity pgdSoly prghl OST Ob Lpmenins VE cba ogiAll ow eye gl les y te decals Gall & yoy sled © 2013 Powers Resouroos Corporaton®) aie 51 gamMagy otta,31 BE eal ties gf fl cteten yt yf ola juts :Overall Opinion pladl ISH csf,3h 29 FS AL ther Sylas lly cell GR sash Get J) Ls ge Analy agus Sas! Se ASU coal! SH ee pl YS) LW gl Gg ats ole of bit 5,1 Baas Od Ue os af desl ley gi ole op ote Ge de boleet ell aut) pout BI (bss MY Gat le I UO SS Shel uf Spar dled Risk belt 30 Up CYLaaty Le tk, shelled altace le Law OSS il ball cc seams :Risk Appelite jbuell ful sitew'Yh 31 Alast Giles) Ole! sl wey Bar | Gd Ales :Risk Management bled! 5 la} 32 Gaal seit obey Spier LSE UP ryt pe Cat ede Tally Ue Souths rads han hl 1B) YE Lee Goal shall eo Gil gh OS Lene puball G "Lau" LS puss :Should ae 33 wipe PAB le Nel hall US ge GAY 5 Sy tt ls’ ey ed JES ol Gall QL ULL Lud) LAY Significance Gent! LPM BY 34 CBA cpgll pall LeLony lly py Why Wy tedally GLI fee ce ply LSI) fale Aa IS HAY Ble Q Utloal JL tl LAW gall ue Gigbelall liber oF "bell gual) aJyull ylell Gale" ye Sysle Gigs quel :Standards galall 35 clgetel te det goad! Jlrs! staf prey GAAS abel oe daly Reged Las x Saf asf :Technology-based Audit Techniques Stil! pire! le Lita Gta Gotu! 36 el SS lay OEY SUL OW yas dill Ga) ole, fo cat dl gil ol jel Seal plated: Gul oladly daancll gid aalay oo ell Sigel ed pad © 2013 Powers Resources Corporation® a yie 4 gue 24d i i |iy outs, 91 Hedy pny tila y AH! Gull DL pe 4 ota CU Rea oye Slacall Gatledt gules Wah 1 GB er one WAS EW ealypery alley LAW GA bis azo yt | oplgll eee MY Yadsy iY) le fo oy gle WoLally egos sab yfens wey ela shu bls 2 Alem web lab] | slay Get gil bls od ane Ce well Gil ELL dayll yal ple bay ahey adsl SAI eal er tle le gthl Bich Ble gee Lety Mud ad ypeny (Peel Gab elt AN egb Of ty get Goud LLL aagll yuh lal cdagll Sta! sole okaall 5 oY! ale y Ube! BLN Uf aeay Ly yo bell its Gls deel Intemal Audit Activity Charter le+halt Gud) bits Site I rel! Gud Sts 1 a SM etal gus! Bie dg JeYl giyll oad (fy of the cates oY eg GIS dl Upeally = le EMV) Gbetall Gill je SAM gall KGa FAY yf or cgelatl adult desl Gls aut (ey el Gwoley cgetall Goud) Gy ad al JY) aga Gels Goud Gl Se of Ce 2 deta Gash Le LS gl Ih poled y caghl Lge gil ale) Olay asl Sle ted Ley Gs Gat) Ble Gas of oe 3 SE Slike pat of (Se Uetul ghadl Bey CIS Hy La gll lf dell gous bus GBI Ble G Lad! ede tab Lid Cad eg coe ole Poll Gad) bled GL fa jpul ott one dell Giud dt db te 25-1 © 2019 Powers Resources Corporalion® aye sik gu — rn hei i sgeetall gSadl Gs Chief Audit Executive (CAE) leit 5 sias Jota oh Lal Slo easel tol sf CEO culate op pall pS onbasar () Gel tat 2) able I gil ab Jd oyl Le ale gily @ clad eres I dhe (2) ayy obs 4 sgl 53th Sle dala abs ell Gaul stl at > oes Bybyh ata GE aL Sel le > ae Gly elites <> dl ale GBS BUS oF OT Of pty 92 Rey el) Ghd ods Gat IN py of Cal lll, ASS Se Lg beta Ga dla GQ Souk go LST aly pnny tleleey bela Gh AaygAll desl AI GIS git als gx of Gey wablasl & gly Ge lela gash bs gas clgsle Galan 5! uly Ula! &)2Y! oe toate ola ly GLI ae cade pa QL Gall Ey qo ph A) foal dag Of ils Gal GEM ge gay OT ty caus th pe BYU gs Of OE fol HS tek Pee byl GLY! F ll col pall ae hl le US gill BI Gap aay Li oy blu yaad bls ots By ody (eSBs) Ble Jeb lla y Gall aah adil ys UY cle LoL Las Sty WU vie Bg is code (sll BUladl ge doyle bse paddy eelall gud) BL pi of Sly Cub IS] AOS ao ily Le GEM rata gid US de Gatch ad Gil gy of Gad Gt © 2013 Powers Resources Corporation Bie Jah ee 5 26-1Aalgy! ists, yH pS go GEM Ue 7 Ct ct Spy SRY) op salary trols Jol oe ey Ge thee dee 4G) ted gery ales ell 53 ON bLSs (eB RUS Sk Ye Say? pa cle dee 0) Soy aes Gill LAW [Sry dowel 9 beth gous) bis 539 clay} le tele (0) agli Sts JLT adh BEL Y! Lule y Geta sad) BU OS yganey 99 dem SY! ty FUL eo Lal wills obey Cyt legs Jl GL ll pa 1) rgb) gach bly dike! Gel) bud) lela gia dl gy Mission Stu J) - Soope Jed) - Accountability Jel) Independence iJ! ~ Responsibility ays) = Authority ali = Sign-Offs OL yt ©2013 Powers Resoirces Corporation®® aie di ae‘is ayy ous, y Mission and Scope tasty Jt Jt Bad Uld] GU Repo yy Wie lead olny A ole ele a lhl gaudh bls aL. pest bicep gle EL St gy Rae gl Gal Gade Gel ay Ulead daw fall AS phy 405 Jy bball 6a] Oller dled andy BE Boly OS dy BUN Obl a] Ke IT BY ae dell bles Jae Gtk of sgh be iS jy assy ily yf) adn y penne LS chanel pales 5, p01 Ub pSoudly ball aya Aaleall 5h le as go DU! Jol yar cell C5 hb Aaleny Bay BD Bata W Vly AU OLaLdl OS Aa gd) Jo] cel al go bly GLH g Lal gills BAL LIV os Ip lel aly sally OLeLalh as pf poly cnt tl Jsl wih ABS Ulm pale y UK, albecaly cpsbasl 5 pay 21 obs Bha Ny dab y geal lh gab epee Comey Bot le tae sll 3 WU NI bell ppt Loin aL Lge Jotely Lee fll le Fi cll AS SU, Syl PLN ja Gls 8 es AE I lady heat crunk ee we dee GAS Lue 25 Gomme By ne ued Ged oF ell SybYH stall Up jay ode oly Accountability Xt y Uetl! Nel gel ge Gall ask y byl pli Jysoe lela ghd cheat ol ol Uyloly Wgetily Kath, dike I Ah chee ABledy YS Gal pad At YS G tell ays 1 GH Jlesh gay Leal Le, YL gh VEE yaw asl dly dggely gil blast! Us te th atl faa le gly lh a Ge WE oll af allel! eal! fll aly 2 Leno ee OFS) PL Gls Mabel coLeglal as dain ccleall le Whe} (Stl clout Laan oI LUT Sle ey clgoatly yee Gaal dha aby Ge yo By par wo laylee deb gSaat aby AGAIN teal ypy GREW Flo] J) Ye GLA) GAS AGI Olelent we geal 4 (eH GBASy ety IIE AS Sw oN NATL ay copy ce patty sel dl | ©2013 Powers Resources Corporation® aye Bh ee 28-1ayy outa, yr apa yar Independence 4) iN) GA eta Ga sath ad I ooh ST eee Of gee ude) gush bus aaa ph 2 ae SAE cay Gate hy Sb) Gale I Cs Be A US bY dE Lub ot os Ah ell gah buts Uyak gl plas facts of aes ohef aL 5, geal oly a getlall gal by ge Lop Lad Sach tah Responsibility 4 3 jalt Uy pall deta tis datal Oyegke gail SV ela hud él 8 gtle le eat agieh bial am abt CEM Glo 5 SG p Lobe tong plead By bye GSW the aos Well goad ad Gy det YU eam yy) ote gil AG Jy die) Gl Getyy ls alec! ay gt) colyaoesl ) @LAYL elastase! y eh tH @ tabh Ball ct ak Le JS Ud ates claslecel ay yell Gul dee Las sbdud aak gT 5 lo) llas EL gl Olalgttly SLM SLi) Ball aoa Call ye Gat Ged le BLL! Goth Gaull Glas ey Fle op Yee sy Lkesy Labi ily Gy GUI Re gh a all Gall no gts gf Bde 4G, obec gf ULRAT obbe a dothall saul dasal gales Gaol Sb Yly gould GAL) ey y> yk alas ell goal Sle geal Smet Obs Lally GLLEVY Ul, Vy Gaus tab pdhe} viagll aowlay Ld! Gol poss gil ab Uf ast a Rome ll Gabe Slat lg gle ght git a le gd gil olin gael sGBadl ells yo GAs! thy UY! els yall By pally lee VL ably ay Jy BAY Stely cue MI adil fac dibs gest BD gine Gla] WS Le gb dell asad hal ats he 1 eu ae 29-1 © 2013 Powers Resources Corporation®) ie 3 it ean |egy oraeeyyt oe Authority ALSt Fig behead, DAU gata Detsl Oye gis pill a1 Ny gota Gal Gadi nN pa BM gf ded gf LGW oe clyee caalge ola gb Le YS Uf allall Sesh Gt othe at SI LaSy lit Jpeg ge 2 Bel ULSI! Yur tidy il Genet Jo Goul Guat Gand yl b aad 3 aU! ball Sadat y ¢ fowl! Gli LAs cole yb sll SY RLAYY Led Gis O page gl Laeghl olny GQ cable ga EAU Mell le Upall 4 clge gle fee glt els oo is AW deen ol ele dhall Gell pauslh dats O yes oalll 18M) Leal gia hich SN eae ¥ 22S Be: yo be 99 BLY] tal iets) f aad ole gh fees tLe lass clots af aa 1 shed Baleall fF a pbelill 5d bles Giles @ le ele Cdhelas pli 2 GBS caer @ OLY] ciel gia BUD et eb Legh g by fake Sal 3 che By pete Cadell ball Sela gf Gud) GP ae tary By pes BIg) wtsey GBI BE ay (eel Gel) sche) ns slate YY Lal 5 sy terdhe glad! Leys Espey Ueded cary saviel 20131 Powers Resouroes Corporaion®) i ih qo 30-1Jay ony pila mag Yalan y Gud! ae go Up Jl end Le ee) AI od Bele tae ob Calne cL! ope Calls :Audit Committos gust a2 Jatdy AUN yet G Bee 93 BU le oly pene paee OS of de GY le gf SLU ASS coeclly Rial BL SS oye git tt Cue ye elarly Slo) abet yy cle! teal lll sh SybYl Cole dtclee y2 :Purpose of the Audit Committee GStd dae ye (2 al pl, ASU pla ojey clue} Lhe le GLayl tiled aype Lar g (aS! GLY! slay AW AA Lg olley cpdudl ghey ash piles sbe] gle Gltll 46 Bp el gy EY, oleh cle) gh cela] aly aud! doh geass :Authorty of the Audit Committee GBS de dake FIL ANG PLA De ay Le yi Ges Qe at UL oof obey gd BL fa Qed etd tale wah pote Panett J ew yltel le dyad A Gael el >| cot ot chill lle ger Ogle cam cond gl oy led) cE Oleg of Ib 2 tion LI LLY Bane Wh Ce ot cu sbibione gl cme UA ciball FAS” a ib ye a Ele Goud) Wd SU ype Gals oSs :Responsibilty of the Audit Committes Gas! ab ANy jae og sid td ae beh Financial Statements 430 coutSt 1 gh Badal al 2 yl CUS atey ag! QU p Lily etl yyy Ladi del» .() ag GURY) BeS yy Byer ol SI Glee of (Se gil plally date pe ASW LLL le LSE ggby heady Gp Ole yeeall AUS fatey cone UH cally EY gr Oyball Gdull abs del» () Gatch Cale pe\ 31a ©2013 Powers Resources Corporaion® ie 8211 gamEasy oats yt 6 Bo ge gl legal gu Ul ey AIS CAT BY Lady yeti QIU obL aenl ys (C) Flin el (sale Sah y Ger) slvael Bye dls ll dha OB eS SLs) Get pth GAY LY del 0) ALAS y WAS Casall OS Lelyoy cu Ad 25 J lb ly 21 AY Roll) WALT dae ll Jill gam dele OD cae ently LLY ee SIAL Go) GAAS Leyae Uy all 5h ler Gby BAN WS Lee aly Tag phy AL AN ANU GUL! shtel bY! ALS ET ged Gy) WAS D caer bly cael Byer Ci Ghd Lo cee tt Cail GY) @ ELM AW yladh dele G) Hemel 5.) 53, hl Le gall a RB ony WAS CAT HL Baloy chal ly BAZ Internal Control lH! 4 1.2 detey be My ty gedl IUI ObLY ole] oly gh g aL aw ald Jah oh) hele hei 4B y gal BUS UN he LLU EG dels FC Eby crab opi ae GU aad (WO) Ula Bol bball Ole ylly guilall Igo la le Upradly Internal Audit el) gach) 3 Ny dale yy tanta 3 Gbetall GS Ghat 5 Ay HEY! ge Lev! .d) Rast Rely tab ly Sy chalet «GLAM ee ela Shab yah I cae he BN y orl jag Lb joe Yogtn slob oyry pe dee (OW) toleael sf ideal gf geal gal GBS Layla Ragll pull pL! pads US Jats ¢ Joell pul Jie alle dele (e) age Go) PL ASL yo Fypay oat le lu 5d) shia 5) a ELEN (0) ape Bayes BE OF ee UT lela gall of dll oo 013 Powers Resources Corporation® aie Lt ex 324Lag obi, y External Audit ger 0+! gach 4 Dahm Gon AUS Jat Ope JE OAM Lge be Guill andy GIL GUS del») werk gull or a ME) jal stad BAN Grow le ged Gebel ley edn JULI cada obaf dane QO) BN oe lA pad le Spratt SE ge cre JUN Cail! Ulead ASB y dels (C) cy GAAS! Le WS tll yay Ih LAL! GUS Jatsy aS AH ae glddte oley spb CABAL eo LDN! BS Estee JOE J Rel FGI Jl MASEL Ayo Byres 2h JR ty Cue tl Call a LRT (2) vias By pay Siu of ae Ul 0 ull Compliance 46 Ai cyt gilty Saks, scat 5 Led Gh Sbullly olin giliy cnildilly GIEYL ply! aL (UB WL del» (t) aby) OAM Collen She elle aa Jy LAY! Sjer Sl ge FG Gl Yo pull Gils deel > (OY wid ple OVE Oley gold ole > Yl Jats ss dead AB AT SQ oglael Uf Splat acl g ALF Llee Beals (e) adel) PU oly SAU gtd Jy Eby ye aye CE Gl Spall asl Reporting y,\édl jel) abel 6 Sheglly Olepoglly tall ctbls oly ayy Spar HY ple le lus) ch ols dled! BY ley cme LI cadbally eb) 55) JLeel oy Shel ell ge be yale BF ool we Lo FAS UUpary lh JS od ell de ae pl eae ©) sO SUM add sof ole gler af dy Bla) old y pall ool) AS fac Miley AS AN Le has Shs HV pl del (0) 33-4 © 2013 Powers Resources Comporation® thie Bsiht gor : ee!beni bigylomkyy Other es Af fle 7 BY! lt aly Lb ne GEL ML dled 5 YL Lal (hy aE) em Lat Sligo a5 ay ds CO) Sich le SyfoYh ult Baler lb Ge isin En Gls BUS So pay Hel AE) io pill sleds ¢ 5 GEN Lede Ge pall sf 321 OU yp Qa of Ue gett ast () bast pl cy 2p IS elaly tal ela (6592 padi ela) (0) i i / / i | | i 4 | ©2013 Powers Resources Corporation® ah,a S24 gar 341 ToS oeBai owwsy He po hy Ll i LyisSe of Ce culetall cxiiall ofy Sliew oS of Ga let gaucll bLs of le wlll yas pgs cl ello enegay AS! ! EU he pe yy at ple pla op OpSag Lite Uglies Oplelall O yalI OS: Reelin Byte gle LAU yy dll Bj aby BLL pglSeT es Cele al ibd ee be detail sd) DLL 3b obs Of Se ll Gy ell OLE pe sIndependence 2) GELS OU ypc ALi) Qyy pall EPH > Gaboaly Fjbur pb ale ype Gd OW pos. oes UNI EY ge AWM fool al EGY Leta Gaull Gt a NI geese OF Os WLS ype | GAL Uy Lill sll Jal ) etl Gl) slate aN ag DDE gy CUS aed Say bY Ae IE ah pe Cl geal Qa le WEI 08 ool By fall le pt ol Cy ct nt Q BY! i JSS ehh Feast ead gf eget Ange Pehl see 35-1 © 2013 Powers Resources Corporalon® hyie Bit! a fesse pee . at aieGuy ouu,y Geol et Leth Goa chasl t NOG of C4 — Organizational Status dodkad! UI f ED Coke OT hy Ug ot op Let ids bes KS eel 2 gat gf sh fk Fadi) ADEM UL ge ike BY le GLY! Gale gle stl Gael) phic adel gual go sda) 18 gi elaf sf Gli 4d Gg fos tee oS Vol Le wicca | et OySn A Ug EY! Cults Ul Sb! peo le abet Ui Uper pan2 wMbctad oe Many plan O papi Loh Sil pyle Saal lg Ogle le J pelt eleLy gay Lest g Geet AU Vp eeu shih $9 oS Soe 3 Fpl pl etal mel Sher gids tall gu LLY LA y pl PU ee dLally SL le Jaally cAdly dels eel G dad oles ow tage ob dled CLL dol oy air { haghl lby Aiba Ole gill le bel Lull bt aT a MY AB I att oe Wot etal gall siital tH Of go AIM Sy yall A BARBY AA oo WU OS Oty etl Geek es ot aL ay aL esl Bylot ale Wat ayy UE stall hist bu { ©2013 Powers Resources Corporation® *.i# B24 or 36-4egy ob bute, Ghul Lib Jl Ladi Le ty — Functional Reporting 425 gt &et! yo Las ly OSS of Rab dadl Leis cchley DAY LY wall go ehh Gul ag Mast pba ad odhtsll pat I Lge Gl abl adel Gata Bly de al the Udy Mabel! 55d thoy boeal) oi gill quis le ILI Gad shi WSS oe GAM Ula SSH ge Lae ctidaly 2 lil abe Selly lal ope Lasky doehall gous adatsl alls Um delat det Gad eck I ew a Gh LOLI lL IS g Le yy le gh sa Bo) pam Oy a Pela 5S sulci Goat WL je of cnt tiled G1 aI I de aa Le gala Gaal gldell at Ne abel tl City Sy STIS Ge tai Le cell G5) sill Gt Ny bY AT le GV AU SLL cla} oo thao thi gf det GStd) BUS oylye cle apd gf Blin Cats" HL and lS pfene olal ge ell 53a LU 3 ade wile] UL Ang We & Noy) Aacl 12%, ~ Administrative Reporting &!o31 LHW oe esl oy GIN hed gol foal! fees GFF lly Legh BY gets [SAI GUL Jobe gdh GUY! al Ue has alt JL ats Saba By. gle ay JY) Apel Ay BDL dale Yo BL iN ey aT add Slee! Gary pial! ott Sila dled Gyo Leal by clea Gay Sell SLAY, Glib Ahh el Vly Lela dled silt ables @ | 37-4 ©2013 Powers Resources Corporalon® bye Bit aepy! ow, y alae CAE Reporting Lines gt! pS!) gladslt ad SI das bye GSN DLs WIKay Repo lly MEA Gae O Lull ayy ne fof Aull Rall bye of A (alight Gat LL YS GS ayy e bie Gay cecal JOA gba wld A de ata ly i el Git Gedo) Lol By ye dell Ghul) clic J Jl allel gacll blr [Sas 2 FPP MS cat cata cls fally gu alll etl CYL! Jogety clea 1 eeehall sic datsl GAls Qh y Joba pad Reel al ye OF Cond allech ale eeu sac bles aspeinal aile] LS o4 OS lh dealt olidle LE 3 dash Jlsh alle gle Lene as Js Ul de Ya eet Gael phil tN ee sUgeed Ugell bales be gf gaits tah Bs I CEE ye deell Bale a fe CAS HY Cae oy) Leet aey LE! Gd Ghat AN as bbe J A) ee Mh OLS stad ley eddy JS J EL GLE grill Leer IS Loe GF ab fb tad Slings 6p Ob Oyhelly Whee AF Nd labs ELT ope LL! Gl ole pee OSE LJ EY Gates GUS tide Se 055 of (SM oy AUS de oly Wheel Gis Of dm Wns ee ulpl Ayn glen y oY etd ope Lael b glam oy eval pad Sle Is” a] UE Ube U pl Natl Bodene aS po sf oles I po CUT NL tae GA soll de eal blot oye bee ISG trevly tetsl Ble GILT thy ab AW oo desta 5c bles Glas, uaa de alailtt aS, HII getyll Q il & JoY teal) Lat age oe pal ie he j Paola otal Ale Ja Le os WISiy dale aay ander gull 92h eld Jo (th | dN eles GN gol le BS hy BEL Gls Led ake Sa tay 92 UB fo (CO) ' Foy yid atsl & Leiall aha (Lect! | GaN Ghat EN BELL Lege yd cit play cil a 2d) AUS fo .(@) Sell such ale Lg bela Sgn ly Legs Ab SI act Le pais 9 WIS Le) © 2013 Powers Resources Corporation® 2+ SiH coe aaayy out y eel OT] DMA le ALE ge le Gaull shill I) Gin ols 6 iA Se aad eee Y al Aatsl ge Leg Yasin tab Ah! on tne Gl yall bday gail Slob pe ee Jel Ged tM ad py of ty beth of ech, 1) etal gual DUS ane, GU GUBY AES Rid AT es BLS gi oly i) Rast pein Malte ail ok Zeal gad BUS Sad Kaokes let Gad) hill Gat das hsb 0S of aa 7 cipal lg! oe lege of gael tah Ugdlas LiLa] oldbase sly igh oy WG Sy Lael oY oyby oudle oeel Q pbelall pda oLéch ni Ht debol ga 8 ced) ARIE AS pL Oy 520 AN cou dy phdl pg GL» bla db] Jes) tld Shy Ugh jbldl tale ole go Ml ye Ghai ab Als Jen Oty (er JU gausl Board Interaction 313591 ult ge hal sll ig Habe sf gaull ah fF 5ybY! Galas pole Lat Glut gaa) shail tb 0% dee 1 BN Gd ges RDUENI Ole QB dels BY! GLE a fold dele wl ASL Cob] Ge ASI ee IS OF UNE ope SKE ey eg a ght ni My IN pL! ld pdt GPE tale by pay etl Ga gill al J at Lake ALN Jolgll gina 2 Bolhl ah yfut gles lly dude wf ALS! dale So giadl ad Pa ybY) ple Lead Cot pee Of UB Ny heads ES Aly QIU pL) obbely caus) tach de 465 Jy is) ataty Lake ailedd oleglall Jal to 3 gap cleler Vi ode elu) gual) gsbéstl adel Bah Sy! ale cr eel gall gull SN Qest Lobe Laat BLU bell Ginny 3 SBN gle tall Baty Be Seek cc YI ELLY) abba of Gaul shail Got ces Glo BBY) lt Milly bats Lake betall gud) bls 2D jt 4 aye gf deta gael 39-4 ©2013 Powers Resources Corpration®) 2B, J eeSebyl outayyt 4s yo ght i PAW SS alge yop aly Cadel) glad) coe die gad me Lo Objectivity Hep htt | Fok of eae vt, epblasl cil tee UBL a gy cael abisel gull ane OS GA gel de | ates Bog als | AY Gata frat Glee Ld petty gael T heel VE cabal cnibull yo depo dl ya i phat Seal f F JSa sil pol le lal ud g bt yl sk] Othe a of Lal Repel pa 2 \ DE oe OU Ga? Say hall Q fast of dab lar gh ope Gad all BIS he Shela Gall G Gaal ope tall Gaull Goat Ga Seem (hy thal Boyar I ltl ye CYL ahs git SOS UAT seetah Gaal B cabatell cas LS lel B Gap sth GLE eI) cles LS iby Le lad OSU I Lill lel ga of JS ell gail Just atts tele a 3 Le pega cal Lact Ul sal Fach le gine ust A foo ell ol ee late of Pulte tal oof gels ike oof a of aL) olde debt ud 4 cee Jeti shay sh Joe sf aby Shall Le yoo Gel SI ost Ub ow alee alt of Se eLeoke dy (h) Goh US WSs tyttale SBA US gg all ILL Se Gyte af (Se elall lay (Oy sSieell BU pple | welds gf Ube gf otal asl ald aay S gush Jel as Vice, @) Bole GOSS Gly AUS DI Ly Sted gf OSA f WY Jey ey al LILI (oy FSA, BLT slay ge GLa GUY yal 3b Las tle Upsas OSS y jyganld Ele Lo jpU all | © 2013 Powers Resources Corporation® iste ih ge 40-4ayy ook HAL al eid agile asl ge Lg paclesy Opel oul AT of Cay (0) oh Ube Gee SPAN oy pla Cb wall of Hale Alam rhe wd Oty 53a Slo} gf gol gl) ephth GW GL ge ale Contict of Interest ¢ Walt Liat GEN Lal go jles Hast I eps Lhae del) shld gb OS Goll eagle Lal Gyles at Sb Biely et Sy oe BAS otSE Rye Lf Lheall olla oper y gape of Se tee aoe Fe pi gh Uy ps. pal Pll nb IGN nb GO pai we qty dob gm Lball Gla tay of Sed BLL EB oy, Fhe pe ge dell Gia yyeb UJ Chall Gules yop of Xe 2 duc gay beth gaus) lta y beta 4A (©2013 Powers Resoutoes Corporation®® ab i¢ Jab a 44yy ony Hee yo My EI Clb yer Impairments to Independence and Objectivity SADE gw Le he OS Letey ald of Rally Ge peglly UN OB per O55 of Se Vie tage dasedy dell GLYN J) Bld Jacl ge clad Ge Cabal sf ill G elpe depo gll EE CLR 6 Goh EN td LD age yi ll gf ADA OU yar tae de O plbeld chy! Pe GS BLS OU ster de Bp! Ror gay ger ge GE ll deeb le deed OB yall oe atl Gah Ble S204! bY! ult Wd Eby! oll etl Gad clash Sy rag Ue te polly WRAY yee es ttalogus - (gel jie LUG far Gl de a yall - cad Mh gf cota gf ott Weyl ei ~ ded RW oh yo ght = i | i i | | } | | SN We Udy fas Orne GT LiL Ye calypes O beta 0 Bull IS” gh Ola = il Pala le ce hs aly ogl ge etal a pata) 8 pals of abelall ogiball ule Ge Bye eg sere Fo Leal Lin tte le eg Ul Lge Gite of Sal gp OS ft of bball Babe] OS Of Ke Gly Whe Goll G pad sleet etait gicl) gata os J eye of ot aU scsi lal yS) Sate Al ai gh Scope Limitations lew! 5Ssc Bits Gui le > pdf OF geet Suh bls ile] ULE oye oy fey deta) gull buss Gls wud yf a ol A sales: 5 ailaal 54) rhe gd opr y dell Sud) bts Gls ae fay of Se 2 lal gbadl Ble 3 Ore ge LS deslall gs) DLs Us (fy © 2013 Powers Resoutoes Corporation® ie 3241 ge 44 eeepc an eondaisy! ousta, yt Bo ATLL) Cte le PLY WF dpa ge Ga Gaull bls ose (O) Sebel alge elaV a gh GUS ney LAW UI dpe gly GH ply dss Guach foal ely () SB oly oe age GY ADU! lel ah Las (0) Bacall ALN 235) ly igs yl) Seca Shh (ay BLA ALL. fF yaad ah sf afy! Le Up ee Ala C4 Gla Ls Ue oefoyey ue 3 ta ae sel ley ayloyh Gale poke] LW oy OH LS lett sil) hell pd MN jy Of pe 4 Laue tobe Rivas by pb AUS OS By Syl lt ye Aull Sow ll GU ar We ce Ha ne gt UL syloyl gh bY Gale gf deal Go tle cleat gh ete 6 OS 25 2M Gl pal Wakes ee cg gfe Ol H LO gL OS gh al ng Ralace SE bide eda Jerk Oye yp Lette OLE Qe ys Calta Le ey Cena OT coe M oy 1 SN ga cage Oi See of LN Eadrstl og ataf ge ed ype Ig bLE oh ill Lad ee eal fune BIS gl CLL Gh Ryle! obate Late of abel cattle 2 eddy glass LG cull ogi Le peye gf Apt Gana of Se yal ey ly Gee ey el SoS JS teelly Gaal) ght J} AUS ge Cla) Gad ae Blt Ole aagll detall gid BLS ge ale Ob py of Ct yet Gaull Leylal eagll plead) wy 3 Soe hela gia gts QIN lS gl Gilby gh ast ple gf le Giaye ge Li ype PF A ALES OW spat cuborlill cgi) GUS tnd Le poy BE] Uf oyry de Gg 4+ Abts) eMiy dale AST plge oye tage ool Gil Gs ue Lily By pear col pila be 43-4ee | cd ee ple (Lay eo Gash, tales pb Steel oY hell Bult IS oo alll po wll afl 5 i BY! LS ct tiny 4b ell penne fb BUS ar cada ELL! By alle gaye of als oH | set pital Rego y de LL I gb ip Y of ga asl doth aud cist Ny ay PRY WES JS bbl a! dela yf I ih tiles poles ca) 0] = hale dba She (iH lel pal olael gf la gt gf LEY) Ls foe peal be Siall Bee go Gi Ae pays be ty of als” cl ole Gad dykes j id glee Vy par IS Older gf deal garg detall Gaul Sle Woe = Bs GIL BOUL pnd MI US pie al gh Gi SF CE J Gg gf ELIT | aly By par EUS ge cLadyl A WS jlall Je © 2013 Powers Resources Corparaion® yi oy cox 44-1 OE TET = ™ OR SEOayy okt y HysleasW ld! alge die po dy Lew! AB et Lee Only gee LIS Uleel glad a jLicel bats olaf cle Wl gall oo Glas ole) Yaw Gg ast ol Ce 4 Wes ale Bley ELE LL clad p ygie Day St ule Of ye lela) Gaal) coda Gat JF aL) te Gah fey SI ell 5a Glee tes Ce LL Ub etal le aah) gat aly celal desta pais bls gle of aay LS” a Lt aL ailell OU y gully ys GLU ena Joy YUU ole foe g UWL Ast olue iyol Lui yf Slee aur eta qt) By SY! A} tail ery aati ead Le de poll le aL clei otal le Ce Rea Lett kage ely LF AU he pe gly AAAI le] LE oe bale ost dla Cul Le ash ge iY MUS ge Clady) Ot aghl EU ell Gg AUS ae gb gf Ct tage olaf asl gee ple DI AST bus Cai I] he pally EDU Ce ey BO Cle GAS Joke ye GUS ge LY AS) OL ad SEI Sey LAY OL al oe) chee LBs OLE AU 3 Io Hlde Bey LST) ola! UU oe IS elaby a aT AS gl Le pce gly AEA OU yer oe CLaBYLy cag sbi! pola ge Ravlly ela) dade oyun La Mis Go As GI bell his J oe Uypen Sey OSS, Ae pal Yee Gated Sede Ot 4 sla Ol otal olge, ghee LS Led Godly Mba! Sle» Ce zt bala} OU ype sl ale gb gt le gf ed Oyo — Oy bell oyatull claw of wae eel att Guay tagll Ug few 45-1 © 2013 Powers Resources Corporaton® thsi 88h! x| agyy obte,yt | ACLS g Ct ylghl'y 3 jtalt rome jae oa eH) gus! bled deal Ob GLU) Gybll Gite 1459p peel Ge cst Shall Bly = Pel sell de cba cndill 3ge (9 AN CS ginal gle Ltt BALI 3 lg Individual Proficiency of intemal Auditors seedy pidge ela aad CW Ol aally Otjlelly 23 all 1dr OF gael onal le eA plete La cee oxi oye Hella Raght LS UP wa Ctl, OHUghy wal wJld 4 le ingll Seed Ely see ge GJ ptinal Alia pals roy geslall Gael) plat dM gle Gath ae Cresiy iby JSS tty Dy fll Ce seey Jaa GUS tele eo EFL clea aia Gath y een bp Babe JF BUS y De fo oye Vine SE AE ae 5h By es AM cp tilly OL lplly wall yo tees hey Elbeg of els hte IS le 4 oo! Gd ples isd Qe! aud GILT) OlLaly ale Ga Gg Stell Ded Ce Ys etl at OF ore Gl GIN g Dall plncel le 3d) oat — Proficiency djl.) BeLaly GLEN SY Re JSty g yor Uf AeLLt 99 Lael GD pall aay Cast lb al | Ogden gull ogibAll oY] Heol toatl GIL Galer G 34h dota bate YQ), i AU pithy Ort eo Ls ©2013 Powers Resources Corporaion® tb.i# 324 gor 46-4Aalgy owe, BAT eae patty Ayah ct Kae SS Ady SYP tool pgdll Hed Gotu Gl ye 2 twealt foal Shel Shel ye OU AY! dale y Gh GIL g UU wall GUE placed de ELI 55 Gow — Understanding rey LSU ELEY Lal pe Sally Sed UL ZY le Gall Uy Ub Uo pl ery Ub Usiee Joe Jee i pcally Gyleall Oily Lady RalAl fos dues dake alys added LVL ply Ce 3 wba daddy AST ILM, AIM digi Gig gf ISLAM oyry Gle Gall cle hall 5,58 coe sAppredation pl dy ede Spal egh gl Buell ff tage] pul LaLa! oteN ase y Gobet Oily Lady Gabtl for Lake alps ob clase [pS Of cael call oo be YA cadestall pdBAM le Ct SI Lap y CS wally 55 NAN phy RM Spd foy DE Ml op SEL Be GH IES Ah ye UySlse gah Fpl pains, OF gee cll Y SU bball odie daw gl wy Geleclly Sle GAS AL SyigSy Oly elgg AW My Oleglall dtd Annet MN pblady IS AL le ISS uf of bate YSU pple Lis O yy ASOD! GAs debit) lad pled Ue nb GEE PLM age OS Gill PAL gee oll LL Caleta ogi) aye aoa lady ole glll abet ange Of UNL gh pgiley Ved Sealy peer ollly tll gr Jabal O bee IES of ie) A Sats plas, Opals ll UH ce eaye ae CUE le abil, 4:LLY! Us gine call PLM ALF ppKe Cet AySy Leds GLA 3 5,66 1S af .@) oP AHI Ghul tage tiled) Ole gly Obrtm ly pull dlacly GiaaYh fee Stabs aly fas — aged) SLAs SEM ge OULAY Hin BAL de pity Hhal o- 1eSee oF.) alert ie bab 47-8 ©2013 Powers Resources Corporaton® aie Jb amL ial Jy! ont, y PUSS grand gle ult ond Bslge Proficiency ofthe intemal Audit Activity (Collective Proficiency) Pa yg all ALM) Sty lish crease celal gat) LU clash wee of Ce I phase GB Oglad OIS if case JLT Selly pth de Spal) deat gail) gist SSN le Ot ay op tgs Rage oe cee PL age dud UU OL UM, Gl ably all UJ Oy ba Lela Gaul eile osha SS BOIS IB] YY Leal pgs La be Glue) lids ASI Ja Woe oe lg SU (ley ae sUl es YN lela y lj Uhly GyLlt gin Me gllan Rage Lid DU Cs lgll lf Oy eke LW! Gaudl Y Olabdl BIS 5] Hata dae Ste HI I eb (Li LI gull gcd ad Ke vor le ales Geb os tnghl lal owl I) g bd aed pla geld Gill Gf UI aul tae pe =| aby My Cay OUT 13] aagll clo AU ol ehh Eady GLH AIS! Gad - By eae Entel ©2013 Powers Resouroes Corporation® thaie BAH gor 48-4 oom Se PT iyy one TOE ee Mele Spal gf desta dy gllaly cit ght slr gaelall 55d bles fae Ug) cee gl Ly ALi tall gale of gh 4) Be age ad aU Sig Pott fa all Yop ee Yell gall g ole wey AL gl HY! ole PU byt gh etl sau gloat le OE ne oe ee BDU LAR] dT YESS Ee se Uy on Gud! bla 4 Eat hae fh ye Mie 2 SMU sbael gh al Lams Ob put all do JU ah OSG LE As Jats cones coer dE ST Dall 98 oe Oe EB BRE Slt obey Bat Jett bas edad > cel ele - Mele + ltl + sari qwaandl = pebllele = legal! as cles! = Bell ely = cer J egal = Vid ginal - Meld - ee caeriglt = Fe OA! ole Bla Ul cl ab gia og ipally clan Yly oleh tus Bane GE Lage ey Gera ll GLY Gabe est holla yf aa aly aasin llgery thee Sy pe gli sda en 1 AWW Say 1 LEY, Sad ola gly Gail SEW, Gly Gal YI Jo Spel aa 2 sazall Aaah yf Ostet bur! Olas Joe iar Spo Halll Dy LSI! dt 3 wba GSAS Stee sh > stag 054] ch Gal tly 05H] F GU Jal pm coy Sle YY aaleall oly) § olin Ol, acl Js 49-1 ©2013 Powers Resouroes Corporaion® abit at amay ony Mabel) G\ySY) Rael) WL lie Je evens Gob plead Gal tee lle Obe 6 coil Matis Lay ged LU bla Vy Aad y Aeilly gla) ALL ARV!» Go pall pei 7 pla ols eyo le LL ght BLS doe ee ee ey pe 8 dled sf gLaVolss 9 os Rada) yo Wy jbl) Syla] Je oh Lteel 10 | cots poke Of ale cle alae ly So le Olt Ul! etl gil) gist! Sl any be > [LA shes ge Laney) sgl) Vnleg MN plgll: gla Lb OGL EUS Le py ADL Li” Fr 8 Ga ptt oe eae Fe Gil) cht Gat I ge oT Ob LS ye OH! | Vy el I GH lle BLE 6 VE er of sal Whe Gg Gell paul) gail | | | be ae de 52) elt gf Ud bY Jf Le aaah Emi Aly aad Uplre de stacey GW Glide GN de ol! eA) Ue BLEW hf a EL At lab gai te A Hill oly keel Q del of beta Fle Ae Bagh GU Spade alacel Ube oy tae Pad Geet dy Obl ch Naat ltd Jaa! GI WEY sel gy Gols Ul plly dale Lage Lape G de al OE ype, Fane gl Lng beck Se tae Gd sof GLbL Stas AUS ty ody cae UL) ag ht GU aa @ ght a slag) onlin] LM Jal € 95 Gail GQ dee WU Agha Bye (0) Sil aaghl: Ailell Glee gee dahl ah acd Gil Ca yitly pl Ge Qe) | | | i | ab Jae (sil JG Gh GS RU ah aU Le eas ll phy dial Gee (4) tne ght © 2013 Powers Resources Corporation® a yie 3.86 ee 50-1 34}ay obey file eg yy UE pal he WI oil gely of dell goal shad at I le 2 pide gab Of Se tae sf eas of idle OUD ory ge Olas CUS y chan WAI aed! oj aby Ble alt GAS oy de WLI aL! che $s or Juhl at pad OSG AG soll AAU aeLal .(h) Bylo) ely Sel tel pad oy day 3 of last gl aagll of ead! dal Oe (WY) Amel Us Jets wat age of Ula 3 byl I gael» GE abt gf La lly de UH) LL! pas ow 0,55 of ast Be Gs! (E) Hane oll Lea or EL Ll pair of aol ope all 6 AUN a UT Ol BIL (>) Ape LN asl pas Ye feat 8 gil GNI pl tl gf dU) O39 Syke ge gabe kag eb CAS y gall pa JL i A yo oe WL Eb pa WISH) SA EAN Saal OF oy sy of eeLUl Goal shad a I ole dee ge GE OLA eA oe (POD Ball Aa! Syn Y odes cas Ned Glee Gud guler Olle GUS ge rH OL eel! gat Ob Let 1 nen JB cab shane Sl A U yaas gl ol! Yee caer jE ogi AID (gate dt By tre J eu 2 Lins pds SLnel GUL ye ABS Ob glall de frat of geet gba cauissl ya I de oy BN peg det Gi BLA al AL ods Jedd GU OF gs ISTH 6 yy Ley che sill at ley Lakes (Lal aL) dag Obey 4 ae pf Olle g beaks pM we rey le han aaa ogo ce erly oF Leta gad) Ailbaiy Joo Gaal 1 sbagil a1 Al agll dabelt ott g Yabis Gi pl! At ULaall 2. GL Seesly Ces Gots JLavl, 450 sul le p>LY) Ge ailall Yladl 3 BNL CAB all Tall gett pie gil ob a Vly lol BVy Roth lyk 4 51-1 © 2013 Powers Resources Corporaion® dese Bit a eeLag oats, AB AY oi) ah cLegtal ot AI gh Rot! aa Gh gf adm y 3c abel OL lsc 5 pall elt oS de Spat pe Gl Sl de Lay all opal Ladd de BULLI bled 6 sag (set Gaus duly (hall dele date ple de ole! cell Gael) glad nd 5 3 1 Oshlaly elas 55h bles U Qa gl end pli Okla eat Ee LL hl pais off Lane Fe lapel BUS fats Le, joel fall AUT etal Gadd plats nat Shy ad teh Jo ¢ gil ob ped bs a EN eae Ub 6 coll ob GP LEYS etal sual) sds aad J a1 f 13] Tt Lyd GLYL ald J taal pads aay le Spall SE hy gal agli cad ae DU! Lg Ut oy sete goth Seba gO pl OI 13) ely OF Unae eel GSU phd Gad th ley ghd Usd de le lg Bll sat egll BIS a oth gal 3 Joly Labs Ae LI LL gaa Hala dd ©2015 Powers Resources Corporalion® sbsa= J tH coe 52-1 hE ~ Se megy ory Raj Angll dyin Bj Aagll Qld Ja 5 Gath Alyy Bball Let ial Jus Of gaces :Due Professional Care 44jU1 Aaglt Abad f SU Lgl Le gh By BN ud BM pall ga plea es pink gins els Ghae col oye Eyl SAMS yy A Nye Of alee natal she Meare pd] Ibert ee diet 1 leyt Fede 2 BUS re fad 3 ba pled gf pail 4 dlalinis 5 Ged tye Pot Al ope ary gl dee, Gy bil 6 Coot MY che gl aly) 96 WU fey wat 7 el gis Land pl IY) (LaISl HUS OG Leauery ciglt OLsdbl Coole pl dDU G.0U! aagll Gla) Jats oy lela SBN Lat age Bile] oly Lott ALI tel yb Mp LEY aa gll GG peal Jl GL chet FLA oa teal ot Vy cou pall SUS Ged) BF LDU all Slt lst og dial att Ly eUae] culell aU Se Y Lids odtelally SLEW JS fovelas IS dent yo I) cle! Oyo OF LY cage bell Ball 2 LISS LS aay 59h gh ned PDE) ogy pale Glee ast arp OES peat J Ue ope IG alert g ek LV ile) Gor gend'y Sobel) Sy dle ay dlelaionly GUM esi Of A jDUI g BLAU LS td pipe al paca Y da pW gl Abily OF ge any AST Otel a] Of? Fob sf Ghai oud of (Se cl AU bLAN S} Lee hell gill ae of Ce QU GUT tsi 53-1 © 2013 Powers Resources Corporation eit Byit! gt Jgy! owt yt ay EB Stell LE pled AK) etal Gi ely OF aM) Ragll ledl alee ye vedledy dee Re 8 pled o eV OLS fle eb el bts gp dheel g eepDUl taglh etal et giall Jay of Ge af le wlll yas oy elie! 3 ag sRagll Ghat Gein GU foal ge A ASU Oleh pr) Yale Sab gh PLU EAT fais 2 FUG Ny PN djboly US pL lle Web BUT ee 3 Ais pe OY gt JL! gl cla ys de OYE Sy JLetl 4 acs gall W Ler AST Sesh SS 5 reylash GS Gold stl gill eb of Ce alee las ati tej Bagh gill Gly CS py tek US GL Mad OL gy Ole dalglly OAL Mp Ble} c foal! Us iat tm yoy aglt Ghul jy lel fat we 2 Aj hg ab ll SULLY G be Le) agll AIS Lae gl le ops of Jase il lll 3 SRSLY SLL Lh lla Gl LN 6 OST OF Ke coll ley gill 4 GS Ah ys Staal Ghul thet Gli de Lostol oi Watt tb 5 Aehgeadl GS pyr le that oi sll 6 © 2013 Powers Resources Corporaion® abit Sitter satiy owiayyt ell galt py soolt Continuing Proessionel Development ~=-l ae ase ayo 6 esl GB Gg Call eal coal pga ah alts ey cd) oe polled pA De ee ola pene Ly etan OF LLU pall plat ipl) GU pelea By ecnalerlUl cgi le ey 1 Bale foe baled de oa gle WI ale patel ell apes Sab ye GAM pH y piles 2S cpaalasy JY ol CIA jl eel hl tptedle thal UE oye ph slg de abba 1 Ueeb LEM Hagll Olat par ly ng Reade Lal GLa oly yilly Aah Ul GULL Sipttly OLE yuan eel Slee B tll ceo gale g LAL! Ge) Bee bles glee Q toed ll oly shthy Obey climoal de pine EME le eli 2 Gil ets gael Steel LyLh Soll Gell WY) We Gates «dhe Gull laity vendeslill gill Gamo eal sgh aah Q Gel poll spell ape he Golety aey hela a Gchesll i ule pete 5 ONE SF obelast! Ge call ids el dy g GL SY Wb Jats of Sey ASE aaj gl LS OAT 5] ces eli’ gALilgry yall Regll tated gle J peal JD ope phe CU de Cadel gail ame ely OE JIS Rens awh GG plat tas Magy Gaull B caleba pd Ladle dongle] Gackt Ke 9 Ugrrrl py Read Gla ad 1 Geass) abel abate (Soe aah 2 el cet tel Paes 3 Lal Old Cy te ee Ahi ely 4 55-4 (©2013 Powers Resources Corporalion® 2.2 GAL geAagy oi Bo gt cess ASE eal y aqeslall Gaul bUs do dy ell Go bis chal ea oly ob pie Ass Label ee pa stall ASN le Cat al le HU pl dell dig UU) wlll gas 1 gel GRAS BUS Gil WIS aly a6 Bo yh By AS Gully de ai ys ce eslall Bus Gig Perla 5H) DUA a pad ANS] Ji ory he uli penal ot 1 aagll SET Leolay caelally Het ped LIK] okey ela) saul bles Ally BUS Liat eal oll pes 2 The Quality Assurance Program Process 83 1 SE quly Aber eagle pasty cll GL SY Scala all aca of ao Bayh! gale bbs A BS A lal pene py US yy SL pally ayht AS le Saal AU reglthalh 53d bUs ob dual lg! lod Vyas SG Ryall lel a ae OSs Of Ca gal stall 5d Sls Gel Ub aly sop ch adeball Gaul Gy ay Bgl) OLB Looley stl 5d Lb aagll Sy bd yt le few () Wel ety Ble LS Ss LS oT ley tall OGL OT JF oe A be (ED wh shh eral pate COME, OLS la] Boel gly Ale Jaw of Ge Bayh gly Ll 2 By Ugly eeLul ght LL Yat coll lve sll ey fal dy cy Je eb © 2013 Powers Resources Corporation® ie J 84 got 56-1yy owL,W obey atts Sp fee gil BAe eel de ULL) GLU pil Lie ats 29 ght weet 3 ele peed Lal alle paaty deel gern leg clay LHW Ghd BLS fay sagt Satay Bgl OUD tools tell yall wlally hell Gch Garay Lidl cle cl cada pe UT abba Ball lel > pad CS hath dash abel Guay Sloat) belay ell Git dle RL (Oy adel Hemel bt S bly AS LI AE, Old al ely O eleY ALG BL lly BSI wlll Gadasll delyly aL tly cull wid! (ey eth al) (gaa ll pales Fag ee I yely lel fuasl gbily anal yell deat ald.) AgPal SUT pgeay Rae gt) obdad Blan Od Git Gad) bl ols BY L gad (4) OF gery pated! comcnall Sf B25 Cnty pal aggre BT att OF Oe speed yal od SL Vy dey chat ol G aL Obs Gy Gall) Cae oad Jed gt) eid desah JO gy ee gs U Lay Pel Goad) shisll God JM le GkLlly Qld GIy lati Gad git al 5 Beall deal Ug er Ge jUhly BL Lak doll Gly ped Obbe gis TLL cone JEN ogiBall gf ayia alt FU ayloYl ee seg Gel SLES fae ILS ye Gin BA Gol ed ASE ally prone pa Bale gal gil spe) © OM Lay = cel pall Jacl - IH pil Jet - S71 ©2013 Powers Resources Corporaton® 22 ah ayy one, | eM endl Jtsel i ey det GBull BLS bY Feu A5LAI de Internal Assessments lll pendélt Steel acts same fll feels ope ge HT Gotetl thal gf QW pail Glob Las ay 99 Oleg Ls he sega) GL EY! Shee! ops Leela le o> 88 :Ongoing Monitoring (Reviews) 8 yaall A811 f CL Ly Cleland G Bp ALN tbls Cacat dale pry olds Ganley Let Gish SSH Gary Jel BS) DU SS eget Bae US gd BLY Bb] G Heel 53) qd ad MY apamall La1 AN Slash Sole Gert Gaull wlaey gl clare tsoley Geeta IIE gt ASL ode gat OF Key Rell liens Las Olas Ub plall aa gil tell dleely | S | : i | tee bl erly Utley wGBUd ple ot tage JS SdH Joelul gus) lest de GILY) 1 Gas ciel or Vly co pe Cat pay ah oye STS oo GSE lh tle ll ope Unb y Med LI ts 2 (GSH lel arly Jlee! Jo AS Q Bayi) Ge Jy teeta paul) dssl g Gd Llty deal oe V otghly hal ys BM lege 3 [ Reglh le Ogle Y eal Su ox cal catia JS oy list JS all Lyf tary 4 LL | | aby ISS Ela ely Gal alot olély TLE Upty ates Sybil ley tll Obie i U3, gd Fgh leo shy Janll 359 ody fee cs Mi clo OLS 6 is) hy a SUE gall 2 ay Lagi ole Jer gu -Periodic assessments yy beg age Q ghetall gach bis abby BUS paddy cgdtlh pulacy cel! olpbel iwalcy «deal 2 OF ay pA ALU! peaitll LEY yey 4 Rael lg! Gabe OleLee! cgbslall gal bla Agel lg ole gat ar lined 2ST lelatinly bE ela} Ja 1 (GY petal) gel) Gd bls ol algae 2 ©2013 Powers Resources Corporation® Ait 24 gor 58-4yt cong aes Oya nis ot «Scull Sbeel agit cyt Lis al por cof sf Opderall OLLI OAM oy 3 te hg ATI clase st of pte Gebel abit LF oye GUS der cola gl alll olbely GM pal ow Qa 4 Aan MG Gal SLE! coet ow cy eT lS clot be lady Ups jbing dell Gull bles elaly Obl i nee clogs shiel dats 5 eqgotlulh gaudl age JEG Jui Le RLeiall Olah gaits alld pli aoe pds OF iglthall Gaia cel 5M le rgulall Als ig suger BUI le BY ley UW Ey! aly Of Lan ales Leese yey Letitia le bie Ub cota Atel y LSU 6/90) meal Stel Vly ell pad atl heed g Day Ba oe pet ead LS oSLat pat Gal ey yal deta pall Lb of Seo 8 GN BIIU palh Rne JS ely co UL pall IS Hfy Lal” Gelity or J pend Sloe (geal pees foe OF Se DLL odbe Goad (AY ace Crud pie) Dine por JS ot ar Gioedl Aaa AA ce Sh pais Ue a og, 59-4 © 2013 Powers Resources Corporalon® bie Gh ax rrAi obls,y IP pall Stas Lara cdelall Gass) bLss 228 Cae pad External Assessments gry! gaaidt Jct Joos peal Hy ei 5a he Lah Sigh pl wlally cdaghl OGL Coates cell Gs. Say LAS rk BS aT aE IB pe Clyne Gah JS JI le Maly 3+ ole itl incl | | | TENE let a Ala 5 Sl aly OF Geta GSW glk aN de Gey Rael yl ge Ld See Gl ae I Ot ally ee LS gel Jlaef deeb 1 abla 9 Ls oes VL! ol ald Bite a Uh BADE, ap 2 cdot) GSU Hagll LLM a UG Go UH pail Gp ay OF Le Sag (hy UE pail Uae gf UY et cl] aba] ceil Gail Hath, Peal Gb Glad sf og al Gyles dba 0,6 Y of Le A bell (oy BIAS LU Ub ay gil ea gl ot bm gf bal Gi all ie OSG Y of Cty ca utt UE Lg thas yo gf ae gl lsh tat ol Lage Gye lege gh gall GaUL bell ort abst Ole J all ade ele Bd (LT 3 caleba a! AVI Ob eplal g Ud) UL FAVS ogee of pil sell) pS sped Ga gare plat gtd olny hey dell PLSD Gayle poet clo 28S to yy cabins Nyce Of Se baile! abl 6 ath obi gl OLE di O ald eal | Blas Gale a JUL pall Jlael ates :Soope of Extemal Assessments ar U4 ead! Jac! Giles sagettall GBs LL ye Ad) petal ety dail oe Lely GI Lele Lag Qyal wlll cag OLE Cooley cube Gud Guay a 1 cggeetalh Gall be sley lel aly Glues debe y etal gud Gthay a det Galea Lol gh Aaah y WN y ALY) OGL otlberey hy cl) oLWlely coll 2 Vy a gels cit LUG oe Chat oy pill hall SybYly Uy bY ple olay 2 ex Wala Grd MS Qe aes Q US LI Steel eo Leth ad DLs LG 3 Abend AUG 3 aS pAM end I Ole yeah ©2013 Powers Resources Coporation®)sbsit 3h coe SSS NEN EE [eeiy coy Gell gil bles g tated olay flags oid 4 coe apf AUS GAG gLehall Ghi G cabal GN pylally Glaaadly bly Ball ap 5 See cant Y pl We cys ayy ae gh! Sle Biles a5 (delall sud! bli US BL Le yuk 6 we el ey pais Ue sll g det Gil gdsll Gat SN ae ill add qailell ands gy A Lee sls GR Aap F gel goad side nS Ap tiled lll Gy pt pets JUST Ciey 2 eg BBL: UI SY Mil ot Ged Sle) ey peal GL pL, GUS tel oA et BL a HH orb Al Sy GY sgh ce Sale ait ye Ld pe 3 Hell Atel tool eh dal Gas, Gell gh BU Ae ote Je lh celal goad Lal aagll aya otal el g cb J BI be LA US gE, dag ote lal cell sit placed aad (OH) DU bE tardy OS OF ast Gol Uy pal pBl ae le Lasley canoll tala ole gh) Rel all aha paces Gly Cal cle be de etal jail chat! tJ op) .@) Aas Real yiy lie os of Xe :SelFAssessment with Independent Validation awl! CarSly O pill (LU) gael 2 OS ase gf Spdeadl Leh gid dest I Gohl pail fl” Vode padtll gag yll te tll ow Col Ms Jastey ge tht Mey hil pal See Ey chk Lela gal) echadcll ad Jao g oF hoe Gi pk calally Ball OLsdeL, de lull 5d) bles a Sym sae Jl ohn] BU pee de 61-4 © 2013 Powers Resources Corporaton® thie B24 eax ~ ; —!ayy oats, ye foe gt Cath Bs QU pet Gy CL Ler cla] Le lagey fier ule erly de 2 1 ralebly ght LDL, Leh! Gd) LL Als ge Som aly ellie gydag con AA pall story goebll Geel adalah agit Jy aly Jase gol A pads 3 soda OL apt gb fal ya Wylty Gull Edel OU) Gee of ghd Coat G djl GU pail tees le JEM Gu gly JE She gly ole ley pail le ails de WLU) GUL oy pj le 2 lh _ pid 3 Bog | | i eda Of led Cu fll Q Bail) lll pil tg le Jae aa lh Gilg | Jie 3 (@) she ge DA DLE eee CA AS yy Le le Lal sel de LU) Libel ope Oi 228 3 5251p cle sily cabal ery 4d B2yy Ue Sill deal ad ey Whale Ly andy dey OF ill eal al Sey 0) SI pit yy atl! pid BY ay ce dl BD pastel BF ope JIS le oN Bally det Gaal) gel NI JS oe aol 4 crlsey Lb yf Up dela Gael cecal A ay F crey cea op arith of c sled eA lad BL ce JULI giall I]y yBY! Ald) YUL G LDL Jeol tll ocill GLU path gle aw clipe 5 BL SY! Sly GS JS Qale salad Jar G dell gid! bls dele Lue ch aati y Led ut ae Sly SLAW a Say babe Gel gia BUS OS Lue () AL UG Jy US bt Calpe ghey de eae ka tel Uled Lape eee a etal paul bls ois Je 8 (e) eS Je OL Ll oe het Blah tLe yo A cad lool olde (Benchmarking ili- Ube) KAA Le Ll ode Gedsty Gaul) ©2013 Powers Resources Corporation® aye BAL doe _ 624ayy! obs, y eked ally QU pad ot Spr A gall of oot gual glial pt Md g JB -0) | yh BN cp y AST gealigd go Sedat Alay «etl Goud Ged Ons | PH pall gdlie We lll aes | Conformance with the Standards | Ragll Lh pull Cay heal sash BUS" ob c pay Of betull Gaua site ot Se A gel aad) bls of ams d) 28 WU pS) wT GUT JL g “etal gall BLL | ryalally ight OUI ooley ea GS Ga ad a Gila K deel og, | fod oJ piel nel A Bey yilly Basal Lath pais Jlash 2 | scaler ah IS 84 JIU He LF I or UH pall nef 3 1 pe Ue II opt Wyse AES py AI pte OV Goh Of Aes le WA a yLall plant FS oe i ade deta sul bls bud BL ULE gy of metas (Lose gf Libel Lend OS" ol pry 32 ght j ree le gel g Ob de Uprroealy Leable od OI A Uy bee Jat i wists de Spall py S pail daw oe SI alsy obs GI mad bla gig of 1 1 BS JS Youoeet itl ple OE ob | SB opt Ugle Wotal poy OLS gl) mall lel ard ge UY! ley Udi Bl As gg of 2 patil thew OB ge IE ge EY! ley Ue BLYI UI CLAY! ge Vopr Gel gaa ghisll SI poe og | Whe US ate y cdildleey cclelall Git) bL2s Joad ISH GUase ist Gly pulelly eh pure | sala dle coi gh ole LS SIE ok pat Ge dpa Bg Jel 63-1 ©2013 Powers Resources Corporalion®® ab,te Fyidt aa | egLol AN Gt] g Lela Gata pad Gola pest Ld fenly 5 the hans O25) Cah) gs Gall Ye Gat pty ile le pa LLY UY OU ype gat Bes auch ah sul Lah pgaile le ad cage OH det Gatdt GAS aay UY! lt g Gaul Hake ye Op ghar pny GAM gle Od phe BOE DD oy alll ee ye ely JU eas awe Gils (Ll sely pendll B doegy lagl ob cqmnarall call Glo Ub by LS Goud Gad Oleg LARA Uaich Halal) Sid! lags de panes pag lel — Osler ody) Syste BE We Ose pe We Oy hey egal 5h an yog CA Lgll Ge Falesel iste ely 3 clgpereat pat BRM a quill Luar lol G Cede BU ayy eV de ell G50 Gel) cad & Sad) gal gh go lil pe Ul inal LU gay BAN oe LS By plead bat Uh y (oad BL yl G RSI Sy pall: Saad) gol BS peg cape ace all BLE oye y SS wal SN ye CAiBILl op edll SLY cet) pall (US ope y pole OF Gad pt wey CF el ebiaed stal pad (Uh a ght se SSE nly ope Colley GRU yyile Jamey Uyrernal peg lh soil SLE CAE gh Gols tale ell ey dda ASU 6592 pa PU ayy Up ae SL spl pei LS ill clo ads Ald BoA ob SU sae Gee Lab 5 SAM ancl bus LLL ae gall eee Ciel Yh saeay ouky ide oti de ill et LEIS Ta esata ue | a9 ond Ne eda y Sebo dy pth ObeLL ale deley 2 seh pela Glas Lag cal yal don gl pad tela 3 | idly Lin ply 35 Aly abel OL a SE gael A see Le Se aang ol cad pS BS ph end Oger Oplbell Gale Ce calle obser by 12 Rial JEU ye Lage of ot gh ISL yd ah tll ely AS es OS Ve eS gl OS OT ening lah pl alee ayn | ON pa phe S| J ode pat te eA Oba 2 aby ee ange JS ML ie tgs Dy ebol Le el a) 2 ent pill | 16 dla ol Sydly Gall bts hg Qe! fall we eo Gilye Licbe al shes 2S Say ebayer Page Chea yp GHIA SITY pl DY ee wad 3 | SA of ely Bde oe STOLE le stl Obagi okie ee pail slice delt | olen g aul A | Saal Ses cal pb asad ent fl Quill LS Clore cob egg 5 | | ED ee UN le cody MAb HLA, Solel de Kalicel quis 0% of 6 (EUS aby Fly oe | | Uae Og gat bil 8) leds SI aghast ls op eps A) Appeal! tel ery! | chp gil Cag aio Glee I toh pa gla) 2) PUL pill hall pli] es ee Oat one of Ce caitally OB MY ob ey pat ge eas” 3 | By SiN daca | | 15 Olay plan dLe Iyar oly All 8, yall, | Rage JS Bt pad co eS Gite IS Ge Lestaliny Jia DLs pet pa Of Ce | dye og te pa al Ye hull SIyise ASW ab tle dal 5 | det clentyp vl 6 | | J Baal le gp ASW has JS” cp ely sce Gall gal g Bel cad tll le 7 Atl She Vy tall Caigh le cell Gy 8 | BE pall CLOT pag pects Ub Gahth Jlecl Ube onully ow ll ce yt ames 9 alll pb OVE tae Jpn Cabal er gop od AlN Rie Gal gay ghd | sped Bish gy BIS JSar aly pa AVL pol cod ANY costal gle 6.10 | 65-4 ©2013 Powers Resources Corporation® ie Sih auc iAplgy! oistayyt ib [ © 2013 Powers Resouroes Corporalion® abit ht om ayl eall pred Alsi) 8 J Internal Control / Risk Ma JStvy bods Su a6 Jb abt aall pole adil Lie aly - : AY) see le GB OLEAN gssy cd SMI jl Obed gy MBS -25 ral bie fie tia Yl Cd oly UN Qa ible Las of - Dba g clad lh A le 5S ly gb OLA JS pl Lin tend ie = Baas OY MAI©2013 Powers Resources Corporation® ie Jit gan pled Abeta aPel Lista 40 Jb poled y Abit 46 1 (%35 -%25) GUY Sey oe AAS Leal pal ¢ il oF eh 2 BEN OLS 1 pall ce Reta UG SI BE ie gun AYES LY CSU to al bball Wee padling olelbavee 12 pel Sea js sy ph CU BEY) CE aes pte GET JSLELI ary Ge Dall Ge Saal = gl Gee | Ye Dpahl ese gol Baellt gf lagi | Spall sae at lb Co lh os OF ore Go Git G Wall peal le Fatal — ByUglt ce Heil Geld y GLEY! SBS. JS ¢ gob Sl BoE Oyo Lael! ©2013 Powers Resources Corporation® 1,28 I gorPeay ital 4B © 2013 Powers Resources Corporation® ab sis S34 go 42peeey LL Ut Hy) Lal galt et gi ol penis (Ob All eb coe de ala 86 gy QU I Lad all ¢ Lyf “y ately peal 6yfo] GA SbY! JF ow Gdotell philly Lal pally be» Control UU Jb aad, A ANS Sob j GAS US yall Gb oad J Vyey bill ode paz yf UT Be oa AYE bel pall el gly lines Ui) OL dill pols dae gl) Ghul, UE | | ragtdh @LABY! Gy ay Jb al pall peal Se oe i SUN 05,5 ce :Feedtorward Controls Angas!) yli/3 atl) Aly) Hy MN Loss piall Ag yim ety CA yates 25 oA 8 coms :Concumtrent Controls (aantilly doLalt HylB MN La gall 2 Sl) OU ZV y SUM Oye oF diel! eb) aad de aw’ :Feodback Controls (bebe!) dal i by Lal galt 3 PU gel Jue Joie QS’ ag J del pall AT Ges Sl og ah bea el pn! JF Las lt ols! ye :Preventative Controls 4506 Jt Agi Jt Jaal yall 1 Hee pall ods dtl oy stl Ste aie lel pt ae gy Lek go opal atl ebay Cee Bee ant placed gh sedans ab oa2 ye op ert G6 LU (opdecen dy Gab oF al tlh OULee IE G9 yg Salad ope OY atl SIS y Gal Sy endl ll coe oh tN ObLee hh () FB OT lb gi Ob atl ed Mp Lgads 3 al ed) Olle) Ah A) deol» al | © Ral abe oe ats FB y YB, bale 2 W515 oly lh SI oid aad ALY Stes Ni ud (0) AALS ot yl bela, des Anal Ladi Q deg of LS gl oyall 5-2 © 2013 Powers Resources Corporation®) thi at oo ED Tr -"HIE bushy Metal 29 i © 2013 Powers Resources Corporation® yi SM ert | cys By ay ellen i 2448 gall Ll ja» :Detective Controls 4515 48) Lay 50 Ab all BLS a be olla af ye GAS Y] Gk Gta ote olathe (ly A pall OYLLI ot yt” gg Ad! BL Vy FRG Ag J Lal pall oo Eg (CY) te gS gilda AI Lily ON Lely Ole pd Le) asl peall or GSS gpl ISU eoad ay :Cortective Controls durewaelt Auth Sh dal pall AsLaieYt 25 Ubi etal Sager OLaca) pened :Monitoring Controls Aayelly 251 Au Lote! 46 J at pall lle AGN Lt a gel etgl .o ghey bli gy BLL py Ay) Lilo (2 :YesiNo Controls (¥/ aby AyUalt Layl so 2h bl 52 gh AV take Ct Lg py GRE UALS Slob ply qilell gig Ub Uyld, Lely :Stooring Controls ger gl! Lay walt agai Gi! gl! sylll eo Le Roe qilsi Oli 4,18; Jes) 2 :Postaction Controls Jal) ASU! Jay! pall ahaa § OUI 2YI clad} le faally Gilt clo pad Lud A 6-2pets tall ipl dabedt Ab Jt Loy! yall Application Controls ses gl liga Aa g cL aYy HLM Js! Gilby Lead as YE) hla gay role Lp Gaby eo yet) le splladl & yeady hea] ay gli Lean y gh AK, bly Paral ULI of pla g yaad y ) ee Ish by alah ab A pall le gah oll kes of 2 aay ay ple Abdel, Yala pS legally OLLI of 3 a pat BLA 9S ly este | AB Sblaly La coy sInput Controls Oreuly Allee! Lay galt 1 bled Of Obed Woy ay Ay CULN dee oe Gi) Gus pd abel cles lal pat ff Wal pa gh dey Go treaty Suc SF Gk Gy Sh a} 295 Processing Controls Utell Alen Ailedlt Lal yiall 2 ed) seh all aby able go aL OLS ob AST on Dyin Oyo Ls Aigo y AAS tay ey Gad gy Leg JN Ul fy Geld lead ao 5 Hel bela} as :Output Controls br ply Mile! Laiipalt 3 cyl pets le Vig Vy Uy tid Obl pls GL of Lede J pall 7-2 © 2013 Powers Resoutoes Corporation® ab 22 2h gepeep Leal 4 J ONE AY dbeed! Ay J Lay pal Input Controls Gol Gb ye CMe LS dU) Gla Ge > :Check Digit GSsdI 68) I AB! iy Upbsd pap Ebel Utd of Olea) dm tase ASLUYL gh fat gf gent Yelle ye GAS! ail) Srmdi ote OF Obed tlds eSLeoyl Gab le Sayer Oma ote Ube] Ce gil oeenll one le Ge Lad gle! Yorgt pe ULSI JLesy Ree sTable Look Ups Uns Gwe yl ga skeet Whee] (Ss. ll Dyll paill ats ieee ae yr Grae ge SDSL Sead JBL UD le ES Ulead Le fir Gg Ueall Gleeal) 5.505 :Field Check Jit Gand ayste pBI dest ye Syke Dall ee Jog DEW O55 of ew Aeall gill O57 Of Olas Lf Gg, sLeh y@ :Limit and Range Tests J galt salt sf EY jee! CG ydlh ale ae Ball ATAU 5 yb OF Ke V Mead yell pall ye pant hE Sle crate dally Laat Lee Mie pens of Sey) Ubbal lof gb US jlns 5 ool aby pe HUY ye (lll ihe be 9 Be py By pa oS ge Ural OUI! Azle ¢ 48 jloel y :Reasonableness Tests 4 pial! jto+! gle gh UII 15 ee OLS id pias NY OLN pb OSS Of Dladd BUS) Lae Of paced ate Opell pyle Boe ST (By Jeo] # BB Wyle pe add BU yor Qed SOE GEL tlie ene 3 Last le VI Lie pany of Sey) Wyle pe WU gllall 4S ©2013 Powers Resources Corporation® ate Jit gm usesssSEstase semanas te Ge Heal Orme ode ¢ pat Able de Lace :Revord Count reed stat 8-2_peully Leta Up Balch Controls oldutt lane 5 aad yay JI oI ZY bi peady UE come Y Qnlt oo :Hash Totals gall dene galt 78) gi BT ane pall LUS Ugables aly gil git gl ous of p+ Gea! :Total Documents (Records) Sra! gh BVP ove 2 ode ge Ughles aly gil palyall oe Gila OF gee Ee lds G Abul Gi JI ote sles als pil yah JSG op Alay! oul of ye Grud :Total items per Document 43g JS J ays ate 3 BSE Gg Alneadl Oy pull oy ote Galle OF aey Whe plas J Aeeall adh oad Gilles tidy sWheal # gl Og all oye sae ae Ctl Gilly pela aly Gil AD gall g yest Of gy Gieald :Cash Totals UAis) alt! 4 BN A LS ce Soph ill tab 3 g pot Gilles OF gio Me bea] glo gull sal bes) & Of Ke Mee Hake DLT Joell i fl gcy of Olea : Sequence Check fouluclt drme GM ends ody cel aby poy (LE OE F tle Ge Fd oo Bh ae ot Jem py OS I lin eo Y Wee gat gll Gale ler er Gil UL! See Olea! Validity Check OULS! dene Gdar b pel pg Le by gB oo taab hy Ube} pe Lakes oye it pik UE Jed} ps Dew ye Gove Mabel By gf jay OF oye AST a So or ll abel pAb f AIK ae anal 9 U4 Las, (AN jgge bane G Lad psn Gaull Le 9) ed B teal! Jel) B Gal oye y pte ct Glew!) :Completeness Check cle glall Shes! Gi whe Joe 2 gol lL of y gia :Duplicate Check 5! (Si gd 3 SB gt Blea] FEAL 2 gb opery pale gt AST Ue ce LB pay JS | « cp yey clad a5 SG bea) , 9-2 ©2013 Powers Resources CorporationD pie Jib! |bully Leta ai OS 4 LUlal Sle) gx cam Key Verification (iyo fh done yo Gilly ¢ yal Jeol Git J UB] MY ae Vy od 2 Le joy leah pap De Ugh gp Gi Gai g Meal OLLI i gs, csi jai galas po Se COULD Jaf Le gy So) ably Sls} ue pts Echo Check hall ghar p dae Q pie Gaul lag ELA oul a Yel eA SAT UW) Sut Slip dale] oA jagoell Le fae gael) SUL cy Dba! w Lis,» 52 sLogical Relationships Check Aeilad! Utell g547 FAL ye Ole Bla Mee Lhe BOW Ly CAT gl oT fie G dell Obtdly BSN de a 16 0 ae OK of Gand yl Ue Ul al al janet foe Ib) ddl By as FB Ube] Fl ObLadl Qe of 2.58 sInput Authorization OEY Gage Fe igh Bada VK Al Ga he Leb of Sey Sb US Ge de suse al ogee) OLS Batch Forms GUM! i tesal le ad gl 1 Y bli of lua! :Online Access Controls Clayhall 254] Spe gt gle ABN Layhyo 2 Uy OS yebl Gol29I YI Ypbes Sf dpe od pl Gola aS Liss Lat JSS Ih Unique Passwords S43) 591 Obl 3, Fanlnm Laity slat sf otal VGA BS Sey CLE LI) jad ay eisy :Terminal Identification oyu! OLS b jad 4 Ly Ub comes gail ots all YY DULL US Spell oe See UL Ae GS led (Gane Lede CIT 13] LY) :Source Documents Halt GB, 5 SUL LEST Lada iter da ey dad pay cla play © 2013 Powers Resources Corporaton® ahsie Sib ae 10-2Py Ae 28 J UN Alas Mile! Ayb Ji Laat galt Processing Controls, GB tet) GAM JLT) Gry bee jlo :Edlting gael abbot 1 Le Ge on ke hee | 93 ce :Manual Recalculations Uys, Ld Bate ee A pelt de pay bull of gs as able EF gall oLLel! i cl pal i 7 7 ; I a Gp cdesaf gil UL! of py ash J) Suds :Runto-Run Totals Ul oil exdoull olbes Ube cay yobler Fy CLS Bo pelt! 8 gl pall 05 of Ola Sl Sage shaot_ cLimit and Range Test ged sl gf abt shart o Spill eye Viens Sat Sle cya Baily Lyk lee | (road ip dae Q Wat ley! We pate of Say) i" Bye od co ables CF gil Ould Milas. ¢yk jla+! 5 :Reasonableness Test AJ galt slot! 0 H Lal eV Lia pase of (Say W yine ULI LUG pF OSG OT OLadal WS y Une Bt wey (AN dante Lew bbe pli y NY ge eke gf oblen Ld Le od gt gta Q Lie foley. :Programmed Controls A yt Ay J Lay pall 5 BapU gab lal) peed egy GLU Gy Subd g sles Sl ge GAS pndy Agra ponies Lao Jiley Ga sIntemal and Extemal Labeling erly ght) (UDI a3) jal! foeseall OUI Ube Gla! wobty of dla! :File Updating and Maintenance Authorization Wale Aai+" » oll Gute sterol i well Jas of WS gary shgptdy Upraaiy Yale got GALL Leads Bell gall shgale: Spat Ley of O99 EHLeald Laval! i la feat Gag clint Sl teed pe dye gt :Data File Securities dh tile gyal ghee lll games gb Olaat lade Jaws d cull ob las US pty bl! Ua gay gall OL Leall Jy ZLB Ua el pss sla gr Exception Reports & ; 11-2 © 2013 Powers Resources Comporation® aie 241 ot