CONFIDENTIAL #_x000D_

RISK RANKING AND SCHEDULE

Risk Rating Score Matrix*

Very High 0-20 %
High 21-40 %
Moderate 41-60 %
Low 61-80 %
Very Low 81-100 %

No Process Risk Score

1 Controllership Department 82%

2 Construction Management Department 79%

3 Human Resources and Admin Department 79%

4 Treasury Department 78%

5 Strategic Procurement Department 74%

6 Information Technology Department 71%

7 Construction Cost Management Department 0.70

8 Business and Project Development 0.69

2
Please refer to "TIMELINE" tab for detailed schedule. RA - Risk assessment - this includes walkthrough
 CONFIDENTIAL #_x000D_

ANNEX 1: 2023 RISK REGISTER PLAN

Risk Rating Schedule

VERY HIGH Q1

HIGH Q2

HIGH Q3

HIGH Q1

HIGH

HIGH

HIGH Q2

HIGH

sment - this includes walkthroughs and test of design and implementation of controls. TOC - Test of Control
 CONFIDENTIAL #

Department

S/N

Audit Universe

Audit Universe
1 Property Leasing Operations
Property Leasing Operations
Property Leasing Operations
Property Leasing Operations
Property Leasing Operations
Property Leasing Operations
Property Leasing Operations
Property Leasing Operations
2 Property Sales Operation
Property Sales Operation
Property Sales Operation
Property Sales Operation
Property Sales Operation
Property Sales Operation
Property Sales Operation
Property Sales Operation
3 Sales Personnel and Performance
Management
Sales Personnel and Performance
Management
Sales Personnel and Performance
Management
4 Customer Account Management
Customer Account Management
Customer Account Management
5 Hire-to-Retire
Hire-to-Retire
Hire-to-Retire
Hire-to-Retire
Hire-to-Retire
 CONFIDENTIAL #

Hire-to-Retire
Hire-to-Retire
Hire-to-Retire
Hire-to-Retire
6 Corporate Health/Wellness
Corporate Health/Wellness
Corporate Health/Wellness
Corporate Health/Wellness
7 Corporate Admin
Corporate Admin
Corporate Admin
Corporate Admin
Corporate Admin
8 Procure-to-pay
Procure-to-pay
Procure-to-pay
Procure-to-pay
Procure-to-pay
Procure-to-pay
Procure-to-pay
Procure-to-pay
Procure-to-pay
Procure-to-pay
Procure-to-pay
9 Non-PO transactions
Non-PO transactions
Non-PO transactions
Non-PO transactions
Non-PO transactions
10 Acquire-to-Dispose
Acquire-to-Dispose
Acquire-to-Dispose
Acquire-to-Dispose
Acquire-to-Dispose
Acquire-to-Dispose
11 Record-to-Report
Record-to-Report
Record-to-Report
Record-to-Report
 CONFIDENTIAL #

12 Tax Review
Tax Review
13 Financial Management
Information System
Financial Management
Information System
Financial Management
Information System
Financial Management
Information System
14 Cash management
Cash management
Cash management
Cash management
Cash management
15 Business & Project Development
Cycle
Business & Project Development
Cycle
Business & Project Development
Cycle
Business & Project Development
Cycle
16 Marketing Communications
Marketing Communications
Marketing Communications
Marketing Communications
17 Strategic Funding and Investment
Strategic Funding and Investment
Strategic Funding and Investment
Strategic Funding and Investment
18 Project Management
Project Management
Project Management
Project Management
Project Management
Project Management
Project Management
Project Management
19 EMERA
EMERA
EMERA
EMERA
EMERA
EMERA
EMERA
20 Legal and Compliance
 CONFIDENTIAL #

Legal and Compliance

Legal and Compliance
Legal and Compliance
Legal and Compliance
Legal and Compliance
Legal and Compliance
21 Risk Management
Risk Management
Risk Management
Risk Management
Risk Management
22 IT Governance
IT Governance
23 Information Security and Breach
Management
Information Security and Breach
Management
Information Security and Breach
Management
Information Security and Breach
Management
Information Security and Breach
Management
Information Security and Breach
Management
Information Security and Breach
Management
Information Security and Breach
Management
Information Security and Breach
Management
24 Data Center and Network Security
25 Business Continuity
Management /DRM
Business Continuity
Management /DRM
26 Data Privacy Management
Data Privacy Management
27 Sustainability
Sustainability
 CONFIDENTIAL #

Complexity or volatility of
Subprocesses activities/highly specialized
operations/complicated operations

RAW
Subprocesses RISK RATING
SCORE
Subprocesses 30%
Leasing Operations - Leads Generation (Strategy/Planning) LOW 2
Customer Accreditation and Credit Evaluation (Pre-reservation, MODERATE 3
Customer Code Maintenance)
Leasing Operations - Reservation (incl. Customer Master Data) LOW 2
Lease Agreements and Documentation (creation, issuance, monitoring) MODERATE 3
Leasing Operations - Booking of Accounts MODERATE 3
Lease Contract Management (including compliance, termination, MODERATE 3
adjustments or revision, cancellation - including pricing, rebates and
Tenant Relations and services LOW 2
discounts, etc)
Lease Record Management (incl. Unit Inventory) MODERATE 3
Sales Operations - Leads Generation (Strategy/Planning) HIGH 4
Customer Accreditation and Credit Evaluation (Pre-reservation, MODERATE 3
Customer Code Maintenance)
Sales Operations - Reservation (incl. Customer Master Data) MODERATE 3
Sales Agreements and Documentation (creation, issuance, monitoring) MODERATE 3
Sales Operations - Booking of Accounts VERY HIGH 5
Sales Contract Management (including compliance, termination, HIGH 4
adjustments or revision, cancellation - including pricing, rebates and
Sales Relations and services LOW 2
discounts, etc)
Sales Record Management (incl. Unit Inventory) MODERATE 3
Hiring and Training, MODERATE 3
Performance Evaluation and Commission & Incentives HIGH 4
Reservation Management - Sales Agent MODERATE 3
Billing Process HIGH 4
Collection Receipts Management (Manual/ IPay88) HIGH 4
Customer account maintenance VERY HIGH 5
Recruitment/Talent Acquisition, HIGH 4
Timekeeping & Payroll (TIN, Government Deductions) VERY HIGH 5
Compensation & Benefits, VERY HIGH 5
Employee Relations (including employee discipline) HIGH 4
Training & Development and Succession Planning HIGH 4
 CONFIDENTIAL #

Employee Performance Management, HIGH 4

Separation and Retirement HIGH 4
Employee Records Management/ Master Data HIGH 4
Labor relations (DOLE Compliane - BWC) HIGH 4
Annual Physical Exam (APE) LOW 2
Health Services (HMO, vaccination, swab testing) LOW 2
Mental health awareness LOW 2
DOLE Compliance LOW 2
Office administration and General Liaison LOW 2
Accommodations and Travels LOW 2
Handling / Disposal of unused and salvaged materials LOW 2
General Housekeeping and Maintenance LOW 2
Facility Safety & Security (Physical Access) LOW 2
Vendor Accreditation, MODERATE 3
Vendor Performance Evaluation, MODERATE 3
Requesting (Purchase Requesition and approval) MODERATE 3
Vendor Canvassing/Sourcing, MODERATE 3
Vendor Bidding & Selection/Awarding, MODERATE 3
Ordering (Purchase Order) MODERATE 3
Owner Supplied Materials (OSM)/Importation of Goods HIGH 4
Change Orders and other adjustments in the PO HIGH 4
Service/Goods Delivery and Acceptance MODERATE 3
Payable Recording (GRIR) HIGH 4
Payments (Disbursements) and adjustments MODERATE 3
Cash Advance (request to liquidation), MODERATE 3
Petty Cash Fund (request to replenishment), MODERATE 3
Reimbursements, MODERATE 3
Other recurring expenses MODERATE 3
Non PO Disbursements MODERATE 3
Fixed Asset Tagging, MODERATE 3
Capitalization, recording and subsequent valuation MODERATE 3
Maintenance, MODERATE 3
Asset verification and existence, MODERATE 3
Depreciation, MODERATE 3
Write-off/disposal MODERATE 3
Accrual process MODERATE 3
Month-end closing, MODERATE 3
Consolidation and management reporting MODERATE 3
Intercompany transactions (recording, reconcilitaion and monitoring) HIGH 4
 CONFIDENTIAL #

Tax planning and strategy MODERATE 3

National and LGU Tax adjustments, reporting, and compliance MODERATE 3
GAE budget/ SBAR MODERATE 3
Planning, approval, and monitoring MODERATE 3
Database Management MODERATE 3
Asset and Vendor MODERATE 3
Treasury and loans management MODERATE 3
Loan Covenant MODERATE 3
Bank reconciliation MODERATE 3
Banking relations MODERATE 3
Cash flow MODERATE 3
Business Development (due diligence, conceptualization, design) HIGH 4
Project Development (Planning, Implementation, Permits & Licenses, HIGH 4
Turnover, Close-out)
Project operating budget HIGH 4
Pricing (Including adjustments, discount, and rebate) HIGH 4
Promotional Ads and Publications LOW 2
Accreditation of Ad Agencies LOW 2
Showrooms management LOW 2
Marketing booths MODERATE 3
Land banking HIGH 4
Project financing budget (board approval, sourcing of funds) HIGH 4
Investors relation HIGH 4
Corporate Cash flow management HIGH 4
Cost Management (i.e., cost control) HIGH 4
Design (i.e., securing terms of references (BPD), due diligence (check HIGH 4
location viability and project), hiring of pm consultants)
Permits and licenses MODERATE 3
Construction (i.e., Project management, construction management, HIGH 4
contract management)
Value Engineering (i.e.cost alignment with budget) VERY HIGH 5
Project Acceptance (from Gen Contractor) HIGH 4
Project Close-out MODERATE 3
Compliance - Site Safety and Security MODERATE 3
Office administration and General Liaison HIGH 4
Finance Operations - Billing to collection, reporting, tax compliance HIGH 4
HR Operations HIGH 4
General Operation HIGH 4
Handlling / Disposal of unused and salvaged materials HIGH 4
General Housekeeping and Maintenance HIGH 4
Facility Safety & Security HIGH 4
Board Secretariat LOW 2
 CONFIDENTIAL #

Regulations (AMLA, RESA Law, Maceda, SEC, PSE, HLURB (former HIGH 4
name))
Litigations MODERATE 3
Whistle-blowing practices HIGH 4
Related Party Transactions HIGH 4
Board Appraisal LOW 2
BOD Election LOW 2
Enterise-wide risk management MODERATE 3
Department risk management MODERATE 3
Risk framework MODERATE 3
Risk register and appetite MODERATE 3
Risk Program MODERATE 3
IT Risk Management MODERATE 3
General Information Technology and Application Controls MODERATE 3
Access rights management (privilege and general), MODERATE 3
Threats and vulnerabilty management MODERATE 3
Email and web browser security MODERATE 3
Inventory and configuration of HW and SW assets MODERATE 3
Controlled use of admin privileges MODERATE 3
Malware defenses MODERATE 3
Control of network ports, protocols and services, MODERATE 3
Protection of information assets, including physical security MODERATE 3
Change management MODERATE 3
Physical and network security LOW 2
Prevention, back-up and recovery MODERATE 3
Scenario and resource planning MODERATE 3
Program controls (records of processing activities, risk assessment and HIGH 4
breach management),
Privacy ecosystem (privacy impact assessment, oversight, review, HIGH 4
updates and/or revisions)
Periodic sustainability reporting process (GRA) HIGH 4
LEED, Verde, Edge HIGH 4
 CONFIDENTIAL #

50%
CONTROL ENVIRONMENT AND MANAGEMENT OF INTERNAL CONTR

ty or volatility of
Policies and procedures Process and system changes, Manpower complemen
highly specialized
documentation and implementation adoption, and automation movements
mplicated operations

% SCORE RISK RATING RAW SCORE % SCORE RISK RATING RAW SCORE % SCORE RISK RATING

30% 30% 25% 5%

12.0% LOW 2 12.0% LOW 2 10.0% MODERATE
18.0% MODERATE 3 18.0% MODERATE 3 15.0% MODERATE
12.0% MODERATE 3 18.0% HIGH 4 20.0% MODERATE
18.0% MODERATE 3 18.0% HIGH 4 20.0% MODERATE
18.0% HIGH 4 24.0% MODERATE 3 15.0% LOW
18.0% MODERATE 3 18.0% MODERATE 3 15.0% LOW
12.0% LOW 2 12.0% MODERATE 3 15.0% LOW
18.0% MODERATE 3 18.0% MODERATE 3 15.0% MODERATE
24.0% LOW 2 12.0% MODERATE 3 15.0% LOW
18.0% MODERATE 3 18.0% MODERATE 3 15.0% MODERATE
18.0% MODERATE 3 18.0% MODERATE 3 15.0% LOW
18.0% HIGH 4 24.0% MODERATE 3 15.0% MODERATE
30.0% VERY HIGH 5 30.0% HIGH 4 20.0% LOW
24.0% MODERATE 3 18.0% MODERATE 3 15.0% MODERATE
12.0% LOW 2 12.0% LOW 2 10.0% MODERATE
18.0% MODERATE 3 18.0% MODERATE 3 15.0% MODERATE
18.0% MODERATE 3 18.0% LOW 2 10.0% LOW
24.0% HIGH 4 24.0% MODERATE 3 15.0% HIGH
18.0% LOW 2 12.0% MODERATE 3 15.0% MODERATE
24.0% HIGH 4 24.0% HIGH 4 20.0% MODERATE
24.0% HIGH 4 24.0% HIGH 4 20.0% MODERATE
30.0% HIGH 4 24.0% HIGH 4 20.0% MODERATE
24.0% HIGH 4 24.0% VERY HIGH 5 25.0% VERY HIGH
30.0% HIGH 4 24.0% VERY HIGH 5 25.0% VERY HIGH
30.0% VERY HIGH 5 30.0% VERY HIGH 5 25.0% VERY HIGH
24.0% HIGH 4 24.0% HIGH 4 20.0% MODERATE
24.0% HIGH 4 24.0% MODERATE 3 15.0% MODERATE
 CONFIDENTIAL #

24.0% HIGH 4 24.0% MODERATE 3 15.0% MODERATE

24.0% HIGH 4 24.0% HIGH 4 20.0% MODERATE
24.0% HIGH 4 24.0% HIGH 4 20.0% MODERATE
24.0% HIGH 4 24.0% HIGH 4 20.0% MODERATE
12.0% LOW 2 12.0% LOW 2 10.0% LOW
12.0% LOW 2 12.0% LOW 2 10.0% LOW
12.0% LOW 2 12.0% LOW 2 10.0% LOW
12.0% LOW 2 12.0% LOW 2 10.0% LOW
12.0% LOW 2 12.0% LOW 2 10.0% LOW
12.0% LOW 2 12.0% LOW 2 10.0% LOW
12.0% HIGH 4 24.0% HIGH 4 20.0% LOW
12.0% LOW 2 12.0% LOW 2 10.0% LOW
12.0% LOW 2 12.0% LOW 2 10.0% LOW
18.0% MODERATE 3 18.0% MODERATE 3 15.0% MODERATE
18.0% MODERATE 3 18.0% MODERATE 3 15.0% MODERATE
18.0% MODERATE 3 18.0% MODERATE 3 15.0% MODERATE
18.0% MODERATE 3 18.0% MODERATE 3 15.0% MODERATE
18.0% MODERATE 3 18.0% MODERATE 3 15.0% MODERATE
18.0% MODERATE 3 18.0% MODERATE 3 15.0% MODERATE
24.0% MODERATE 3 18.0% MODERATE 3 15.0% MODERATE
24.0% HIGH 4 24.0% HIGH 4 20.0% MODERATE
18.0% MODERATE 3 18.0% MODERATE 3 15.0% MODERATE
24.0% MODERATE 3 18.0% MODERATE 3 15.0% MODERATE
18.0% MODERATE 3 18.0% MODERATE 3 15.0% MODERATE
18.0% MODERATE 3 18.0% MODERATE 3 15.0% MODERATE
18.0% MODERATE 3 18.0% MODERATE 3 15.0% MODERATE
18.0% MODERATE 3 18.0% MODERATE 3 15.0% MODERATE
18.0% MODERATE 3 18.0% MODERATE 3 15.0% MODERATE
18.0% MODERATE 3 18.0% MODERATE 3 15.0% MODERATE
18.0% MODERATE 3 18.0% MODERATE 3 15.0% MODERATE
18.0% MODERATE 3 18.0% MODERATE 3 15.0% MODERATE
18.0% MODERATE 3 18.0% MODERATE 3 15.0% MODERATE
18.0% MODERATE 3 18.0% MODERATE 3 15.0% MODERATE
18.0% MODERATE 3 18.0% MODERATE 3 15.0% MODERATE
18.0% MODERATE 3 18.0% MODERATE 3 15.0% MODERATE
18.0% LOW 2 12.0% MODERATE 3 15.0% MODERATE
18.0% LOW 2 12.0% LOW 2 10.0% MODERATE
18.0% LOW 2 12.0% LOW 2 10.0% MODERATE
24.0% MODERATE 3 18.0% MODERATE 3 15.0% MODERATE
 CONFIDENTIAL #

18.0% LOW 2 12.0% MODERATE 3 15.0% MODERATE

18.0% LOW 2 12.0% MODERATE 3 15.0% MODERATE
18.0% MODERATE 3 18.0% MODERATE 3 15.0% MODERATE
18.0% MODERATE 3 18.0% MODERATE 3 15.0% MODERATE
18.0% MODERATE 3 18.0% LOW 2 10.0% LOW
18.0% LOW 2 12.0% LOW 2 10.0% LOW
18.0% MODERATE 3 18.0% MODERATE 3 15.0% MODERATE
18.0% MODERATE 3 18.0% MODERATE 3 15.0% MODERATE
18.0% MODERATE 3 18.0% MODERATE 3 15.0% MODERATE
18.0% MODERATE 3 18.0% MODERATE 3 15.0% MODERATE
18.0% MODERATE 3 18.0% MODERATE 3 15.0% MODERATE
24.0% HIGH 4 24.0% HIGH 4 20.0% HIGH
24.0% HIGH 4 24.0% HIGH 4 20.0% HIGH
24.0% HIGH 4 24.0% HIGH 4 20.0% HIGH
24.0% HIGH 4 24.0% HIGH 4 20.0% HIGH
12.0% MODERATE 3 18.0% LOW 2 10.0% LOW
12.0% MODERATE 3 18.0% LOW 2 10.0% LOW
12.0% MODERATE 3 18.0% LOW 2 10.0% LOW
18.0% MODERATE 3 18.0% LOW 2 10.0% LOW
24.0% MODERATE 3 18.0% MODERATE 3 15.0% MODERATE
24.0% MODERATE 3 18.0% MODERATE 3 15.0% MODERATE
24.0% MODERATE 3 18.0% MODERATE 3 15.0% MODERATE
24.0% MODERATE 3 18.0% MODERATE 3 15.0% MODERATE
24.0% HIGH 4 24.0% HIGH 4 20.0% MODERATE
24.0% HIGH 4 24.0% MODERATE 3 15.0% MODERATE
18.0% MODERATE 3 18.0% MODERATE 3 15.0% MODERATE
24.0% MODERATE 3 18.0% MODERATE 3 15.0% MODERATE
30.0% HIGH 4 24.0% HIGH 4 20.0% MODERATE
24.0% MODERATE 3 18.0% MODERATE 3 15.0% MODERATE
18.0% MODERATE 3 18.0% MODERATE 3 15.0% MODERATE
18.0% MODERATE 3 18.0% MODERATE 3 15.0% MODERATE
24.0% HIGH 4 24.0% HIGH 4 20.0% HIGH
24.0% HIGH 4 24.0% HIGH 4 20.0% HIGH
24.0% HIGH 4 24.0% HIGH 4 20.0% HIGH
24.0% HIGH 4 24.0% HIGH 4 20.0% HIGH
24.0% HIGH 4 24.0% HIGH 4 20.0% HIGH
24.0% HIGH 4 24.0% HIGH 4 20.0% HIGH
24.0% HIGH 4 24.0% HIGH 4 20.0% HIGH
12.0% LOW 2 12.0% LOW 2 10.0% LOW
 CONFIDENTIAL #

24.0% MODERATE 3 18.0% MODERATE 3 15.0% LOW

18.0% MODERATE 3 18.0% MODERATE 3 15.0% LOW
24.0% MODERATE 3 18.0% MODERATE 3 15.0% LOW
24.0% MODERATE 3 18.0% MODERATE 3 15.0% LOW
12.0% LOW 2 12.0% LOW 2 10.0% LOW
12.0% LOW 2 12.0% LOW 2 10.0% LOW
18.0% MODERATE 3 18.0% MODERATE 3 15.0% MODERATE
18.0% MODERATE 3 18.0% MODERATE 3 15.0% MODERATE
18.0% MODERATE 3 18.0% MODERATE 3 15.0% MODERATE
18.0% MODERATE 3 18.0% MODERATE 3 15.0% MODERATE
18.0% MODERATE 3 18.0% MODERATE 3 15.0% MODERATE
18.0% MODERATE 3 18.0% MODERATE 3 15.0% MODERATE
18.0% MODERATE 3 18.0% MODERATE 3 15.0% MODERATE
18.0% MODERATE 3 18.0% MODERATE 3 15.0% MODERATE
18.0% MODERATE 3 18.0% MODERATE 3 15.0% MODERATE
18.0% MODERATE 3 18.0% MODERATE 3 15.0% MODERATE
18.0% MODERATE 3 18.0% MODERATE 3 15.0% MODERATE
18.0% MODERATE 3 18.0% MODERATE 3 15.0% MODERATE
18.0% MODERATE 3 18.0% MODERATE 3 15.0% MODERATE
18.0% MODERATE 3 18.0% MODERATE 3 15.0% MODERATE
18.0% MODERATE 3 18.0% MODERATE 3 15.0% MODERATE
18.0% MODERATE 3 18.0% MODERATE 3 15.0% MODERATE
12.0% LOW 2 12.0% LOW 2 10.0% LOW
18.0% MODERATE 3 18.0% MODERATE 3 15.0% MODERATE
18.0% MODERATE 3 18.0% MODERATE 3 15.0% MODERATE
24.0% HIGH 4 24.0% HIGH 4 20.0% HIGH
24.0% HIGH 4 24.0% HIGH 4 20.0% HIGH
24.0% HIGH 4 24.0% HIGH 4 20.0% MODERATE
24.0% HIGH 4 24.0% HIGH 4 20.0% MODERATE
 CONFIDENTIAL #

10%
F INTERNAL CONTROL SYSTEMS FINANCIAL

Manpower complement & Competency, adequacy, the integrity SUB-TOTAL %

Financial Impact/Exposure
movements of personnel, and ethical climate SCORE

SUB-TOTAL %
RAW SCORE % SCORE RISK RATING RAW SCORE % SCORE RISK RATING
SCORE
5% 10% 35% 100%
3 3.0% MODERATE 3 6.0% 21.5% LOW
3 3.0% HIGH 4 8.0% 31.0% HIGH
3 3.0% MODERATE 3 6.0% 29.5% MODERATE
3 3.0% HIGH 4 8.0% 33.5% HIGH
2 2.0% MODERATE 3 6.0% 32.5% HIGH
2 2.0% MODERATE 3 6.0% 29.5% MODERATE
2 2.0% MODERATE 3 6.0% 23.5% LOW
3 3.0% LOW 2 4.0% 29.0% LOW
2 2.0% MODERATE 3 6.0% 29.5% LOW
3 3.0% LOW 2 4.0% 29.0% HIGH
2 2.0% MODERATE 3 6.0% 29.5% MODERATE
3 3.0% MODERATE 3 6.0% 33.0% HIGH
2 2.0% MODERATE 3 6.0% 44.0% HIGH
3 3.0% MODERATE 3 6.0% 33.0% MODERATE
3 3.0% LOW 2 4.0% 20.5% LOW
3 3.0% MODERATE 3 6.0% 30.0% LOW
2 2.0% LOW 2 4.0% 26.0% VERY LOW
4 4.0% MODERATE 3 6.0% 36.5% HIGH
3 3.0% MODERATE 3 6.0% 27.0% HIGH
3 3.0% HIGH 4 8.0% 39.5% HIGH
3 3.0% HIGH 4 8.0% 39.5% HIGH
3 3.0% MODERATE 3 6.0% 41.5% LOW
5 5.0% MODERATE 3 6.0% 42.0% MODERATE
5 5.0% MODERATE 3 6.0% 45.0% VERY HIGH
5 5.0% MODERATE 3 6.0% 48.0% VERY HIGH
3 3.0% MODERATE 3 6.0% 38.5% LOW
3 3.0% MODERATE 3 6.0% 36.0% LOW
 CONFIDENTIAL #

3 3.0% MODERATE 3 6.0% 36.0% LOW

3 3.0% MODERATE 3 6.0% 38.5% MODERATE
3 3.0% MODERATE 3 6.0% 38.5% LOW
3 3.0% MODERATE 3 6.0% 38.5% LOW
2 2.0% LOW 2 4.0% 20.0% VERY LOW
2 2.0% LOW 2 4.0% 20.0% VERY LOW
2 2.0% LOW 2 4.0% 20.0% VERY LOW
2 2.0% LOW 2 4.0% 20.0% VERY LOW
2 2.0% LOW 2 4.0% 20.0% MODERATE
2 2.0% LOW 2 4.0% 20.0% MODERATE
2 2.0% MODERATE 3 6.0% 32.0% MODERATE
2 2.0% LOW 2 4.0% 20.0% LOW
2 2.0% LOW 2 4.0% 20.0% LOW
3 3.0% MODERATE 3 6.0% 30.0% MODERATE
3 3.0% MODERATE 3 6.0% 30.0% MODERATE
3 3.0% MODERATE 3 6.0% 30.0% MODERATE
3 3.0% MODERATE 3 6.0% 30.0% MODERATE
3 3.0% HIGH 4 8.0% 31.0% MODERATE
3 3.0% MODERATE 3 6.0% 30.0% MODERATE
3 3.0% HIGH 4 8.0% 34.0% MODERATE
3 3.0% HIGH 4 8.0% 39.5% MODERATE
3 3.0% MODERATE 3 6.0% 30.0% MODERATE
3 3.0% MODERATE 3 6.0% 33.0% MODERATE
3 3.0% MODERATE 3 6.0% 30.0% LOW
3 3.0% MODERATE 3 6.0% 30.0% MODERATE
3 3.0% MODERATE 3 6.0% 30.0% MODERATE
3 3.0% MODERATE 3 6.0% 30.0% MODERATE
3 3.0% MODERATE 3 6.0% 30.0% MODERATE
3 3.0% MODERATE 3 6.0% 30.0% MODERATE
3 3.0% MODERATE 3 6.0% 30.0% MODERATE
3 3.0% MODERATE 3 6.0% 30.0% MODERATE
3 3.0% MODERATE 3 6.0% 30.0% MODERATE
3 3.0% MODERATE 3 6.0% 30.0% MODERATE
3 3.0% MODERATE 3 6.0% 30.0% MODERATE
3 3.0% MODERATE 3 6.0% 30.0% MODERATE
3 3.0% LOW 2 4.0% 26.0% LOW
3 3.0% LOW 2 4.0% 23.5% LOW
3 3.0% LOW 2 4.0% 23.5% LOW
3 3.0% LOW 2 4.0% 32.0% LOW
 CONFIDENTIAL #

3 3.0% MODERATE 3 6.0% 27.0% LOW

3 3.0% MODERATE 3 6.0% 27.0% LOW
3 3.0% MODERATE 3 6.0% 30.0% LOW
3 3.0% MODERATE 3 6.0% 30.0% LOW
2 2.0% LOW 2 4.0% 26.0% LOW
2 2.0% LOW 2 4.0% 23.0% LOW
3 3.0% MODERATE 3 6.0% 30.0% LOW
3 3.0% MODERATE 3 6.0% 30.0% LOW
3 3.0% MODERATE 3 6.0% 30.0% LOW
3 3.0% MODERATE 3 6.0% 30.0% LOW
3 3.0% MODERATE 3 6.0% 30.0% LOW
4 4.0% MODERATE 3 6.0% 39.0% LOW
4 4.0% MODERATE 3 6.0% 39.0% LOW
4 4.0% MODERATE 3 6.0% 39.0% LOW
4 4.0% MODERATE 3 6.0% 39.0% LOW
2 2.0% MODERATE 3 6.0% 24.0% MODERATE
2 2.0% LOW 2 4.0% 23.0% LOW
2 2.0% LOW 2 4.0% 23.0% LOW
2 2.0% MODERATE 3 6.0% 27.0% MODERATE
3 3.0% MODERATE 3 6.0% 33.0% LOW
3 3.0% MODERATE 3 6.0% 33.0% LOW
3 3.0% MODERATE 3 6.0% 33.0% LOW
3 3.0% MODERATE 3 6.0% 33.0% LOW
3 3.0% HIGH 4 8.0% 39.5% VERY HIGH
3 3.0% MODERATE 3 6.0% 36.0% LOW
3 3.0% MODERATE 3 6.0% 30.0% MODERATE
3 3.0% MODERATE 3 6.0% 33.0% LOW
3 3.0% HIGH 4 8.0% 42.5% VERY HIGH
3 3.0% MODERATE 3 6.0% 33.0% LOW
3 3.0% MODERATE 3 6.0% 30.0% LOW
3 3.0% MODERATE 3 6.0% 30.0% LOW
4 4.0% HIGH 4 8.0% 40.0% MODERATE
4 4.0% HIGH 4 8.0% 40.0% MODERATE
4 4.0% HIGH 4 8.0% 40.0% MODERATE
4 4.0% HIGH 4 8.0% 40.0% MODERATE
4 4.0% HIGH 4 8.0% 40.0% MODERATE
4 4.0% HIGH 4 8.0% 40.0% MODERATE
4 4.0% HIGH 4 8.0% 40.0% MODERATE
2 2.0% LOW 2 4.0% 20.0% LOW
 CONFIDENTIAL #

2 2.0% LOW 2 4.0% 31.5% LOW

2 2.0% LOW 2 4.0% 28.5% LOW
2 2.0% LOW 2 4.0% 31.5% LOW
2 2.0% LOW 2 4.0% 31.5% LOW
2 2.0% LOW 2 4.0% 20.0% LOW
2 2.0% LOW 2 4.0% 20.0% LOW
3 3.0% MODERATE 3 6.0% 30.0% VERY LOW
3 3.0% MODERATE 3 6.0% 30.0% VERY LOW
3 3.0% MODERATE 3 6.0% 30.0% VERY LOW
3 3.0% MODERATE 3 6.0% 30.0% VERY LOW
3 3.0% MODERATE 3 6.0% 30.0% VERY LOW
3 3.0% MODERATE 3 6.0% 30.0% VERY LOW
3 3.0% MODERATE 3 6.0% 30.0% LOW
3 3.0% MODERATE 3 6.0% 30.0% LOW
3 3.0% MODERATE 3 6.0% 30.0% LOW
3 3.0% MODERATE 3 6.0% 30.0% LOW
3 3.0% MODERATE 3 6.0% 30.0% LOW
3 3.0% MODERATE 3 6.0% 30.0% LOW
3 3.0% MODERATE 3 6.0% 30.0% LOW
3 3.0% MODERATE 3 6.0% 30.0% LOW
3 3.0% MODERATE 3 6.0% 30.0% LOW
3 3.0% MODERATE 3 6.0% 30.0% LOW
2 2.0% LOW 2 4.0% 20.0% LOW
3 3.0% MODERATE 3 6.0% 30.0% LOW
3 3.0% MODERATE 3 6.0% 30.0% LOW
4 4.0% HIGH 4 8.0% 40.0% LOW
4 4.0% HIGH 4 8.0% 40.0% LOW
3 3.0% MODERATE 3 6.0% 38.5% LOW
3 3.0% MODERATE 3 6.0% 38.5% LOW
 CONFIDENTIAL #

AUDIT UNIVERSE AND RISK AS

10% 10%
FINANCIAL FRAUD

Susceptibility to fraud/noted
SUB-TOTAL % SUB-TOTAL %
Financial Impact/Exposure occurrence of fraud incidents/personnel
SCORE SCORE
knowledge of incident reporting

SUB-TOTAL % SUB-TOTAL %
RAW SCORE % SCORE RISK RATING RAW SCORE % SCORE
SCORE SCORE
100% 10% 100% 10%
2 40.0% 4.0% LOW 2 40.0% 4.0%
4 80.0% 8.0% HIGH 4 80.0% 8.0%
3 60.0% 6.0% MODERATE 3 60.0% 6.0%
4 80.0% 8.0% HIGH 4 80.0% 8.0%
4 80.0% 8.0% HIGH 4 80.0% 8.0%
3 60.0% 6.0% MODERATE 3 60.0% 6.0%
2 40.0% 4.0% LOW 2 40.0% 4.0%
2 40.0% 4.0% LOW 2 40.0% 4.0%
2 40.0% 4.0% LOW 2 40.0% 4.0%
4 80.0% 8.0% HIGH 4 80.0% 8.0%
3 60.0% 6.0% MODERATE 3 60.0% 6.0%
4 80.0% 8.0% HIGH 4 80.0% 8.0%
4 80.0% 8.0% HIGH 4 80.0% 8.0%
3 60.0% 6.0% MODERATE 3 60.0% 6.0%
2 40.0% 4.0% LOW 2 40.0% 4.0%
2 40.0% 4.0% LOW 2 40.0% 4.0%
1 20.0% 2.0% VERY LOW 1 20.0% 2.0%
4 80.0% 8.0% HIGH 4 80.0% 8.0%
4 80.0% 8.0% HIGH 4 80.0% 8.0%
4 80.0% 8.0% HIGH 4 80.0% 8.0%
4 80.0% 8.0% HIGH 4 80.0% 8.0%
2 40.0% 4.0% LOW 2 40.0% 4.0%
3 60.0% 6.0% MODERATE 3 60.0% 6.0%
5 100.0% 10.0% VERY HIGH 5 100.0% 10.0%
5 100.0% 10.0% VERY HIGH 5 100.0% 10.0%
2 40.0% 4.0% LOW 2 40.0% 4.0%
2 40.0% 4.0% LOW 2 40.0% 4.0%
 CONFIDENTIAL #

2 40.0% 4.0% LOW 2 40.0% 4.0%

3 60.0% 6.0% MODERATE 3 60.0% 6.0%
2 40.0% 4.0% LOW 2 40.0% 4.0%
2 40.0% 4.0% LOW 2 40.0% 4.0%
1 20.0% 2.0% VERY LOW 1 20.0% 2.0%
1 20.0% 2.0% VERY LOW 1 20.0% 2.0%
1 20.0% 2.0% VERY LOW 1 20.0% 2.0%
1 20.0% 2.0% VERY LOW 1 20.0% 2.0%
3 60.0% 6.0% MODERATE 3 60.0% 6.0%
3 60.0% 6.0% MODERATE 3 60.0% 6.0%
3 60.0% 6.0% MODERATE 3 60.0% 6.0%
2 40.0% 4.0% LOW 2 40.0% 4.0%
2 40.0% 4.0% LOW 2 40.0% 4.0%
3 60.0% 6.0% MODERATE 3 60.0% 6.0%
3 60.0% 6.0% MODERATE 3 60.0% 6.0%
3 60.0% 6.0% MODERATE 3 60.0% 6.0%
3 60.0% 6.0% MODERATE 3 60.0% 6.0%
3 60.0% 6.0% MODERATE 3 60.0% 6.0%
3 60.0% 6.0% MODERATE 3 60.0% 6.0%
3 60.0% 6.0% MODERATE 3 60.0% 6.0%
3 60.0% 6.0% MODERATE 3 60.0% 6.0%
3 60.0% 6.0% MODERATE 3 60.0% 6.0%
3 60.0% 6.0% MODERATE 3 60.0% 6.0%
2 40.0% 4.0% LOW 2 40.0% 4.0%
3 60.0% 6.0% MODERATE 3 60.0% 6.0%
3 60.0% 6.0% MODERATE 3 60.0% 6.0%
3 60.0% 6.0% MODERATE 3 60.0% 6.0%
3 60.0% 6.0% MODERATE 3 60.0% 6.0%
3 60.0% 6.0% MODERATE 3 60.0% 6.0%
3 60.0% 6.0% MODERATE 3 60.0% 6.0%
3 60.0% 6.0% MODERATE 3 60.0% 6.0%
3 60.0% 6.0% MODERATE 3 60.0% 6.0%
3 60.0% 6.0% MODERATE 3 60.0% 6.0%
3 60.0% 6.0% MODERATE 3 60.0% 6.0%
3 60.0% 6.0% MODERATE 3 60.0% 6.0%
2 40.0% 4.0% LOW 2 40.0% 4.0%
2 40.0% 4.0% LOW 2 40.0% 4.0%
2 40.0% 4.0% LOW 2 40.0% 4.0%
2 40.0% 4.0% LOW 2 40.0% 4.0%
 CONFIDENTIAL #

2 40.0% 4.0% LOW 2 40.0% 4.0%

2 40.0% 4.0% LOW 2 40.0% 4.0%
2 40.0% 4.0% LOW 2 40.0% 4.0%
2 40.0% 4.0% LOW 2 40.0% 4.0%
2 40.0% 4.0% LOW 2 40.0% 4.0%
2 40.0% 4.0% LOW 2 40.0% 4.0%
2 40.0% 4.0% LOW 2 40.0% 4.0%
2 40.0% 4.0% LOW 2 40.0% 4.0%
2 40.0% 4.0% LOW 2 40.0% 4.0%
2 40.0% 4.0% LOW 2 40.0% 4.0%
2 40.0% 4.0% LOW 2 40.0% 4.0%
2 40.0% 4.0% LOW 2 40.0% 4.0%
2 40.0% 4.0% LOW 2 40.0% 4.0%
2 40.0% 4.0% LOW 2 40.0% 4.0%
2 40.0% 4.0% LOW 2 40.0% 4.0%
3 60.0% 6.0% MODERATE 3 60.0% 6.0%
2 40.0% 4.0% LOW 2 40.0% 4.0%
2 40.0% 4.0% LOW 2 40.0% 4.0%
3 60.0% 6.0% LOW 2 40.0% 4.0%
2 40.0% 4.0% LOW 2 40.0% 4.0%
2 40.0% 4.0% LOW 2 40.0% 4.0%
2 40.0% 4.0% LOW 2 40.0% 4.0%
2 40.0% 4.0% LOW 2 40.0% 4.0%
5 100.0% 10.0% LOW 2 40.0% 4.0%
2 40.0% 4.0% LOW 2 40.0% 4.0%
3 60.0% 6.0% MODERATE 3 60.0% 6.0%
2 40.0% 4.0% LOW 2 40.0% 4.0%
5 100.0% 10.0% LOW 2 40.0% 4.0%
2 40.0% 4.0% LOW 2 40.0% 4.0%
2 40.0% 4.0% LOW 2 40.0% 4.0%
2 40.0% 4.0% LOW 2 40.0% 4.0%
3 60.0% 6.0% LOW 2 40.0% 4.0%
3 60.0% 6.0% MODERATE 3 60.0% 6.0%
3 60.0% 6.0% LOW 2 40.0% 4.0%
3 60.0% 6.0% MODERATE 3 60.0% 6.0%
3 60.0% 6.0% MODERATE 3 60.0% 6.0%
3 60.0% 6.0% LOW 2 40.0% 4.0%
3 60.0% 6.0% LOW 2 40.0% 4.0%
2 40.0% 4.0% LOW 2 40.0% 4.0%
 CONFIDENTIAL #

2 40.0% 4.0% LOW 2 40.0% 4.0%

2 40.0% 4.0% LOW 2 40.0% 4.0%
2 40.0% 4.0% LOW 2 40.0% 4.0%
2 40.0% 4.0% LOW 2 40.0% 4.0%
2 40.0% 4.0% LOW 2 40.0% 4.0%
2 40.0% 4.0% LOW 2 40.0% 4.0%
1 20.0% 2.0% VERY LOW 1 20.0% 2.0%
1 20.0% 2.0% VERY LOW 1 20.0% 2.0%
1 20.0% 2.0% VERY LOW 1 20.0% 2.0%
1 20.0% 2.0% VERY LOW 1 20.0% 2.0%
1 20.0% 2.0% VERY LOW 1 20.0% 2.0%
1 20.0% 2.0% VERY LOW 1 20.0% 2.0%
2 40.0% 4.0% LOW 2 40.0% 4.0%
2 40.0% 4.0% LOW 2 40.0% 4.0%
2 40.0% 4.0% LOW 2 40.0% 4.0%
2 40.0% 4.0% LOW 2 40.0% 4.0%
2 40.0% 4.0% LOW 2 40.0% 4.0%
2 40.0% 4.0% LOW 2 40.0% 4.0%
2 40.0% 4.0% LOW 2 40.0% 4.0%
2 40.0% 4.0% LOW 2 40.0% 4.0%
2 40.0% 4.0% LOW 2 40.0% 4.0%
2 40.0% 4.0% LOW 2 40.0% 4.0%
2 40.0% 4.0% LOW 2 40.0% 4.0%
2 40.0% 4.0% LOW 2 40.0% 4.0%
2 40.0% 4.0% LOW 2 40.0% 4.0%
2 40.0% 4.0% HIGH 4 80.0% 8.0%
2 40.0% 4.0% HIGH 4 80.0% 8.0%
2 40.0% 4.0% LOW 2 40.0% 4.0%
2 40.0% 4.0% LOW 2 40.0% 4.0%
 CONFIDENTIAL #

AND RISK ASSESSMENT

5%
EXTERNAL ENVIRONMENT

Economic, political, and environmental Impact on the customer,

SUB-TOTAL %
impacts/conditions. Regulatory supplier, contractors, and other
SCORE
compliance/contract obligations external parties

RISK RAW SUB-TOTAL %

RISK RATING RAW SCORE % SCORE % SCORE
RATING SCORE SCORE
50% 50% 10%
HIGH 4 40.0% HIGH 4 40.0% 4.0%
HIGH 4 40.0% HIGH 4 40.0% 4.0%
MODERATE 3 30.0% MODERATE 3 30.0% 3.0%
HIGH 4 40.0% LOW 2 20.0% 3.0%
MODERATE 3 30.0% MODERATE 3 30.0% 3.0%
LOW 2 20.0% LOW 2 20.0% 2.0%
LOW 2 20.0% LOW 2 20.0% 2.0%
LOW 2 20.0% LOW 2 20.0% 2.0%
HIGH 4 40.0% HIGH 4 40.0% 4.0%
HIGH 4 40.0% HIGH 4 40.0% 4.0%
MODERATE 3 30.0% MODERATE 3 30.0% 3.0%
HIGH 4 40.0% LOW 2 20.0% 3.0%
MODERATE 3 30.0% MODERATE 3 30.0% 3.0%
LOW 2 20.0% LOW 2 20.0% 2.0%
LOW 2 20.0% LOW 2 20.0% 2.0%
LOW 2 20.0% LOW 2 20.0% 2.0%
LOW 2 20.0% HIGH 4 40.0% 3.0%
MODERATE 3 30.0% MODERATE 3 30.0% 3.0%
MODERATE 3 30.0% MODERATE 3 30.0% 3.0%
MODERATE 3 30.0% HIGH 4 40.0% 3.5%
HIGH 4 40.0% HIGH 4 40.0% 4.0%
LOW 2 20.0% HIGH 4 40.0% 3.0%
MODERATE 3 30.0% LOW 2 20.0% 2.5%
HIGH 4 40.0% LOW 2 20.0% 3.0%
HIGH 4 40.0% LOW 2 20.0% 3.0%
MODERATE 3 30.0% LOW 2 20.0% 2.5%
LOW 2 20.0% MODERATE 3 30.0% 2.5%
 CONFIDENTIAL #

LOW 2 20.0% LOW 2 20.0% 2.0%

MODERATE 3 30.0% LOW 2 20.0% 2.5%
LOW 2 20.0% LOW 2 20.0% 2.0%
HIGH 4 40.0% HIGH 4 40.0% 4.0%
LOW 2 20.0% LOW 2 20.0% 2.0%
LOW 2 20.0% LOW 2 20.0% 2.0%
LOW 2 20.0% LOW 2 20.0% 2.0%
LOW 2 20.0% LOW 2 20.0% 2.0%
LOW 2 20.0% LOW 2 20.0% 2.0%
LOW 2 20.0% LOW 2 20.0% 2.0%
LOW 2 20.0% HIGH 4 40.0% 3.0%
LOW 2 20.0% LOW 2 20.0% 2.0%
LOW 2 20.0% MODERATE 3 30.0% 2.5%
MODERATE 3 30.0% HIGH 4 40.0% 3.5%
MODERATE 3 30.0% HIGH 4 40.0% 3.5%
MODERATE 3 30.0% HIGH 4 40.0% 3.5%
MODERATE 3 30.0% HIGH 4 40.0% 3.5%
HIGH 4 40.0% HIGH 4 40.0% 4.0%
HIGH 4 40.0% HIGH 4 40.0% 4.0%
HIGH 4 40.0% HIGH 4 40.0% 4.0%
HIGH 4 40.0% HIGH 4 40.0% 4.0%
MODERATE 3 30.0% HIGH 4 40.0% 3.5%
MODERATE 3 30.0% HIGH 4 40.0% 3.5%
LOW 2 20.0% HIGH 4 40.0% 3.0%
LOW 2 20.0% LOW 2 20.0% 2.0%
LOW 2 20.0% LOW 2 20.0% 2.0%
LOW 2 20.0% LOW 2 20.0% 2.0%
LOW 2 20.0% LOW 2 20.0% 2.0%
LOW 2 20.0% LOW 2 20.0% 2.0%
LOW 2 20.0% LOW 2 20.0% 2.0%
LOW 2 20.0% LOW 2 20.0% 2.0%
LOW 2 20.0% LOW 2 20.0% 2.0%
LOW 2 20.0% LOW 2 20.0% 2.0%
LOW 2 20.0% LOW 2 20.0% 2.0%
LOW 2 20.0% LOW 2 20.0% 2.0%
LOW 2 20.0% LOW 2 20.0% 2.0%
LOW 2 20.0% LOW 2 20.0% 2.0%
LOW 2 20.0% LOW 2 20.0% 2.0%
LOW 2 20.0% LOW 2 20.0% 2.0%
 CONFIDENTIAL #

LOW 2 20.0% LOW 2 20.0% 2.0%

LOW 2 20.0% LOW 2 20.0% 2.0%
LOW 2 20.0% LOW 2 20.0% 2.0%
LOW 2 20.0% LOW 2 20.0% 2.0%
LOW 2 20.0% LOW 2 20.0% 2.0%
LOW 2 20.0% LOW 2 20.0% 2.0%
LOW 2 20.0% LOW 2 20.0% 2.0%
LOW 2 20.0% LOW 2 20.0% 2.0%
LOW 2 20.0% LOW 2 20.0% 2.0%
LOW 2 20.0% LOW 2 20.0% 2.0%
LOW 2 20.0% LOW 2 20.0% 2.0%
HIGH 4 40.0% HIGH 4 40.0% 4.0%
HIGH 4 40.0% HIGH 4 40.0% 4.0%
HIGH 4 40.0% HIGH 4 40.0% 4.0%
HIGH 4 40.0% HIGH 4 40.0% 4.0%
LOW 2 20.0% HIGH 4 40.0% 3.0%
LOW 2 20.0% HIGH 4 40.0% 3.0%
LOW 2 20.0% HIGH 4 40.0% 3.0%
LOW 2 20.0% HIGH 4 40.0% 3.0%
HIGH 4 40.0% HIGH 4 40.0% 4.0%
HIGH 4 40.0% HIGH 4 40.0% 4.0%
HIGH 4 40.0% HIGH 4 40.0% 4.0%
HIGH 4 40.0% HIGH 4 40.0% 4.0%
MODERATE 3 30.0% HIGH 4 40.0% 3.5%
LOW 2 20.0% MODERATE 3 30.0% 2.5%
LOW 2 20.0% MODERATE 3 30.0% 2.5%
LOW 2 20.0% HIGH 4 40.0% 3.0%
MODERATE 3 30.0% HIGH 4 40.0% 3.5%
LOW 2 20.0% HIGH 4 40.0% 3.0%
LOW 2 20.0% HIGH 4 40.0% 3.0%
LOW 2 20.0% MODERATE 3 30.0% 2.5%
LOW 2 20.0% HIGH 4 40.0% 3.0%
LOW 2 20.0% HIGH 4 40.0% 3.0%
LOW 2 20.0% HIGH 4 40.0% 3.0%
LOW 2 20.0% HIGH 4 40.0% 3.0%
LOW 2 20.0% HIGH 4 40.0% 3.0%
LOW 2 20.0% HIGH 4 40.0% 3.0%
LOW 2 20.0% HIGH 4 40.0% 3.0%
LOW 2 20.0% LOW 2 20.0% 2.0%
 CONFIDENTIAL #

LOW 2 20.0% MODERATE 3 30.0% 2.5%

LOW 2 20.0% LOW 2 20.0% 2.0%
LOW 2 20.0% MODERATE 3 30.0% 2.5%
LOW 2 20.0% MODERATE 3 30.0% 2.5%
LOW 2 20.0% LOW 2 20.0% 2.0%
LOW 2 20.0% LOW 2 20.0% 2.0%
LOW 2 20.0% LOW 2 20.0% 2.0%
LOW 2 20.0% LOW 2 20.0% 2.0%
LOW 2 20.0% LOW 2 20.0% 2.0%
LOW 2 20.0% LOW 2 20.0% 2.0%
LOW 2 20.0% LOW 2 20.0% 2.0%
LOW 2 20.0% LOW 2 20.0% 2.0%
LOW 2 20.0% LOW 2 20.0% 2.0%
LOW 2 20.0% MODERATE 3 30.0% 2.5%
LOW 2 20.0% MODERATE 3 30.0% 2.5%
LOW 2 20.0% MODERATE 3 30.0% 2.5%
LOW 2 20.0% MODERATE 3 30.0% 2.5%
LOW 2 20.0% MODERATE 3 30.0% 2.5%
LOW 2 20.0% MODERATE 3 30.0% 2.5%
LOW 2 20.0% MODERATE 3 30.0% 2.5%
LOW 2 20.0% MODERATE 3 30.0% 2.5%
LOW 2 20.0% MODERATE 3 30.0% 2.5%
LOW 2 20.0% MODERATE 3 30.0% 2.5%
HIGH 4 40.0% HIGH 4 40.0% 4.0%
HIGH 4 40.0% HIGH 4 40.0% 4.0%
VERY HIGH 5 50.0% HIGH 4 40.0% 4.5%
VERY HIGH 5 50.0% HIGH 4 40.0% 4.5%
MODERATE 3 30.0% MODERATE 3 30.0% 3.0%
MODERATE 3 30.0% MODERATE 3 30.0% 3.0%
 CONFIDENTIAL #

15%
PRIOR AUDIT

Audit rating/results of last audit findings Time since last audit 10 – more than 2 years/never audited, 7 – within 2
and implementation of corrective actions years, 4 – with 1 year

RAW RAW
AUDIT RATING % SCORE TIMELINE
SCORE SCORE
50% 50%
SATISFACTORY 3 30.0% WITHIN 1 YEAR 4 46.7%
SATISFACTORY 3 30.0% WITHIN 1 YEAR 4 46.7%
SATISFACTORY 3 30.0% WITHIN 1 YEAR 4 46.7%
SATISFACTORY 3 30.0% WITHIN 1 YEAR 4 46.7%
SATISFACTORY 3 30.0% WITHIN 1 YEAR 4 46.7%
SATISFACTORY 3 30.0% WITHIN 1 YEAR 4 46.7%
SATISFACTORY 3 30.0% WITHIN 1 YEAR 4 46.7%
SATISFACTORY 3 30.0% WITHIN 1 YEAR 4 46.7%
SATISFACTORY 3 30.0% WITHIN 1 YEAR 4 46.7%
SATISFACTORY 3 30.0% WITHIN 1 YEAR 4 46.7%
SATISFACTORY 3 30.0% WITHIN 1 YEAR 4 46.7%
SATISFACTORY 3 30.0% WITHIN 1 YEAR 4 46.7%
SATISFACTORY 3 30.0% WITHIN 1 YEAR 4 46.7%
SATISFACTORY 3 30.0% WITHIN 1 YEAR 4 46.7%
SATISFACTORY 3 30.0% WITHIN 1 YEAR 4 46.7%
SATISFACTORY 3 30.0% WITHIN 1 YEAR 4 46.7%
N/A 5 50.0% N/A 10 100.0%
N/A 5 50.0% N/A 10 100.0%
N/A 5 50.0% N/A 10 100.0%
NEEDS IMPROVEMENT 4 40.0% WITHIN 2 YEARS 7 73.3%
NEEDS IMPROVEMENT 4 40.0% WITHIN 2 YEARS 7 73.3%
NEEDS IMPROVEMENT 4 40.0% WITHIN 2 YEARS 7 73.3%
N/A 5 50.0% > 2 YEARS/ NEVER AUDITED 10 100.0%
N/A 5 50.0% > 2 YEARS/ NEVER AUDITED 10 100.0%
N/A 5 50.0% > 2 YEARS/ NEVER AUDITED 10 100.0%
N/A 5 50.0% > 2 YEARS/ NEVER AUDITED 10 100.0%
N/A 5 50.0% > 2 YEARS/ NEVER AUDITED 10 100.0%
 CONFIDENTIAL #

N/A 5 50.0% > 2 YEARS/ NEVER AUDITED 10 100.0%

N/A 5 50.0% > 2 YEARS/ NEVER AUDITED 10 100.0%
N/A 5 50.0% > 2 YEARS/ NEVER AUDITED 10 100.0%
N/A 5 50.0% > 2 YEARS/ NEVER AUDITED 10 100.0%
N/A 5 50.0% > 2 YEARS/ NEVER AUDITED 10 100.0%
N/A 5 50.0% > 2 YEARS/ NEVER AUDITED 10 100.0%
N/A 5 50.0% > 2 YEARS/ NEVER AUDITED 10 100.0%
N/A 5 50.0% > 2 YEARS/ NEVER AUDITED 10 100.0%
N/A 5 50.0% > 2 YEARS/ NEVER AUDITED 10 100.0%
N/A 5 50.0% > 2 YEARS/ NEVER AUDITED 10 100.0%
N/A 5 50.0% > 2 YEARS/ NEVER AUDITED 10 100.0%
N/A 5 50.0% > 2 YEARS/ NEVER AUDITED 10 100.0%
N/A 5 50.0% > 2 YEARS/ NEVER AUDITED 10 100.0%
POOR 5 50.0% WITHIN 1 YEAR 4 66.7%
POOR 5 50.0% WITHIN 1 YEAR 4 66.7%
POOR 5 50.0% WITHIN 1 YEAR 4 66.7%
POOR 5 50.0% WITHIN 1 YEAR 4 66.7%
POOR 5 50.0% WITHIN 1 YEAR 4 66.7%
POOR 5 50.0% WITHIN 1 YEAR 4 66.7%
POOR 5 50.0% WITHIN 1 YEAR 4 66.7%
POOR 5 50.0% WITHIN 1 YEAR 4 66.7%
POOR 5 50.0% WITHIN 1 YEAR 4 66.7%
POOR 5 50.0% WITHIN 1 YEAR 4 66.7%
POOR 5 50.0% WITHIN 1 YEAR 4 66.7%
SATISFACTORY 3 30.0% WITHIN 1 YEAR 4 46.7%
NEEDS IMPROVEMENT 4 40.0% WITHIN 2 YEARS 7 73.3%
N/A 5 50.0% N/A 10 100.0%
N/A 5 50.0% N/A 10 100.0%
N/A 5 50.0% N/A 10 100.0%
NEEDS IMPROVEMENT 4 40.0% WITHIN 2 YEARS 7 73.3%
NEEDS IMPROVEMENT 4 40.0% WITHIN 2 YEARS 7 73.3%
NEEDS IMPROVEMENT 4 40.0% WITHIN 2 YEARS 7 73.3%
NEEDS IMPROVEMENT 4 40.0% WITHIN 2 YEARS 7 73.3%
NEEDS IMPROVEMENT 4 40.0% WITHIN 2 YEARS 7 73.3%
NEEDS IMPROVEMENT 4 40.0% WITHIN 2 YEARS 7 73.3%
NEEDS IMPROVEMENT 4 40.0% WITHIN 2 YEARS 7 73.3%
NEEDS IMPROVEMENT 4 40.0% WITHIN 2 YEARS 7 73.3%
NEEDS IMPROVEMENT 4 40.0% WITHIN 2 YEARS 7 73.3%
NEEDS IMPROVEMENT 4 40.0% WITHIN 2 YEARS 7 73.3%
 CONFIDENTIAL #

NEEDS IMPROVEMENT 4 40.0% WITHIN 2 YEARS 7 73.3%

NEEDS IMPROVEMENT 4 40.0% WITHIN 2 YEARS 7 73.3%
NEEDS IMPROVEMENT 4 40.0% WITHIN 2 YEARS 7 73.3%
NEEDS IMPROVEMENT 4 40.0% WITHIN 2 YEARS 7 73.3%
NEEDS IMPROVEMENT 4 40.0% WITHIN 2 YEARS 7 73.3%
NEEDS IMPROVEMENT 4 40.0% WITHIN 2 YEARS 7 73.3%
SATISFACTORY 3 30.0% WITHIN 2 YEARS 7 63.3%
SATISFACTORY 3 30.0% WITHIN 2 YEARS 7 63.3%
SATISFACTORY 3 30.0% WITHIN 2 YEARS 7 63.3%
SATISFACTORY 3 30.0% WITHIN 2 YEARS 7 63.3%
SATISFACTORY 3 30.0% WITHIN 2 YEARS 7 63.3%
N/A 5 50.0% > 2 YEARS/ NEVER AUDITED 10 100.0%
N/A 5 50.0% > 2 YEARS/ NEVER AUDITED 10 100.0%
N/A 5 50.0% > 2 YEARS/ NEVER AUDITED 10 100.0%
N/A 5 50.0% > 2 YEARS/ NEVER AUDITED 10 100.0%
N/A 5 50.0% > 2 YEARS/ NEVER AUDITED 10 100.0%
N/A 5 50.0% > 2 YEARS/ NEVER AUDITED 10 100.0%
N/A 5 50.0% > 2 YEARS/ NEVER AUDITED 10 100.0%
N/A 5 50.0% > 2 YEARS/ NEVER AUDITED 10 100.0%
N/A 5 50.0% > 2 YEARS/ NEVER AUDITED 10 100.0%
N/A 5 50.0% > 2 YEARS/ NEVER AUDITED 10 100.0%
N/A 5 50.0% > 2 YEARS/ NEVER AUDITED 10 100.0%
N/A 5 50.0% > 2 YEARS/ NEVER AUDITED 10 100.0%
NEEDS IMPROVEMENT 4 40.0% WITHIN 1 YEAR 4 56.7%
N/A 5 50.0% > 2 YEARS/ NEVER AUDITED 10 100.0%
N/A 5 50.0% > 2 YEARS/ NEVER AUDITED 10 100.0%
SATISFACTORY 3 30.0% WITHIN 1 YEAR 4 46.7%
NEEDS IMPROVEMENT 4 40.0% WITHIN 1 YEAR 4 56.7%
SATISFACTORY 3 30.0% WITHIN 1 YEAR 4 46.7%
SATISFACTORY 3 30.0% WITHIN 1 YEAR 4 46.7%
SATISFACTORY 3 30.0% WITHIN 1 YEAR 4 46.7%
N/A 5 50.0% > 2 YEARS/ NEVER AUDITED 10 100.0%
N/A 5 50.0% > 2 YEARS/ NEVER AUDITED 10 100.0%
N/A 5 50.0% > 2 YEARS/ NEVER AUDITED 10 100.0%
N/A 5 50.0% > 2 YEARS/ NEVER AUDITED 10 100.0%
N/A 5 50.0% > 2 YEARS/ NEVER AUDITED 10 100.0%
N/A 5 50.0% > 2 YEARS/ NEVER AUDITED 10 100.0%
N/A 5 50.0% > 2 YEARS/ NEVER AUDITED 10 100.0%
N/A 5 50.0% > 2 YEARS/ NEVER AUDITED 10 100.0%
 CONFIDENTIAL #

N/A 5 50.0% > 2 YEARS/ NEVER AUDITED 10 100.0%

N/A 5 50.0% > 2 YEARS/ NEVER AUDITED 10 100.0%
N/A 5 50.0% > 2 YEARS/ NEVER AUDITED 10 100.0%
N/A 5 50.0% > 2 YEARS/ NEVER AUDITED 10 100.0%
N/A 5 50.0% > 2 YEARS/ NEVER AUDITED 10 100.0%
N/A 5 50.0% > 2 YEARS/ NEVER AUDITED 10 100.0%
N/A 5 50.0% > 2 YEARS/ NEVER AUDITED 10 100.0%
N/A 5 50.0% > 2 YEARS/ NEVER AUDITED 10 100.0%
N/A 5 50.0% > 2 YEARS/ NEVER AUDITED 10 100.0%
N/A 5 50.0% > 2 YEARS/ NEVER AUDITED 10 100.0%
N/A 5 50.0% > 2 YEARS/ NEVER AUDITED 10 100.0%
N/A 5 50.0% > 2 YEARS/ NEVER AUDITED 10 100.0%
NEEDS IMPROVEMENT 4 40.0% WITHIN 1 YEAR 4 56.7%
NEEDS IMPROVEMENT 4 40.0% WITHIN 1 YEAR 4 56.7%
NEEDS IMPROVEMENT 4 40.0% WITHIN 1 YEAR 4 56.7%
NEEDS IMPROVEMENT 4 40.0% WITHIN 1 YEAR 4 56.7%
NEEDS IMPROVEMENT 4 40.0% WITHIN 1 YEAR 4 56.7%
NEEDS IMPROVEMENT 4 40.0% WITHIN 1 YEAR 4 56.7%
NEEDS IMPROVEMENT 4 40.0% WITHIN 1 YEAR 4 56.7%
NEEDS IMPROVEMENT 4 40.0% WITHIN 1 YEAR 4 56.7%
NEEDS IMPROVEMENT 4 40.0% WITHIN 1 YEAR 4 56.7%
NEEDS IMPROVEMENT 4 40.0% WITHIN 1 YEAR 4 56.7%
NEEDS IMPROVEMENT 4 40.0% WITHIN 1 YEAR 4 56.7%
N/A 5 50.0% > 2 YEARS/ NEVER AUDITED 10 100.0%
N/A 5 50.0% > 2 YEARS/ NEVER AUDITED 10 100.0%
N/A 5 50.0% > 2 YEARS/ NEVER AUDITED 10 100.0%
N/A 5 50.0% > 2 YEARS/ NEVER AUDITED 10 100.0%
N/A 5 50.0% > 2 YEARS/ NEVER AUDITED 10 100.0%
N/A 5 50.0% > 2 YEARS/ NEVER AUDITED 10 100.0%
 CONFIDENTIAL #

SHARED KR

n 2 years/never audited, 7 – within 2 SUB-TOTAL %

LEAD WITH SUSTAINABILITY DRIVE SHAREHOLDER VALUE
with 1 year SCORE

SUB-TOTAL % RAW
% SCORE RISK RATING % SCORE RISK RATING
SCORE SCORE
0% 10% 20% 30%
MODERATE 16.7% 7.0% HIGH 4 16.0% VERY HIGH
MODERATE 16.7% 7.0% HIGH 4 16.0% HIGH
MODERATE 16.7% 7.0% MODERATE 3 12.0% HIGH
MODERATE 16.7% 5.7% VERY LOW 1 4.0% MODERATE
MODERATE 16.7% 5.7% LOW 2 8.0% VERY HIGH
MODERATE 16.7% 7.0% VERY LOW 1 4.0% MODERATE
MODERATE 16.7% 7.0% VERY LOW 1 4.0% LOW
MODERATE 16.7% 7.0% VERY LOW 1 4.0% MODERATE
MODERATE 16.7% 7.0% HIGH 4 16.0% VERY HIGH
MODERATE 16.7% 7.0% HIGH 4 16.0% HIGH
MODERATE 16.7% 7.0% MODERATE 3 12.0% HIGH
MODERATE 16.7% 7.0% VERY LOW 1 4.0% MODERATE
MODERATE 16.7% 7.0% LOW 2 8.0% VERY HIGH
MODERATE 16.7% 7.0% VERY LOW 1 4.0% MODERATE
MODERATE 16.7% 7.0% VERY LOW 1 4.0% LOW
MODERATE 16.7% 7.0% VERY LOW 1 4.0% MODERATE
VERY HIGH 50.0% 15.0% HIGH 4 16.0% LOW
VERY HIGH 50.0% 15.0% LOW 2 8.0% HIGH
VERY HIGH 50.0% 15.0% LOW 2 8.0% VERY LOW
HIGH 33.3% 11.0% LOW 2 8.0% HIGH
HIGH 33.3% 11.0% LOW 2 8.0% VERY HIGH
HIGH 33.3% 11.0% LOW 2 8.0% HIGH
VERY HIGH 50.0% 15.0% HIGH 4 16.0% HIGH
VERY HIGH 50.0% 15.0% LOW 2 8.0% VERY HIGH
VERY HIGH 50.0% 15.0% LOW 2 8.0% HIGH
VERY HIGH 50.0% 15.0% HIGH 4 16.0% MODERATE
VERY HIGH 50.0% 15.0% HIGH 4 16.0% LOW
 CONFIDENTIAL #

VERY HIGH 50.0% 15.0% HIGH 4 16.0% MODERATE

VERY HIGH 50.0% 15.0% LOW 2 8.0% LOW
VERY HIGH 50.0% 15.0% LOW 2 8.0% LOW
VERY HIGH 50.0% 15.0% LOW 2 8.0% LOW
VERY HIGH 50.0% 15.0% MODERATE 3 12.0% LOW
VERY HIGH 50.0% 15.0% LOW 2 8.0% LOW
VERY HIGH 50.0% 15.0% LOW 2 8.0% LOW
VERY HIGH 50.0% 15.0% LOW 2 8.0% LOW
VERY HIGH 50.0% 15.0% LOW 2 8.0% LOW
VERY HIGH 50.0% 15.0% LOW 2 8.0% LOW
VERY HIGH 50.0% 15.0% MODERATE 3 12.0% MODERATE
VERY HIGH 50.0% 15.0% LOW 2 8.0% LOW
VERY HIGH 50.0% 15.0% LOW 2 8.0% LOW
HIGH 16.7% 10.0% HIGH 4 16.0% LOW
HIGH 16.7% 10.0% HIGH 4 16.0% LOW
HIGH 16.7% 10.0% MODERATE 3 12.0% LOW
HIGH 16.7% 10.0% HIGH 4 16.0% LOW
HIGH 16.7% 10.0% HIGH 4 16.0% HIGH
HIGH 16.7% 10.0% MODERATE 3 12.0% LOW
HIGH 16.7% 10.0% MODERATE 3 12.0% HIGH
HIGH 16.7% 10.0% MODERATE 3 12.0% HIGH
HIGH 16.7% 10.0% LOW 2 8.0% LOW
HIGH 16.7% 10.0% LOW 2 8.0% LOW
HIGH 16.7% 10.0% LOW 2 8.0% LOW
MODERATE 16.7% 7.0% LOW 2 8.0% LOW
HIGH 33.3% 11.0% LOW 2 8.0% LOW
VERY HIGH 50.0% 15.0% LOW 2 8.0% LOW
VERY HIGH 50.0% 15.0% LOW 2 8.0% LOW
VERY HIGH 50.0% 15.0% LOW 2 8.0% LOW
HIGH 33.3% 11.0% LOW 2 8.0% LOW
HIGH 33.3% 11.0% LOW 2 8.0% LOW
HIGH 33.3% 11.0% LOW 2 8.0% LOW
HIGH 33.3% 11.0% LOW 2 8.0% LOW
HIGH 33.3% 11.0% LOW 2 8.0% LOW
HIGH 33.3% 11.0% LOW 2 8.0% LOW
HIGH 33.3% 11.0% LOW 2 8.0% HIGH
HIGH 33.3% 11.0% LOW 2 8.0% MODERATE
HIGH 33.3% 11.0% LOW 2 8.0% MODERATE
HIGH 33.3% 11.0% LOW 2 8.0% HIGH
 CONFIDENTIAL #

HIGH 33.3% 11.0% LOW 2 8.0% MODERATE

HIGH 33.3% 11.0% LOW 2 8.0% MODERATE
HIGH 33.3% 11.0% LOW 2 8.0% HIGH
HIGH 33.3% 11.0% LOW 2 8.0% HIGH
HIGH 33.3% 11.0% LOW 2 8.0% LOW
HIGH 33.3% 11.0% LOW 2 8.0% LOW
HIGH 33.3% 9.5% LOW 2 8.0% HIGH
HIGH 33.3% 9.5% LOW 2 8.0% HIGH
HIGH 33.3% 9.5% LOW 2 8.0% MODERATE
HIGH 33.3% 9.5% LOW 2 8.0% HIGH
HIGH 33.3% 9.5% LOW 2 8.0% MODERATE
VERY HIGH 50.0% 15.0% HIGH 4 16.0% HIGH
VERY HIGH 50.0% 15.0% HIGH 4 16.0% HIGH
VERY HIGH 50.0% 15.0% MODERATE 3 12.0% HIGH
VERY HIGH 50.0% 15.0% HIGH 4 16.0% HIGH
VERY HIGH 50.0% 15.0% MODERATE 3 12.0% MODERATE
VERY HIGH 50.0% 15.0% LOW 2 8.0% LOW
VERY HIGH 50.0% 15.0% LOW 2 8.0% LOW
VERY HIGH 50.0% 15.0% LOW 2 8.0% LOW
VERY HIGH 50.0% 15.0% MODERATE 3 12.0% VERY HIGH
VERY HIGH 50.0% 15.0% MODERATE 3 12.0% VERY HIGH
VERY HIGH 50.0% 15.0% MODERATE 3 12.0% HIGH
VERY HIGH 50.0% 15.0% MODERATE 3 12.0% HIGH
MODERATE 16.7% 8.5% LOW 2 8.0% HIGH
VERY HIGH 50.0% 15.0% MODERATE 3 12.0% LOW
VERY HIGH 50.0% 15.0% LOW 2 8.0% LOW
MODERATE 16.7% 7.0% HIGH 4 16.0% HIGH
MODERATE 16.7% 8.5% LOW 2 8.0% HIGH
MODERATE 16.7% 7.0% LOW 2 8.0% LOW
MODERATE 16.7% 7.0% LOW 2 8.0% LOW
MODERATE 16.7% 7.0% LOW 2 8.0% LOW
VERY HIGH 50.0% 15.0% LOW 2 8.0% MODERATE
VERY HIGH 50.0% 15.0% LOW 2 8.0% MODERATE
VERY HIGH 50.0% 15.0% LOW 2 8.0% MODERATE
VERY HIGH 50.0% 15.0% LOW 2 8.0% MODERATE
VERY HIGH 50.0% 15.0% LOW 2 8.0% MODERATE
VERY HIGH 50.0% 15.0% LOW 2 8.0% MODERATE
VERY HIGH 50.0% 15.0% LOW 2 8.0% MODERATE
VERY HIGH 50.0% 15.0% LOW 2 8.0% LOW
 CONFIDENTIAL #

VERY HIGH 50.0% 15.0% LOW 2 8.0% LOW

VERY HIGH 50.0% 15.0% LOW 2 8.0% LOW
VERY HIGH 50.0% 15.0% LOW 2 8.0% LOW
VERY HIGH 50.0% 15.0% LOW 2 8.0% LOW
VERY HIGH 50.0% 15.0% LOW 2 8.0% LOW
VERY HIGH 50.0% 15.0% LOW 2 8.0% LOW
VERY HIGH 50.0% 15.0% MODERATE 3 12.0% MODERATE
VERY HIGH 50.0% 15.0% LOW 2 8.0% LOW
VERY HIGH 50.0% 15.0% LOW 2 8.0% LOW
VERY HIGH 50.0% 15.0% LOW 2 8.0% LOW
VERY HIGH 50.0% 15.0% LOW 2 8.0% LOW
VERY HIGH 50.0% 15.0% MODERATE 3 12.0% MODERATE
MODERATE 16.7% 8.5% LOW 2 8.0% LOW
MODERATE 16.7% 8.5% LOW 2 8.0% LOW
MODERATE 16.7% 8.5% LOW 2 8.0% LOW
MODERATE 16.7% 8.5% LOW 2 8.0% LOW
MODERATE 16.7% 8.5% LOW 2 8.0% LOW
MODERATE 16.7% 8.5% LOW 2 8.0% LOW
MODERATE 16.7% 8.5% LOW 2 8.0% LOW
MODERATE 16.7% 8.5% LOW 2 8.0% LOW
MODERATE 16.7% 8.5% LOW 2 8.0% LOW
MODERATE 16.7% 8.5% LOW 2 8.0% LOW
MODERATE 16.7% 8.5% LOW 2 8.0% LOW
VERY HIGH 50.0% 15.0% HIGH 4 16.0% MODERATE
VERY HIGH 50.0% 15.0% MODERATE 3 12.0% MODERATE
VERY HIGH 50.0% 15.0% LOW 2 8.0% LOW
VERY HIGH 50.0% 15.0% LOW 2 8.0% LOW
VERY HIGH 50.0% 15.0% VERY HIGH 5 20.0% MODERATE
VERY HIGH 50.0% 15.0% VERY HIGH 5 20.0% MODERATE
 CONFIDENTIAL #

10%
SHARED KRA/ COMPANY GOALS/THRUST

SECURE GROWTH & DEVELOPMENT

DRIVE SHAREHOLDER VALUE HARNESS CONSISTENCY IN QUALITY
PIPELINE

RAW SCORE % SCORE RISK RATING RAW SCORE % SCORE RISK RATING RAW SCORE % SCORE

30% 40% 10%

5 30.0% HIGH 4 32.0% MODERATE 3 6.0%
4 24.0% MODERATE 3 24.0% LOW 2 4.0%
4 24.0% MODERATE 3 24.0% LOW 2 4.0%
3 18.0% LOW 2 16.0% LOW 2 4.0%
5 30.0% MODERATE 3 24.0% LOW 2 4.0%
3 18.0% LOW 2 16.0% MODERATE 3 6.0%
2 12.0% LOW 2 16.0% MODERATE 3 6.0%
3 18.0% LOW 2 16.0% VERY LOW 1 2.0%
5 30.0% HIGH 4 32.0% MODERATE 3 6.0%
4 24.0% MODERATE 3 24.0% LOW 2 4.0%
4 24.0% MODERATE 3 24.0% LOW 2 4.0%
3 18.0% LOW 2 16.0% LOW 2 4.0%
5 30.0% MODERATE 3 24.0% LOW 2 4.0%
3 18.0% LOW 2 16.0% MODERATE 3 6.0%
2 12.0% LOW 2 16.0% MODERATE 3 6.0%
3 18.0% LOW 2 16.0% VERY LOW 1 2.0%
2 12.0% LOW 2 16.0% HIGH 4 8.0%
4 24.0% LOW 2 16.0% MODERATE 3 6.0%
1 6.0% LOW 2 16.0% LOW 2 4.0%
4 24.0% MODERATE 3 24.0% MODERATE 3 6.0%
5 30.0% HIGH 4 32.0% HIGH 4 8.0%
4 24.0% LOW 2 16.0% LOW 2 4.0%
4 24.0% HIGH 4 32.0% HIGH 4 8.0%
5 30.0% LOW 2 16.0% LOW 2 4.0%
4 24.0% LOW 2 16.0% LOW 2 4.0%
3 18.0% LOW 2 16.0% LOW 2 4.0%
2 12.0% LOW 2 16.0% HIGH 4 8.0%
 CONFIDENTIAL #

3 18.0% MODERATE 3 24.0% MODERATE 3 6.0%

2 12.0% LOW 2 16.0% LOW 2 4.0%
2 12.0% LOW 2 16.0% LOW 2 4.0%
2 12.0% LOW 2 16.0% LOW 2 4.0%
2 12.0% LOW 2 16.0% LOW 2 4.0%
2 12.0% LOW 2 16.0% LOW 2 4.0%
2 12.0% LOW 2 16.0% LOW 2 4.0%
2 12.0% LOW 2 16.0% LOW 2 4.0%
2 12.0% LOW 2 16.0% LOW 2 4.0%
2 12.0% LOW 2 16.0% LOW 2 4.0%
3 18.0% LOW 2 16.0% LOW 2 4.0%
2 12.0% LOW 2 16.0% LOW 2 4.0%
2 12.0% LOW 2 16.0% LOW 2 4.0%
2 12.0% HIGH 4 32.0% HIGH 4 8.0%
2 12.0% LOW 2 16.0% HIGH 4 8.0%
2 12.0% LOW 2 16.0% LOW 2 4.0%
2 12.0% LOW 2 16.0% MODERATE 3 6.0%
4 24.0% HIGH 4 32.0% HIGH 4 8.0%
2 12.0% LOW 2 16.0% HIGH 4 8.0%
4 24.0% MODERATE 3 24.0% HIGH 4 8.0%
4 24.0% HIGH 4 32.0% HIGH 4 8.0%
2 12.0% LOW 2 16.0% LOW 2 4.0%
2 12.0% LOW 2 16.0% LOW 2 4.0%
2 12.0% LOW 2 16.0% LOW 2 4.0%
2 12.0% VERY LOW 1 8.0% VERY LOW 1 2.0%
2 12.0% VERY LOW 1 8.0% VERY LOW 1 2.0%
2 12.0% VERY LOW 1 8.0% VERY LOW 1 2.0%
2 12.0% VERY LOW 1 8.0% VERY LOW 1 2.0%
2 12.0% VERY LOW 1 8.0% VERY LOW 1 2.0%
2 12.0% LOW 2 16.0% LOW 2 4.0%
2 12.0% LOW 2 16.0% LOW 2 4.0%
2 12.0% LOW 2 16.0% LOW 2 4.0%
2 12.0% LOW 2 16.0% LOW 2 4.0%
2 12.0% LOW 2 16.0% LOW 2 4.0%
2 12.0% LOW 2 16.0% LOW 2 4.0%
4 24.0% LOW 2 16.0% LOW 2 4.0%
3 18.0% LOW 2 16.0% LOW 2 4.0%
3 18.0% LOW 2 16.0% LOW 2 4.0%
4 24.0% LOW 2 16.0% LOW 2 4.0%
 CONFIDENTIAL #

3 18.0% LOW 2 16.0% LOW 2 4.0%

3 18.0% LOW 2 16.0% LOW 2 4.0%
4 24.0% LOW 2 16.0% LOW 2 4.0%
4 24.0% LOW 2 16.0% LOW 2 4.0%
2 12.0% LOW 2 16.0% LOW 2 4.0%
2 12.0% LOW 2 16.0% LOW 2 4.0%
4 24.0% HIGH 4 32.0% LOW 2 4.0%
4 24.0% HIGH 4 32.0% LOW 2 4.0%
3 18.0% LOW 2 16.0% LOW 2 4.0%
4 24.0% HIGH 4 32.0% LOW 2 4.0%
3 18.0% HIGH 4 32.0% LOW 2 4.0%
4 24.0% VERY HIGH 5 40.0% MODERATE 3 6.0%
4 24.0% VERY HIGH 5 40.0% HIGH 4 8.0%
4 24.0% HIGH 4 32.0% HIGH 4 8.0%
4 24.0% HIGH 4 32.0% HIGH 4 8.0%
3 18.0% MODERATE 3 24.0% MODERATE 3 6.0%
2 12.0% LOW 2 16.0% LOW 2 4.0%
2 12.0% LOW 2 16.0% LOW 2 4.0%
2 12.0% LOW 2 16.0% LOW 2 4.0%
5 30.0% VERY HIGH 5 40.0% LOW 2 4.0%
5 30.0% HIGH 4 32.0% LOW 2 4.0%
4 24.0% HIGH 4 32.0% LOW 2 4.0%
4 24.0% HIGH 4 32.0% LOW 2 4.0%
4 24.0% MODERATE 3 24.0% MODERATE 3 6.0%
2 12.0% MODERATE 3 24.0% HIGH 4 8.0%
2 12.0% LOW 2 16.0% LOW 2 4.0%
4 24.0% MODERATE 3 24.0% VERY HIGH 5 10.0%
4 24.0% MODERATE 3 24.0% MODERATE 3 6.0%
2 12.0% LOW 2 16.0% VERY HIGH 5 10.0%
2 12.0% LOW 2 16.0% HIGH 4 8.0%
2 12.0% LOW 2 16.0% MODERATE 3 6.0%
3 18.0% LOW 2 16.0% LOW 2 4.0%
3 18.0% LOW 2 16.0% LOW 2 4.0%
3 18.0% LOW 2 16.0% LOW 2 4.0%
3 18.0% LOW 2 16.0% LOW 2 4.0%
3 18.0% LOW 2 16.0% LOW 2 4.0%
3 18.0% LOW 2 16.0% LOW 2 4.0%
3 18.0% LOW 2 16.0% LOW 2 4.0%
2 12.0% LOW 2 16.0% LOW 2 4.0%
 CONFIDENTIAL #

2 12.0% LOW 2 16.0% LOW 2 4.0%

2 12.0% LOW 2 16.0% LOW 2 4.0%
2 12.0% LOW 2 16.0% LOW 2 4.0%
2 12.0% LOW 2 16.0% LOW 2 4.0%
2 12.0% LOW 2 16.0% LOW 2 4.0%
2 12.0% LOW 2 16.0% LOW 2 4.0%
3 18.0% LOW 2 16.0% LOW 2 4.0%
2 12.0% LOW 2 16.0% LOW 2 4.0%
2 12.0% LOW 2 16.0% LOW 2 4.0%
2 12.0% LOW 2 16.0% LOW 2 4.0%
2 12.0% LOW 2 16.0% LOW 2 4.0%
3 18.0% LOW 2 16.0% LOW 2 4.0%
2 12.0% LOW 2 16.0% LOW 2 4.0%
2 12.0% LOW 2 16.0% LOW 2 4.0%
2 12.0% LOW 2 16.0% LOW 2 4.0%
2 12.0% LOW 2 16.0% LOW 2 4.0%
2 12.0% LOW 2 16.0% LOW 2 4.0%
2 12.0% LOW 2 16.0% LOW 2 4.0%
2 12.0% LOW 2 16.0% LOW 2 4.0%
2 12.0% LOW 2 16.0% LOW 2 4.0%
2 12.0% LOW 2 16.0% LOW 2 4.0%
2 12.0% LOW 2 16.0% LOW 2 4.0%
2 12.0% LOW 2 16.0% LOW 2 4.0%
3 18.0% LOW 2 16.0% LOW 2 4.0%
3 18.0% LOW 2 16.0% LOW 2 4.0%
2 12.0% LOW 2 16.0% LOW 2 4.0%
2 12.0% LOW 2 16.0% LOW 2 4.0%
3 18.0% MODERATE 3 24.0% MODERATE 3 6.0%
3 18.0% MODERATE 3 24.0% MODERATE 3 6.0%
 CONFIDENTIAL #

0-20 VERY LOW

100%
21-40 LOW

SUB-TOTAL % OVER-ALL RISK

SCORE ASSESSMENT
OVER-ALL 41-60 MODERATE
RISK
OVER-ALL RISK
SUB-TOTAL % ASSESSM RANKING_FI
SCORE RISK RISK
ENT
ASSESSM NAL
RANKING_FI 61-80 HIGH
35% ENT NAL 81-100 VERY HIGH
8.4% 48.9% MODERATE
6.8% 56.8% MODERATE
6.4% 51.9% MODERATE
4.2% 54.4% MODERATE
6.6% 55.8% MODERATE
4.4% 48.9% MODERATE
3.8% 40.3% LOW
4.0% 46.0% MODERATE
8.4% 52.9% MODERATE
6.8% 54.8% MODERATE
6.4% 51.9% MODERATE
4.2% 55.2% MODERATE
6.6% 68.6% HIGH
4.4% 52.4% MODERATE
3.8% 37.3% LOW
4.0% 47.0% MODERATE
5.2% 51.2% MODERATE
5.4% 67.9% HIGH
3.4% 56.4% MODERATE
6.2% 68.2% HIGH
7.8% 70.3% HIGH
5.2% 64.7% HIGH
8.0% 73.5% HIGH
5.8% 78.8% HIGH
5.2% 81.2% VERY HIGH
5.4% 65.4% HIGH
5.2% 62.7% HIGH
 CONFIDENTIAL #

6.4% 63.4% HIGH

4.0% 66.0% HIGH
4.0% 63.5% HIGH
4.0% 65.5% HIGH
4.4% 43.4% MODERATE
4.0% 43.0% MODERATE
4.0% 43.0% MODERATE
4.0% 43.0% MODERATE
4.0% 47.0% MODERATE
4.0% 47.0% MODERATE
5.0% 61.0% HIGH
4.0% 45.0% MODERATE
4.0% 45.5% MODERATE
6.8% 56.3% MODERATE
5.2% 54.7% MODERATE
4.4% 53.9% MODERATE
5.0% 54.5% MODERATE
8.0% 59.0% MODERATE
4.8% 54.8% MODERATE
6.8% 60.8% MODERATE
7.6% 67.1% HIGH
4.0% 53.5% MODERATE
4.0% 56.5% MODERATE
4.0% 51.0% MODERATE
3.0% 48.0% MODERATE
3.0% 52.0% MODERATE
3.0% 56.0% MODERATE
3.0% 56.0% MODERATE
3.0% 56.0% MODERATE
4.0% 53.0% MODERATE
4.0% 53.0% MODERATE
4.0% 53.0% MODERATE
4.0% 53.0% MODERATE
4.0% 53.0% MODERATE
4.0% 53.0% MODERATE
5.2% 48.2% MODERATE
4.6% 45.1% MODERATE
4.6% 45.1% MODERATE
5.2% 54.2% MODERATE
 CONFIDENTIAL #

4.6% 48.6% MODERATE

4.6% 48.6% MODERATE
5.2% 52.2% MODERATE
5.2% 52.2% MODERATE
4.0% 47.0% MODERATE
4.0% 44.0% MODERATE
6.8% 52.3% MODERATE
6.8% 52.3% MODERATE
4.6% 50.1% MODERATE
6.8% 52.3% MODERATE
6.2% 51.7% MODERATE
8.6% 70.6% HIGH
8.8% 70.8% HIGH
7.6% 69.6% HIGH
8.0% 70.0% HIGH
6.0% 54.0% MODERATE
4.0% 49.0% MODERATE
4.0% 49.0% MODERATE
4.0% 53.0% MODERATE
8.6% 64.6% HIGH
7.8% 63.8% HIGH
7.2% 63.2% HIGH
7.2% 63.2% HIGH
6.2% 61.7% HIGH
5.6% 63.1% HIGH
4.0% 57.5% MODERATE
7.4% 54.4% MODERATE
6.2% 64.7% HIGH
4.6% 51.6% MODERATE
4.4% 48.4% MODERATE
4.2% 47.7% MODERATE
4.6% 66.6% HIGH
4.6% 68.6% HIGH
4.6% 66.6% HIGH
4.6% 68.6% HIGH
4.6% 68.6% HIGH
4.6% 66.6% HIGH
4.6% 66.6% HIGH
4.0% 45.0% MODERATE
 CONFIDENTIAL #

4.0% 57.0% MODERATE

4.0% 53.5% MODERATE
4.0% 57.0% MODERATE
4.0% 57.0% MODERATE
4.0% 45.0% MODERATE
4.0% 45.0% MODERATE
5.0% 54.0% MODERATE
4.0% 53.0% MODERATE
4.0% 53.0% MODERATE
4.0% 53.0% MODERATE
4.0% 53.0% MODERATE
5.0% 54.0% MODERATE
4.0% 48.5% MODERATE
4.0% 49.0% MODERATE
4.0% 49.0% MODERATE
4.0% 49.0% MODERATE
4.0% 49.0% MODERATE
4.0% 49.0% MODERATE
4.0% 49.0% MODERATE
4.0% 49.0% MODERATE
4.0% 49.0% MODERATE
4.0% 49.0% MODERATE
4.0% 39.0% LOW
5.4% 58.4% MODERATE
5.0% 58.0% MODERATE
4.0% 71.5% HIGH
4.0% 71.5% HIGH
6.8% 67.3% HIGH
6.8% 67.3% HIGH
 POLITICAL RISK ECONOMIC RISK
NO DEPARTMENTS RAW
RISK RATING % SCORE RISK RATING
SCORE
5% 10%
1 Business and Project Development HIGH 4 4% HIGH
2 Controllership Department HIGH 4 4% VERY HIGH
3 Treasury Department HIGH 4 4% VERY HIGH
4 Internal Audit Department LOW 2 2% LOW
5 Construction Cost Management Department LOW 2 2% HIGH
6 Human Resources and Admin Department LOW 2 2% MODERATE
7 Strategic Procurement Department MODERATE 3 3% HIGH
8 Customer Accounts Management Department MODERATE 3 3% HIGH
9 Legal and Compliance Department HIGH 4 4% LOW
10 Information Technology Department LOW 2 2% LOW
11 Strategic Funding & Investments Department HIGH 4 4% VERY HIGH
12 Management & Project Services Department LOW 2 2% MODERATE
13 Planning and Design Department LOW 2 2% MODERATE
14 Construction Management Department LOW 2 2% MODERATE
16 Sales & Marketing Department HIGH 4 4% MODERATE
ECONOMIC RISK REGULATORY RISK FINANCIAL RISK
RAW RAW RAW
% SCORE RISK RATING % SCORE RISK RATING % SCORE
SCORE SCORE SCORE
10% 10% 15%
4 8% HIGH 4 8% MODERATE 3 9%
5 10% VERY HIGH 5 10% VERY HIGH 5 15%
5 10% HIGH 4 8% VERY HIGH 5 15%
2 4% HIGH 4 8% VERY LOW 1 3%
4 8% MODERATE 3 6% HIGH 4 12%
3 6% VERY HIGH 5 10% HIGH 4 12%
4 8% HIGH 4 8% HIGH 4 12%
4 8% HIGH 4 8% HIGH 4 12%
2 4% VERY HIGH 5 10% LOW 2 6%
2 4% HIGH 4 8% MODERATE 3 9%
5 10% HIGH 4 8% VERY HIGH 5 15%
3 6% MODERATE 3 6% HIGH 4 12%
3 6% HIGH 4 8% LOW 2 6%
3 6% HIGH 4 8% HIGH 4 12%
3 6% LOW 2 4% LOW 2 6%
 P.E.R.F.O.R.M.A.N.C.E ASSESSMENT

OPERATIONAL RISK REPUTATIONAL RISK MANAGEMENT RISK

RAW RAW RISK RAW
RISK RATING % SCORE RISK RATING % SCORE % SCORE
SCORE SCORE RATING SCORE
20% 5% 10%
MODERATE 3 12% LOW 2 2% VERY HIGH 5 10%
HIGH 4 16% LOW 2 2% VERY HIGH 5 10%
HIGH 4 16% HIGH 4 4% HIGH 4 8%
LOW 2 8% LOW 2 2% LOW 2 4%
HIGH 4 16% HIGH 4 4% MODERATE 3 6%
VERY HIGH 5 20% MODERATE 3 3% VERY HIGH 5 10%
VERY HIGH 5 20% MODERATE 3 3% VERY HIGH 5 10%
MODERATE 3 12% VERY HIGH 5 5% LOW 2 4%
MODERATE 3 12% HIGH 4 4% LOW 2 4%
HIGH 4 16% LOW 2 2% VERY HIGH 5 10%
LOW 2 8% MODERATE 3 3% VERY HIGH 5 10%
MODERATE 3 12% VERY HIGH 5 5% LOW 2 4%
MODERATE 3 12% HIGH 4 4% VERY HIGH 5 10%
HIGH 4 16% HIGH 4 4% MODERATE 3 6%
MODERATE 3 12% VERY HIGH 5 5% VERY HIGH 5 10%
 ASSET RISK NEW PROJECT RISK CUSTOMER RISK
RAW RAW RISK RAW
RISK RATING % SCORE RISK RATING % SCORE % SCORE
SCORE SCORE RATING SCORE
5% 5% 10%
HIGH 4 4% VERY HIGH 5 5% VERY LOW 1 2%
HIGH 4 4% LOW 2 2% LOW 2 4%
HIGH 4 4% LOW 2 2% VERY HIGH 5 10%
VERY LOW 1 1% VERY LOW 1 1% VERY LOW 1 2%
VERY LOW 1 1% HIGH 4 4% VERY LOW 1 2%
HIGH 4 4% VERY LOW 1 1% VERY LOW 1 2%
VERY LOW 1 1% HIGH 4 4% VERY LOW 1 2%
VERY LOW 1 1% MODERATE 3 3% VERY HIGH 5 10%
VERY LOW 1 1% MODERATE 3 3% HIGH 4 8%
HIGH 4 4% MODERATE 3 3% HIGH 4 8%
VERY LOW 1 1% VERY HIGH 5 5% VERY LOW 1 2%
LOW 2 2% VERY LOW 1 1% VERY HIGH 5 10%
VERY LOW 1 1% HIGH 4 4% HIGH 4 8%
HIGH 4 4% MODERATE 3 3% HIGH 4 8%
VERY LOW 1 1% LOW 2 2% VERY HIGH 5 10%
 ENVIRONMENTAL RISK IA RATING/ASSESSMENT
100%
RAW RAW
RISK RATING % SCORE RISK RISK RATING % SCORE
SCORE SCORE
RANKING_FINAL
5% Subtotal 15%
VERY HIGH 5 5% 69% HIGH VERY HIGH 5 15%
VERY LOW 1 1% 78% HIGH HIGH 4 12%
VERY LOW 1 1% 82% VERY HIGH LOW 2 6%
VERY LOW 1 1% 36% LOW VERY HIGH 5 15%
HIGH 4 4% 65% HIGH MODERATE 3 9%
HIGH 4 4% 74% HIGH VERY HIGH 5 15%
VERY LOW 1 1% 72% HIGH HIGH 4 12%
VERY LOW 1 1% 67% HIGH LOW 2 6%
HIGH 4 4% 60% MODERATE VERY HIGH 5 15%
VERY LOW 1 1% 67% HIGH HIGH 4 12%
VERY LOW 1 1% 67% HIGH VERY HIGH 5 15%
VERY HIGH 5 5% 65% HIGH VERY HIGH 5 15%
HIGH 4 4% 65% HIGH MODERATE 3 9%
VERY HIGH 5 5% 74% HIGH HIGH 4 12%
LOW 2 2% 62% HIGH VERY HIGH 5 15%
 URGENCY OVER-ALL RISK ASSESSMENT
15% 15%
RAW
RISK RATING % SCORE OVER-ALL RISK RISK
SCORE
ASSESSMENT RANKING_FINAL
Subtotal 15% Subtotal
15% LOW 2 6% 6% 90% VERY HIGH
12% VERY HIGH 5 15% 15% 105% TANGA KA
6% VERY HIGH 5 15% 15% 103% TANGA KA
15% VERY LOW 1 3% 3% 54% MODERATE
9% VERY HIGH 5 15% 15% 89% VERY HIGH
15% HIGH 4 12% 12% 101% TANGA KA
12% HIGH 4 12% 12% 96% VERY HIGH
6% LOW 2 6% 6% 79% HIGH
15% LOW 2 6% 6% 81% VERY HIGH
12% HIGH 4 12% 12% 91% VERY HIGH
15% LOW 2 6% 6% 88% VERY HIGH
15% LOW 2 6% 6% 86% VERY HIGH
9% LOW 2 6% 6% 80% HIGH
12% VERY HIGH 5 15% 15% 101% TANGA KA
15% LOW 2 6% 6% 83% VERY HIGH
 OVER-ALL RISK ASSESSMENT
DEPARTMENTS OVER-ALL RISK ASSESSMENT
1 Controllership Department 82%
2 Construction Management Department 79%
3 Human Resources and Admin Department 79%
4 Treasury Department 78%
5 Strategic Procurement Department 74%
6 Information Technology Department 71%
7 Construction Cost Management Department 70%
8 Business and Project Development 69%
9 Strategic Funding & Investments Department 68%
10 Management & Project Services Department 67%
11 Sales & Marketing Department 64%
12 Legal and Compliance Department 63%
13 Planning and Design Department 61%
14 Customer Accounts Management Department 59%
15 Internal Audit Department 43%
RISK RANKING_FINAL
VERY HIGH
HIGH
HIGH
HIGH
HIGH
HIGH
HIGH
HIGH
HIGH
HIGH
HIGH
HIGH
MODERATE
MODERATE
MODERATE
 CONFIDENTIAL #_ x0 00 D_

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
QUARTER 1 - 2022 QUARTER 2 - 2022 QUARTER 3 - 2022 QUARTER 4 - 2022

Total
No. Risk Goals JANUARY FEBRUARY MARCH APR MAY JUNE JULY AUGUST SEPTEMBER OCTOBER NOVEMBER DECEMBER
Mandays
W1 W2 W3 W4 W1 W2 W3 W4 W1 W2 W3 W4 W1 W2 W3 W4 W1 W2 W3 W4 W1 W2 W3 W4 W1 W2 W3 W4 W1 W2 W3 W4 W1 W2 W3 W4 W1 W2 W3 W4 W1 W2 W3 W4 W1 W2 W3 W4
1 Finalization and Approval of Corporate Business
Continuity Plan

2 Establishment of Risk Registry Template and Materials

3
 CONFIDENTIAL #_x000D_

MAN-DAYS COMPUTATION FOR 2023

Total Available Man-days [A]

Total Required Man-days [B]
Variance [C= (A -B)]
Variance %

A. TOTAL AVAILABLE MAN-DAYS (Full year)

Total Calendar Days 365
Total Saturdays and Sundays (105)
Total Holidays falling on Weekdays (11)
Available Calendar Days 249
Vacation Leave and Sick Leave (15)
Training/Orientation (5)
Other Unforseen Events (5)
Net Remaining Available Man-days (1 Auditor) 224.00
Multiply: Number of Auditors (Auditors) 3.50
Total Available Man-days for Two Auditors (Full Year) 784.00

B. TOTAL REQUIRED MAN-DAYS (ASSURANCE AND CONSULTING)

B.1 Carry-over Review - HR (Audit) 56
B.2. Department and Thematic Review
Mandays allocation per engagement**
Audit Planning / Kick-Off 5
Audit Walkthrough / Preparation of Audit Program 12
Testing 30
Issue Log / Closing / Report Writing/Releasing of Report 7
Consulting activities 10
Total Mandays per Engagement 64
Number of Audit Engagement 9
Total Engagement Man-days 576
B.3 TOTAL REQUIRED MAN-DAYS (ADMIN)
Monitoring and Validation of Implementation of
Audit Recommendations 12
Admin Work 41
Meetings (department, management, adhoc meetings, etc.) 60
Special Tasks/Adhoc Activities 10
Preparation of Audit Committee Materials 8
Preparation of Annual Audit Plan 3
Total Admin Man-days 24.00
 CONFIDENTIAL #_x000D_

C. Variance (Available vs. Required Mandays)

**This is an average computation
 CONFIDENTIAL #_x000D_

784
766
18
2%

784

766
 CONFIDENTIAL #_x000D_

18
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