KPMG Zone 26 © Ring Rosé ‘Strnet 220, Buiing 248 PO Box 473, Doha State of Qatar “Telophove: +874 4487 6444 Fax: 4978-4296 7211 ‘Website:home kamal INDEPENDENT REASONABLE ASSURANCE REPORT ‘To the Shareholders of Vodafone Qatar PO.S.C Report on internal Controls over Financial Reporting In aocordance with Arete 24 of te Corporate Governance Code for Companies dnd Legal Entes Listed on the Man Market (the Code") ssuee by tno Qatar Francia Markets Authoriy ("OFM"), we were engaged bythe Boao Drectars cof Vadelone Ota P.0 SC I"the Company") and its subsdanesftogethr refered to28 "the Gro.p"|t0 cary out a feascnable assurance engagement over Board of Dvectos dese gtion ofthe processes ard teralconratsand assoseent of the ‘vtabiayof the desig, implementation and operatngetectveness of the Groun's internal convo over mana reporting he ICOFAY as 131 December 2021 the “Statement” Responsibilities ofthe Board of Directors “The Board af Reactors are responsible fo fay sting that tho Statoment fee from matevalmistatement anf theinfermation contained therein ‘The Statement, which was signed by the Board of Directors and shared with RPM om 2 Farry 2020 and 050 eluded inte annual Yepert othe mn, includes tbe folowing, = the Boorect Decors’ assessment of ne sutabity of desig, implementation ‘2nd operating etfocivoness ofthe ICOFR, the descaton of the proces and aternal contals ove rac reporing for the processes of revenue and cst, leases, xopurement fe pay ard rwortory, hhaman resou'cs ond payral, fed aseats and intangibles, enty level cents, ‘eneral ledger and franc! eporing and iferaion twccogy general onal = cesigning, implementing ard testing conto to echieve the stated contol oojeetves:kpme! INDEPENDENT REASONABLE ASSURANCE REPORT (CONTINUED) — onticaton of contol gaps and talus, how they sre remedied, snd robedures set to prevent such Faves ort cose contol gaps and = plenning and performence ofthe management's testing and idetfication of {he conta setienos, The Boa of Directors is responsible fr establishing and msitainng intern! contol over Fnsncal‘enoing based onthe ertera estabiened i Interna Contr = ntegated Hamewor (2013), ssued by the Commies of Sponsaing (Organizations che Tresday Commision ("COSO” 0: "COSO Framework") This rmsponaibty ‘acces designing, implementing, mining and sowing Intanal contol relevant tote preparation ana fae presentation ofthe Statement ‘hat is to Yom matoral msstaterner, whether due to fraud or ere. ea inetudes dewoanng the contol ebjectves n ine with the COSD Framework, esgring, mmementing ano testing eontos to achieve te sisted contol objets: selec and apaying poles, making juegrvents and estimates that ae reasorabie nthe creumstanees, and martaning adequate recor nelson ‘0 the sporopreteness ofthe Gouge ICOFR To Board of Draco is responsile for ensuing that management and sttt involved with the preparation of the Statement are prope tamed, systems ae propery vodsted snd tht ary cranges In reporing encompass al! sgnficant business unis. The Board of Drectrs is also resporsibe for compliance with al potable laws end requaonsappleabe Tots aeuvies ur Responsititties (Ou: respansiity ito examine the Staten prepared by the Grown arta issue 3 roport hereon ncuting an Independent resscrable assurance corcluson based fon the evidence abtares. We conducted out engegement n accor veh Interatnal Standard on Assurance Engagements SAE} S000, Assurance Enasgements Other Than Aus or Revews of Histoncal Fira Information issued by the Inematonal Ausing and Assurance Standards Board which Tequres that we plan and perform out procedures. to eotan yeasoncle assutarew about whater the Statoren is fay aesertod in allrmateralrespecs, in accordance win he contol objectives set out there ‘we appy Intrnavonel Standard on Quality Ctrl 7 ane secorsnaly menten @ comprehensive system of quslty coro! incuGng documented polices. and Procedures o3a'ting compliance wih ethical requirements, professon ‘Sandards anc sppicabe legal and repuatory requrements \We have compias with the independence and other shia raqurements of the Intertionl Ethes Standods Bone or Accountant’ Intemational Code of Ethics lor Professions Accountants (including Interatonal Indopendence Stancarél {IESBA Code, which foundes on tuneamenta niles af neg, djecby, professional competence sna due care, confidentiality ana protessona bohaorkPmel INDEPENDENT REASONABLE ASSURANCE REPORT (CONTINUED) Tho procadures selected dopend on our judgrent,inelusing the assossmont of the see of materi misstatement of he Statement whether Cue to Fuso error (Our engagement includes assessing the apmropreness ofthe Group's ICOFF, {and te sutabty ofthe contol cojctves et out by the Group in prosang and resenting the tera nthe cumstances ofthe engegement. Furtte™ore, ‘evaluating te overal rosertaton of the Statement. ana whether the internal conto’ aver francal fering are sutly designed ard implemented and ee ‘operating efec vol aso 31 Decomoer 2021 based on te COSO Framework, ‘The procedures perlored over the Statomant include, but ae not imited 10, te fallowng Conducted inquries wih management ef the Group to gain an Understanding of the Fisk essessment ard seaping exerese concited by rmanagemen: Examined the inscope areas using materiaty atthe Grous's consolcated finan statement evel ‘Assessed the adequacy ofthe ‘loving ~ ross level eanvol documentation and rleed rks end conto 02 sumarzed inthe Rsk & Corto! Matnx (RCM) = Emityleve:conttos dooumentaton ane reatee rats and contols as sumraraed inthe FCM — Information Technology risks and contol as summrarzed in the RCM: = Disebsure eontls as summarized inthe RCM, Obrained an understanding of the metrodology sconces by meragement for intemal conto design and implementation test competed by management. ene conducted independent wkthrougy Testing, ona sample bass, 2s deersed necessary ‘Assessed the signteance of ary internal canto! weaknesses Wendie by aragonent ‘Assassad the significance of ary additonsl gaps idamifed through the proceduies periormes. Examingd the management plans fot testing the operating eectveness to evaluate he reasonalaness af tess with respec! to the nue, extent and tering ‘hereat and whether the testing resporaiiites. have, been anproprately assignedkb! INDEPENDENT REASONABLE ASSURANCE REPORT (CONTINUED) + Examinad the management’ testing documento assess whether the ‘poraing etfectwoness testrg of Key catols has been periormes by the ‘management n accordance wih the management esting len and + Re-perlamed tests on key convols te gan comfort onthe management testig cl operating effectiveness, ‘spat of tis expagement. we have not performed say procedures by way ff Bust review or varcaton ofthe Ststement nor of the Uncerving recor (oF oer sauces from when the Statement was extracted Other information ‘The other intonation compris to information tobe included the Group's anrust rapt which ate expected Yo ba rade avalble to us ater the date ofthis cepor, “he Statement ana our reasonable ssHurance roo thereen wil be neased he annual report When wo read the arrual report i we concuce tht tere is @ Iateral msstaement therein, we ae requten to communicate the mate othe Bord of Dress (Characteristics and Limitetions ofthe Statement The Group's intel conrls over finan reporting, becouse of thei nature, ray not prevent or cetect al ertars or omsnons in processing of poring tansactons ‘ard carsequertycanro: provide absolto assurance thatthe conto ebyecives wil be Historic evauaon of cesign, implementation and operating ffectivoness of on ingeal conta ystem mey not be relevent to fuure petods here s# changes ‘anctions or tat the degree of comalanca with poles and proceduras may ‘setenorata ‘The Statomontis prepared to meet the common needs o! a broad ange of wsere and may nat, Tretore, nude every aspect ofthe infomation tt each nel Use” may constr mpocantin ts on parila enavonment citer The criteria for his engagement ae the cantrl cbicives set out there against ‘hich the des, implementation end operating effecveness of the contas i ‘meesu'ed 01 evlubted. The conto objectives Neve been ntemely Ceveloped by the Group, bated on the ceria estabishee in t COSO Framework Conclusions (ur canclison has been forma on the bass of, and is subject to, the matters uttnes ints oor. We bate th: the evidence we have coined s suticien: and aporepnate to prowde a bis our sareekbme! INDEPENDENT REASONABLE ASSURANCE REPORT (CONTINUED) In our epeion, based on the results of ou reasonable assurance procedures, the Board of Drecars Statement ely presents thatthe Group's ICOFR wee propel designee end molemented ard ee operating effectively in aeaorcance wh the (COS0 framewer a a 31 Decerber 2021 Restriction of Use of Our Report (Our report shoud not be regarded as suitabie tobe used r reed on by ary party ishing to sca. te rights aganst us other than the shareho\sers of te Comaary ‘and OFM for any puroase orm any Comex. Any arty other than the sharers Gf the Compa and GFMA who cetars acess fo ou" por or acopy there! and {chooses to reyan ou rept or any pt tere! wil do so atts own sk, To the ‘lest extent permitted bylaw, we accept or assume no responsi and ery {any inbiy to any party othe than the shareolaes ofthe Comper and OFM for (work, for ths inepencent reasorace assurance report, of or hi eoncusons ‘we hove reaches, (ur reper i relased tothe shareholders o the Company and GMA onthe basis ‘hatitshal ete copied, efecto rciscosed, in whale (save forthe Comoe ‘aun ntornl pu poses) orn Bar, wthout ou rr writen consent (02 February 2022 Dona State of Gata Auditor's Regstvation No. 251 LUcensed by OFMA: Externs ‘udtor’s License No, 120153 utsenment: Box of Oveciors Statement on ICOFR