Yayasan Kesejahteraan

Pekerja Bank Rakyat

Indonesia
Group audit instructions December
31, 2023 audit

b
Yayasan Kesejahteraan Pekerja Bank Rakyat Indonesia - Group audit instructions
These group audit instructions are issued solely for use by KAP Noor Salim for the purpose of the group audit of Yayasan
Kesejahteraan Pekerja Bank Rakyat Indonesia for the year ended December 31, 2023 and should not be used by or
distributed to other parties.

Key information from the Group Auditor

A-1Current year information
A-1.1 General
A-1.2 Significant risks, including risks of material misstatement due to fraud
A-1.3 Significant accounting and auditing issues
A-2 Recurring information
A-2.1 Foundation background
A-2.2 Financial reporting framework
A-2.3 Applicable auditing standards
A-2.5 Relevant ethical requirements, including those related to independence
A-3Timetable of communications, EY contacts and communication protocols
A-3.1 Timetable
A-3.2 Group Auditor contacts
A-3.3 Planned group engagement team involvement in your work as component auditor
A-3.4 Key client deadlines
A-3.5 Communication protocols
A-4 Letter of representations
Scope of work
B-1 General
B-2 Scope of work to be performed for group audit purposes
B-3 Subsequent events procedures
Reporting forms
C-1 Acknowledgment of group audit instructions
C-1.1 Understanding of the component auditor’s firm
C-2 Compliance with relevant ethical requirements, including those related to independence
C-3 Audit planning memorandum
C-4 Early warning memorandum (EWM)
C-4.1 Early warning memorandum (EWM) format
C-5.2 Auditor’s report to the Group Auditor on the audit of specified account balances, classes of transactions or disclosures for
group audit purposes
C-6 Final summary memorandum
C-7 Summary of identified misstatements
C-8 Summary of deficiencies in internal control
C-9 Component auditor updated confirmations
C-10 Reporting package identification
C-11 Subsequent events procedures
C-12 Management letter

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Yayasan Kesejahteraan Pekerja Bank Rakyat Indonesia - Group audit
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Key information from the Group Auditor

EY, as the Group Auditor, has been engaged to perform an audit of the group financial statements of Yayasan
Kesejahteraan Pekerja Bank Rakyat Indonesia (the Foundation) and subsidiaries as of December 31, 2023 and for the year
then ended. These group audit instructions are designed to inform you, as component auditor, of the scope of work we
require you to perform for the purpose of the group audit. The instructions outline, among other areas, the key reporting
deadlines, audit deliverables to be submitted to us and communication guidelines.

Section A of these instructions describes the information related to Yayasan Kesejahteraan Pekerja Bank Rakyat Indonesia
that is necessary for you to complete your work.

Section B of these instructions describes the scope of your work and all related information.

Section C of these instructions contains all reporting deliverables you are requested to communicate to us.

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Section A-2

A-1 Current year information

A-1.1 General
• Primary Audit team

Kantor Akuntan Publik Purwantono, Sungkoro & Surja has been appointed to act as independent auditors the audit of the
financial statements as of December 31, 2023 and for the year then ended.

The lead audit partner, for financial statement as of December 31, 2023 and for the year then ended is Rindra Sulindro.

A-1.2 Significant risks, including risks of material misstatement due

to fraud
We have identified the following significant risks, including risk of material misstatement due to fraud of the group
financial statements:

• Significant risk relating to the estimation of impairment reserves for investment

• Fraud risk associated with management override of control - (recording fictitious manual journal entries)

Please immediately inform Rindra Sulindro/Priska Sari/Atmariza Rumondor if you identify any issues that you believe may
represent a significant risk of material misstatement of the group financial statements other than those noted above.

A-1.3 Significant accounting and auditing issues

The following provides a summary of significant accounting and auditing issues that may be encountered during the audit
of Yayasan Kesejahteraan Pekerja Bank Rakyat Indonesia. We ask you to consider these issues to the extent applicable to
your component.

• Quality of and allowance for impairment losses for financial assets

• Provision for post-employment benefit, including other long term employee benefits.

• Recognition of attributable cost and/or income related to financial instruments.

• Valuation of marketable securities.

• Taxation: corporate income tax, deferred tax and compliance to tax regulation.

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Section A-2

A-2 Recurring information

A-2.1 Foundation background
• Background information on the Foundation

Yayasan Kesejahteraan Pekerja Bank Rakyat Indonesia (“Foundation”) was established by PT Bank Rakyat Indonesia
(Persero) on October 19, 1994 based on Notarial Deed of Agus Majid, SH No. 120 and has been published in the
Republic of Indonesia State Gazette No. 40 dated 19 May 2000. Supplement to the Republic of Indonesia State Gazette
No. 63.

The Foundation, based on the latest amendment to the Foundation's Articles of Association in Deed No. 6 dated July 9,
2022 by Notary Ratu Arlini Sriwahyuni Widyastuti Suhadiwiraatmaja, SH, Mkn and has been announced in the Minutes
of the Republic of Indonesia No. 531 dated July 6, 2005.

The aims and objectives of the Foundation are to seek the welfare of participants, by taking into account the provisions
set by the Founder of the Foundation, and not conflicting with applicable laws and regulations, and for the first time
organizing programs in the form of:
a. Pension Benefit
b. Other "Worker Welfare" assistance in the broadest sense.

All of the above is based on the regulations that have been established by the Founder, as well as any changes that may
occur in the future.

In order to achieve the Foundation's aims and objectives, namely improving the welfare of participants, the Foundation
manages 2 benefit programs as follows:
a. Old Age Benefits (THT)
b. Pensioner Health Care Program (PROSPENS) which consists of 4 groups and BJPS Health

• Key Foundation personnel

The composition of Management are as follows:

Chairman : Irwan Junaedy

Deputy Chairman : Riza Akmal
Treasurer : Brahmoko Kristiaji
Secretary : Sepyan Uhyandi

• Key group management’s expectations and service requirements on this audit for the financial year ended December 31,
2023 are as follows:
a. Timely escalation of issues identified; and
b. Meeting reporting deadlines.

• The Foundation prepares its financial statements in Indonesian Rupiah

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Section A-2

A-2.2 Financial reporting framework

The accounting policies applied by Yayasan Kesejahteraan Pekerja Bank Rakyat Indonesia are in accordance with
Indonesian Accounting Standards for Non-Publicly Accountable Entities (“SAK ETAP”).

The instructions issued by the Yayasan Kesejahteraan Pekerja Bank Rakyat Indonesia require the preparation of the
reporting package in compliance with Indonesian Financial Accounting Standards (Indonesian FAS). The scope of your
work must be sufficient for you to render an audit opinion which gives assurance that the reporting forms comply with the
Indonesian FAS. Any departures from the Indonesian FAS need to be highlighted to Ernst & Young Indonesia.

A-2.3 Applicable auditing standards

We are required to perform our group audit in accordance with the Standards on Auditing established by Indonesian
Institute of Certified Public Accountant which are substantially the same as the International Standards of Auditing (ISAs).

A-2.5 Relevant ethical requirements, including those related to independence

As the partner in charge of the component engagement1, in respect of the work assigned for the group audit, you are
responsible for:

• Understanding relevant ethical requirements that apply to the group audit, including those related to independence

• Making other members of your team aware of relevant ethical requirements, including those related to independence

• Evaluating matters that come to your attention, that indicate that a threat to compliance with relevant ethical
requirements exists, by complying with your firms’ policies or procedures

• Remaining alert throughout the group audit for breaches of relevant ethical requirements or your firm’s related policies
or procedures by members of your team

• Taking appropriate action when matters come to your attention that indicate that relevant ethical requirements, including
those related to independence applicable to the group audit have not been fulfilled

You are also responsible for forming a conclusion on compliance with the relevant ethical requirements, including those
related to independence, that are applicable to the group audit and confirm to us that, in respect of the component, you are
independent in accordance with the independence requirements of the International Ethics Standards Board for Accountants
(IESBA) International Code of Ethics for Professional Accountants (including International Independence Standards)
(IESBA Code).

In order to manage independence for group purposes we require that you provide this representation using the format in
Section C-2.

1
The partner in charge of the component engagement is a partner or other person in your Firm who is responsible for the performance of the component
engagement and for the report that is issued on behalf of your Firm.

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Section A-2

If you identify any breaches of, or threats to compliance with relevant ethical requirements that apply to the group audit,
please contact us to enable consideration at the group level immediately. Threats are those that require significant judgment
to evaluate whether a breach has occurred.

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Section A-3

A-3 Timetable of communications, EY contacts and

communication protocols
A-3.1 Timetable
Description of communication Reference Due dates EY Contact
Component auditor reporting timetable
Acknowledgment of group audit instructions C-1 Upon Receipt priska.sari@id.ey.com
Understanding of the component auditor’s firm C-1.1 Upon Receipt atmariza.rumondor@id.ey.com
Compliance with relevant ethical requirements, C-2 Upon Receipt
including those related to independence
Audit planning memorandum C-3 January 15, 2024
Early warning memorandum (EWM) C-4 As soon as issues
are noted
Auditor’s report to the Group Auditor on the C-5.2 February 15, 2024
audit of specified account balances, classes of
transactions or disclosures for group audit
purposes
Final summary memorandum C-6 February 15, 2024
Summary of identified misstatements C-7 February 15, 2024
Summary of deficiencies in internal control C-8 February 15, 2024
Component auditor updated confirmations C-9 February 15, 2024
Reporting package identification C-10 February 15, 2024
Subsequent events procedures C-11 March 8, 2024
Management letter C-12 March 8, 2024
1
Archiving March 8, 2024
Expected date for you to finalize and archive the
documentation that supports your work on the
Group Auditor’s report.2

Please immediately advise Priska Sari/Atmariza Rumondor if you anticipate that you will not be able to meet one or more
of the requested deadlines. Refer to the relevant schedules in Section C for guidance on the content of each communication.

11
ISA 230.14 Y
2

2
We have indicated here our expected archiving date. We will notify you of the final date as soon as it is known.

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Section A-3

A-3.2 Group Auditor contacts

Name Level EY phone no. Email address
Rindra Sulindro Engagement Partner +62 21 5289 4209 rindra.sulindro@id.ey.com

Priska C Sari Engagement Senior +62 21 5289 4043 priska.sari@id.ey.com

Manager
Atmariza Rumondor Engagement Manager +62 21 5289 5000 atmariza.rumondor@id.ey.com

Khairunnisa Engagement Senior +62 21 5289 5000 khairunnisa.rahinaningtyas@ey.com

Rahinaningtyas

A-3.3 Planned group engagement team involvement in your work as component

auditor
To support our understanding of the reporting deliverables requested in our group audit instructions, we plan to be
adequately involved in significant matters and we will have regular discussions and other interactions with you throughout
the group audit. Through these interactions we will communicate key information and reinforce expected behaviors of team
members.

We may also determine that it is necessary for us to obtain additional information, beyond the reporting deliverables
requested in these group audit instructions to obtain sufficient and appropriate evidence to support the group audit opinion.
When additional documentation is needed, we will communicate this to you in writing.

Planned conference calls or visits

We plan to hold regular conference calls and visits with component auditors and component management as applicable.
These will be communicated to the component auditors in advance separately.

A-3.4 Key client deadlines

Event Date
Issuance of Financial Statements March 8, 2024

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Section A-4

A-3.5 Communication protocols

It is expected that all communications will be submitted by the component auditor in accordance with the timetable outlined
in section A-3. Any potential delays are communicated immediately.

Open lines of communication between you, as component auditor, and us, as the Group Auditor, are essential to the
effective execution of the group audit. Therefore, in addition to the communications required in these instructions, the
following general protocols apply:

• Issues are to be communicated on a timely basis, even if the relevant reporting deliverables are not yet due. Please
contact rindra.sulindro@id.ey.com, priska.sari@id.ey.com, atmariza.rumondor@id.ey.com for any matters that may be
significant to the group audit as soon as you become aware of them.
• The hardcopy of the reporting deliverables should be manually signed by the partner in charge of the component
engagement1, scanned and submitted on the reporting date indicated in the timetable in Section A-3.1 to the following e-
mail addresses rindra.sulindro@id.ey.com, priska.sari@id.ey.com, atmariza.rumondor@id.ey.com.

Please contact or send all communications to the individuals specified below:

• Seeking clarifications of these instructions: Rindra Sulindro/Priska C. Sari/Atmariza Rumondor

• Communication of significant matters, including significant accounting and auditing issues: Rindra Sulindro/Priska C.
Sari/Atmariza Rumondor

We request that you adhere to the following communication protocols when sending your communications:

• All requested information and reports should be completed in English and be signed off by the partner in charge of the
component engagement.

1
The partner in charge of the component engagement is a partner or other person in your firm who is responsible for the performance of the component
engagement and for the report that is issued on behalf of your firm.

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Section A-4

A-4 Letter of representations

Below is the wording of the representations to be included in the representation letter. These representations have been
agreed with group management.

Please include this wording in your representation letter from component management and attach your Summary of
identified misstatements (C-7) to the representation letter. Your representation letter covers the period from January 1,
2023, through December 31, 2023.

Below is a list of possible representations for which we may want to provide specific wording.
► Availability of information
► Contingent liabilities
► Accounting estimates and related disclosures
► Litigations and claims
► Laws and regulations
► Subsequent events
► Fraud
► Going concern
► Uncorrected misstatements

You are required to notify us immediately when there are exceptions noted to the standard wording communicated to you.
You are required to confirm in your Final summary memorandum (C-6) that you have obtained the written representations
from component management and notify us immediately when there are exceptions noted to the standard wording
communicated to you.

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Section B-1

Scope of work
B-1 General
We have defined scope levels and any additional procedures required for group audit purposes as follows:
• An audit of one or more account balances, classes of transactions or disclosures, in accordance with International
Standards on Auditing (ISAs), using the materiality levels assigned to the component, and a report to us using the
auditor’s report template in Section C-5.2

Materiality levels

We have determined the component performance materiality and the threshold for clearly trivial misstatements for your
engagement.1 Those amounts are included in Section B-2 of these instructions.

Component performance materiality is the amount you should use for purposes of:

• For an audit of the financial information of the component or an audit of specified account balances, classes of
transactions or disclosures:
• Assessing the risks of material misstatement of the financial information of the component
• Designing further audit procedures in response to the assessed risks

The threshold for clearly trivial misstatements is the amount below which misstatements need not to be accumulated
during the audit [review] of the component financial information.2 Corrected and uncorrected misstatements above the
threshold for clearly trivial misstatements should be reported on your Summary of identified misstatements (C-7).

For purposes of the engagement, component materiality has been set at the same amount as component performance
materiality as described above.

Communication of additional significant risks identified at component level

We have identified and communicated in Section A-1.2 the significant risks of material misstatement of the group financial
statements, including, where applicable, risks of material misstatement due to fraud. If you identify additional significant
risks of material misstatement of the group financial statements at component level, please document these identified risks
in the Audit planning memorandum (C-3) or in the Early warning memorandum (C-4), if you already submitted the Audit
planning memorandum.

Deficiencies in internal control at component level

Communicate to us any deficiencies in internal control (C-8) at the component level identified during the performance of
your work on the financial information of the component.

1
Refer to ISA 600.22 and related application material ISA 600.A46
2
Refer to ISA 600.21

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Section B-2

B-2 Scope of work to be performed for group audit purposes

Scope of work:
You are requested to perform an audit of specific accounts balances, classes of transactions or disclosures (Specific
Scope Engagement) of the component for group audit purposes.

The financial information of the component for which you are responsible will be included in the group financial statements
of Yayasan Kesejahteraan Pekerja Bank Rakyat Indonesia. We intend to evaluate and, if considered appropriate, use your
work for the audit of the group financial statements. We will be involved in the work you perform for group reporting
purposes as we consider necessary.

An audit of specific accounts balances, classes of transactions or disclosures (Specific Scope Engagement) of PT Upaya
Purnabakti Sejahtera consists of an audit in accordance with ISAs, using the component performance materiality of
IDR29,413 Mio and threshold for clearly trivial misstatements of IDR2,941 Mio.

The specific scope for PT Bhakti Mandala Husada are (but not limited to):

Account, Class of
transactions or Disclosure
Cash and cash equivalent
Equity
Revenue
Fraud (if any)

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Section B-3

B-3 Subsequent events procedures

You are required to perform subsequent events procedures1, covering the period from the date of your Final summary
memorandum (C-6) to [anticipated date of auditors’ report on the group financial statements]. The subsequent events
procedures should include the following procedures2:

• Obtain an understanding of procedures management has established to ensure subsequent events are identified

• Read minutes of the meetings of management, those charged with governance, or committees thereof, that have been
held after the date of the financial statements and inquire about matters discussed at any such meetings for which
minutes are not yet available Communicate the results of the subsequent events procedures performed to us using the
template in Section C-11.

• Read the entity's latest available interim financial statements, if any, and, as considered necessary and appropriate,
budgets, cash flow forecasts and other related management reports. Inquire of management, officers and other executives
having responsibility for financial and accounting matters whether the interim financial statements have been prepared
on the same basis as the financial statements under audit. Compare them with the financial statements being reported on
and obtain explanations for any unusual variances, the lack of expected variances and unusual items or trends as a result
of the comparison. If, management has not closed its books for the most recently completed subsequent interim period,
perform suitable alternative procedures responsive to the identified risks (e.g., this may include inspection of available
books and records including journal entry review, cash book review, bank statement review, sales/purchase sub-ledger
review).

• Inquire of management, others and where appropriate, those charged with governance as to whether:
o There are any subsequent events that have affected the financial statements , such as
o the determination after the reporting period of the amount of profit-sharing or bonus payments, if the entity had a
present legal or constructive obligation at the end of the reporting period to make such payments as a result of
events before that date, or
o the discovery of fraud or errors that show that the financial statements are incorrect.
o There have been any significant changes since the balance sheet date in
o the status of items accounted for on the basis of preliminary, tentative, or inconclusive data.
o significant contingent liabilities or commitments.
o capital, long-term liabilities, or working capital.
o financial condition, business activities, or operations.
o intention or occurrence with respect to sale/hold of assets which may affect the carrying value or classification of
assets. Any assets have been seized (or appropriated) by the government or destroyed, for example, by flood or
fire.
o Any events have occurred or are likely to occur that will bring into question the appropriateness of accounting
policies used in the financial statements (as would be the case, for example, if such events call into question the
validity of the going concern assumption)

• Other specific matters have arisen, such as:

o Whether new commitments, borrowings or guarantees have been entered into or factors have changed the
classification of any liabilities ;

1
As required by ISA 560
2
ISA 600.38

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Section B-3

o Whether there have been increases in capital or issuance of debt instruments, such as issue of new shares or
debentures, or an agreement to merge or liquidate has been made or is planned;
o Whether any change of ownership has occurred or is contemplated;
o Whether any unusual adjustments have been made since the date of the financial statements or are contemplated;
o Whether any significant changes in foreign exchange rates have occurred that could affect the entity;
o Whether any significant assessments have been made by tax authorities with respect to tax assessments, fines and
penalties;
o The current status of items involving subjective judgment or which were accounted for on the basis of preliminary
information, such as provisions for litigation in progress;
o Whether there have been any new significant litigations ;
o Whether any events have occurred impacting sales and profit trends, industry and general economic climate,
exceptional bad debt losses, decreases in raw material prices or possible inventory losses, renegotiation of prices
under contract, or sales of inventory at a loss.

• Review the cash book (receipts and disbursements) and any other relevant documentation, such as credit notes and
general journals, after the period-end date for any significant or large amounts (e.g., proceeds of loans, significant sales
or purchases or assets or other unusual items) and for unusual payments (e.g., repayments to trade debtors, significant
non-compensation payments to directors, employees, unexpected payments to banks or other lenders, or other unusual
payments and payments of liabilities not recorded as of the balance sheet date).

• Inquire of management whether there have been any changes in sales or profit trends, significant bookings or
cancellations of sales orders, exceptional bad debt losses, decreases in raw materials, possible inventory losses,
renegotiation of prices under contract, sales of inventory at a loss or major currency movements.

• Assess the continued compliance with borrowing limits and loan covenants.

• Review for cases of "window dressing" and, if found, perform appropriate procedures. For example, we familiar
ourselves with client's key ratios, and for those key ratios that are marginally meeting expectations/ requirements, we
carefully review the component balances and, in particular, judgmental components that affect those ratios for signs of
window dressing.

• Obtain from management and, where appropriate, those charged with governance representations/updates in writing
(including coverage of appropriate specific matters) up to the auditor's report date, that all events occurring subsequent
to the date of the financial statements and for which the applicable financial reporting framework requires adjustment
or disclosure have been adjusted or disclosed.

• Consider the need to obtain further confirmations from independent sources (e.g., lenders, legal counsel). This may be
appropriate where our inquiries of management identify additional matters (i.e., litigation, claims and assessments) that
have been referred to legal counsel since the date of our legal counsel representation letter.

You should notify us if you become aware, during the performance of your procedures, of a subsequent event that may
require adjustment to or disclosure in the group financial statements.1

1
ISA 600.39

Form 701GL (15 May 2023) 15

 [Company Name] - Group audit instructions

Reporting forms

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Yayasan Kesejahteraan Pekerja Bank Rakyat Indonesia - Group audit
instructions
Section C-1

Reporting forms
C-1 Acknowledgment of group audit instructions
I acknowledge receipt of your group audit instructions for the group audit work on Yayasan Kesejahteraan Pekerja Bank
Rakyat Indonesia to be performed on the component(s) listed below for which I am responsible.

Name(s) of component(s):
Group code/Component identifier:
Name of the component auditor’s firm (the Firm):

Please provide the following information:

Role Name Phone Email

1
Partner in charge of the
component engagement
Other Audit Partner
(Senior) Manager
Tax Services Partner
IT Services Partner
Please indicate below your professional qualifications, the number of years with your firm, the number of years of industry
experience and the number of years of experience with the component(s) listed above.

Number of
Professional Number of years’ Number of years’
years’
Role Name Qualifications / experience with experience with the
experience with
Bodies your firm relevant industry
the component
Partner in charge
of the component
engagement
Other Audit Partner
(Senior) Manager
Tax Services
Partner
IT Services Partner

1
The partner in charge of the component engagement is a partner or other person in your firm who is responsible for the performance of the component
engagement and for the report that is issued to us on behalf of your Firm.

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Section C-1

Acknowledgment of receipt of the instructions

Initials
1. I acknowledge that I have read the group audit instructions.
2. I confirm that I am the partner in charge of the component engagement who is responsible for the work to be
performed in relation to the component(s) listed above.
3. I confirm that I understand the audit scope and the instructions for the component(s) for which I am responsible.
4. I confirm that:

a) Our Firm has implemented a system of quality management that is designed to meet the objectives of ISQM
1 Quality Management for Firms that Perform Audits or Reviews of Financial Statements or Other
Assurance or Related Services Engagements.

[Delete the statement(s) that does (do) not apply and tailor sections in brackets “[ ]” as applicable1]

b) Our Firm does not publicly disclose information relating to the Firm’s system of quality management.
[OR]
We have provided you with a [copy of/link to] information [publicly disclosed by our Firm] relating to the
Firm’s system of quality management as of [date].
[AND/OR]
We expect information relating to the Firm’s system of quality management as of [date] to be available in
[month/year]2.
5. I confirm that I have sufficient and appropriate resources (i.e., human, technological, and intellectual resources),
including human resources with the appropriate competence and capabilities, including sufficient time to
perform the work requested in accordance with your instructions.
6. I confirm that I have read the due dates set out in the timetable (in Section A-3) and that I do not expect any
problems in complying with your reporting deadlines requirements and communication protocols.
7. I understand that the financial information of the component(s) for which I am responsible will be included in the
group financial statements of [Company Name] and that you intend to evaluate and, if considered appropriate,
use our work for the audit of the group financial statements. I also acknowledge that you will be involved in the
work you have requested us to perform as you consider necessary.
8. I confirm that we will cooperate with you and provide you with access to relevant audit documentation.
9. I confirm that, in addition to the procedures required for group audit purposes, I will be providing component
statutory audit opinions for the following entities:
•
•
10. I plan to use automated tools and techniques to perform analytical procedures using the client’s data for the work Yes
assigned.
No
11. When using automated tools and techniques:

N/A
1
A firm may have a policy of providing information on a private basis to a group auditor even if such information is not published in the public domain.
In such circumstances, include the initial clause about information not being publicly disclosed and include the second clause, deleting reference to
[publicly disclosed by our Firm] (and include the last clause when applicable).
2
Include when there is an expectation that the information as of a more recent date will be available in advance of the expected date of the group auditor’s
report advised in the group audit instructions. The updated confirmation in C-9 to be provided as of the date of your report (C-5) will request confirmation
regarding the availability of any information about the Firm’s system of quality management (that is expected to be available after the date of this
confirmation and before the expected date of the group auditor’s report).

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Section C-1

Initials
• I confirm that the tools used have gone through a quality review process to ensure the tools are Yes (provide
functioning as designed and that the inputs or parameters used are appropriate to establish a basis summary
for relying on the information generated. I also confirm automated tools and techniques used are information in
compliant with our Firm’s audit methodology. the table
provided)
• [Complete when applicable] Provide the name of the automated tool(s) used and an overview of
No
the tool(s)

Name of automated tool(s): [Insert name of automated tool(s)]

Overview of automated tool(s): [Insert or attach an overview of the automated tool(s), including the audit
objectives the automated tool(s) was (were) designed to addressed]

Describe any exceptions to your ability to comply with the instructions or specify the instructions for which you do
not have a clear understanding and for which you require a clarification.

Partner in charge of the component engagement — signature:____________________ Date: ______________________

Partner in charge of the component engagement — name:_______________________ Country/Office:_______________

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instructions
Section C-1.1

C-1.1 Understanding of the component auditor’s firm

In addition to the acknowledgment of the group audit instructions as stated above, please provide us with some details on
your audit firm.

Please describe:

• Your Firm in terms of its size, number of people employed and related network firms

• The membership of your Firm with a professional organization, whether your profession is subject to regulatory
oversight and whether there are external inspection reports that are publicly available for your Firm

• Provide any other information that would help us to understand your Firm

Partner in charge of the component engagement — signature:______________________ Date: ______________________

Partner in charge of the component engagement — name: ________________ Country/Office: ____________

C-2 Compliance with relevant ethical requirements, including those related to

independence

Form 701GL (15 May 2023) 20

Yayasan Kesejahteraan Pekerja Bank Rakyat Indonesia - Group audit
instructions
Section C-1.1

Initials
I acknowledge that the Ethics and Independence requirements applicable to [Component Name] comprise the IESBA
International Code of Ethics for Professional Accountants (including International Independence Standards) and any
other local-country independence rules applicable to this engagement.
I confirm that I am independent of [Component Name] in accordance with the relevant ethical requirements that apply
to the group audit, including those related to independence, as set out in Section A-2.5 of our instructions.
All members of our component team, including internal experts that support the audit such tax, strategy and
transactions or actuarial services (regardless of the number of hours worked on the engagement) have confirmed to
me that they are independent of [Component Name] in accordance with the relevant ethical requirements, including
those related to independence.
I also confirm that my firm is independent of [Component Name] in accordance with the relevant ethical
requirements, including those related to independence.
I confirm that it is my responsibility to inform you of any changes to the above representations that could occur
during the course of our work on the financial information of the component(s) for which I am responsible.

Partner in charge of the component engagement — signature:____________________ Date: ______________________

Partner in charge of the component engagement — name:_______________________ Country/Office:_______________

Form 701GL (15 May 2023) 21

Yayasan Kesejahteraan Pekerja Bank Rakyat Indonesia - Group audit
instructions
Section C-3

C-3 Audit planning memorandum

You are requested to complete an Audit planning memorandum. The Audit planning memorandum is the document that
summarizes your overall strategy and audit plan. The extent of documentation in the Audit planning memorandum is
commensurate with the assigned component materiality.

The Audit planning memorandum includes, at a minimum, the following matters:

• Significant changes in the component or its environment, including a brief description of the component’s business,
markets, other key environmental factors, and key stakeholders and the effect on your audit.

• Factors arising from the acceptance / continuance procedures, including a brief description of any factors arising
from the acceptance/continuance procedures that may indicate additional risks of material misstatements at the group
level.

• Managing quality on the engagement, including an affirmation that key information, including expected behaviors of
team members communicated by the Group Auditor has been shared with all members of your team.

• Observations from the overall analysis of financial and non-financial information that have an effect on the
component audit.

• The component materiality and threshold for clearly trivial misstatements used for group reporting purposes.

• Changes to the composition of the team, including individuals with expertise in a specialized area of accounting or
auditing and internal experts; and whether you use the work of external experts and/or internal audit work.

• Significant accounting and auditing matters, including a brief discussion of your plan to address them, and any
changes in the selection and application of the accounting policies at the component.

• Summary of your observations relating to the key elements of the control environment, the risk assessment
process, and the process to monitor the system of internal control at the component. 1

• A description of the higher risk accounting estimates and the planned audit procedures to be performed.

• Significant risks, including those risks communicated by us or identified by you in addition to those communicated by
us and the proposed response(s) to those risks.

• The identified risks of material misstatement due to fraud and the proposed audit procedures to address the identified
fraud risks. If you have not identified revenue recognition as a risk of material misstatement due to fraud, include the
reasons supporting your conclusion. Also include information that indicates suspected or identified fraud.

• Matters related to litigations and claims which may be significant for the group audit.

• Going concern issues, including the need for the component auditor to remain alert for factors, including events or
conditions that may cast significant doubt on the component’s ability to continue as a going concern.

• The list of material account balances, classes of transactions or disclosures,, including the overview of the audit
strategy and, where applicable, audit plan at the account /assertion level. 2

1
Refer to ISA 315.21 - 24 for further details.
2
ISA 330.18

Form 701GL (15 May 2023) 22

Yayasan Kesejahteraan Pekerja Bank Rakyat Indonesia - Group audit
instructions
Section C-3

• When an account balance or class of transactions is above the assigned component materiality and is not considered
as material, include the rationale

• Other matters of significance as considered appropriate.

• If one or more of the topics above are not applicable to your component, or you don’t have anything to report, please so
indicate in your Audit planning memorandum (C-3).

Form 701GL (15 May 2023) 23

Yayasan Kesejahteraan Pekerja Bank Rakyat Indonesia - Group audit
instructions
Section C-4

C-4 Early warning memorandum (EWM)

An Early warning memorandum (EWM) is required for when a component engagement identifies matters that needs to be
communicated on a timely basis.

The following matters are communicated immediately to us (if they have not been communicated to us, or if there are
changes to the confirmations/information provided in the Acknowledgment of group audit instructions (C-1) or in the Audit
planning memorandum (C-3)):

• Challenges related to the sufficiency and appropriateness of resources, including human resources with the appropriate
competence and capabilities and sufficient time to perform the work requested in accordance with your instructions

• Access restrictions to people or information, imposed by component management

• Other access restrictions to people or information that have an impact on the audit strategy for the component

• Use of automated tools and techniques to support your conclusions

• Audit evidence obtained from performing work on the financial information of the components that contradicts the audit
evidence on which the Group Auditor originally based the risk assessment performed at group level

• Breaches of, or threats to relevant ethical requirements that require significant judgment to evaluate whether a breach has
occurred, including those related to independence, that apply to the group audit identified subsequent to confirming
compliance with ethical requirements, including independence

• Significant risks of material misstatement, identified at the component and your audit response to such risks

• Unusual transactions or events that are relevant to the group

• Significant accounting, financial reporting and auditing matters that have been identified, including:
• Accounting estimates and related judgments
• Uncertain tax positions
• Apparent accounting policy changes
• Issues that may affect the completeness, accuracy and quality of disclosures in the group financial statements,
including potential year-end exposures
• Difference of professional opinion

• Events or conditions that may cast significant doubt on the component’s ability to continue as a going concern

• Matters relating to litigation and claims, including unclear responses from legal counsel

• Deficiencies in internal control at the component level that you have identified during the performance of your work on
the financial information of the component

• Information that indicates suspected or identified non-compliance with laws and regulation, including fraud or
questionable or illegal acts, may have occurred. This may include questionable payments and whistle blower allegations

• Reporting timetable problems

Form 701GL (15 May 2023) 24

Yayasan Kesejahteraan Pekerja Bank Rakyat Indonesia - Group audit
instructions
Section C-4

• Proposed adjustments that may have a significant effect on the component’s financial information, including the
correction of prior year misstatements

• Potential report modifications, inclusing a scope limitation due to insufficient audit evidence

• New information made publicly available relating to your Firm’s system of quality management

• Any other matter for which you undertook consultation and that may be relevant to the group audit

The template to be used to report EWM is provided below.

Form 701GL (15 May 2023) 25

Yayasan Kesejahteraan Pekerja Bank Rakyat Indonesia - Group audit
instructions
Section C-4.1

C-4.1 Early warning memorandum (EWM) format

Name(s) of component(s):
Group code/Component identifier:
Reporting currency:
Year-end:

In completing the “action required” column:

• If the matter is open, explain and specify by whom the action is required to be taken (i.e., component or group
management, Group Auditor, or you)
• If the matter has been resolved, clearly indicate so.

Issue Action required Date

Automated tools and techniques

(Briefly describe the automated tools and techniques
used and provide confirmation that the tools have gone
through a quality review process to ensure the tools are
functioning as designed and that the inputs or
parameters used are appropriate to establish a basis for
relying on the information generated and that the tools
are compliant with your Firm’s audit methodology)

Challenges related to the sufficiency and

appropriateness of resources
(Describe significant changes in resources that affect
the confirmation previously provided (C-1))

Access restrictions
(Describe the access restrictions to people or
information and the impact on the audit strategy)

Accounting and auditing issues

(Describe the nature of the issue and the potential effect
on the reporting package)

Significant risks
(Describe the nature of the significant risk and the
proposed procedure to address it)

Relevant ethical requirements, including

independence
(Describe breaches of, or threats to relevant ethical
requirements, including those related to independence,
that apply to the group audit identified subsequent to
confirming compliance with relevant ethical
requirements, including those related to independence
(C-2))

Information that indicates suspected or identified

non-compliance with laws and regulations, including

Form 701GL (15 May 2023) 26

Yayasan Kesejahteraan Pekerja Bank Rakyat Indonesia - Group audit
instructions
Section C-4.1

fraud and illegal acts

Identified deficiencies in internal control at the

component level

Unusual events and/or significant unusual

transactions

Going Concern
(Describe the events or conditions that may cast
significant doubt on the component’s ability to continue
as a going concern)

Proposed adjustments or potential report

modifications

Audit evidence obtained that contradicts

information previously communicated

Reporting timetable problems

Other

Discussed with component management Yes No

Comments raised by component management (if any):

Form 701GL (15 May 2023) 27

Yayasan Kesejahteraan Pekerja Bank Rakyat Indonesia - Group audit
instructions
Section C-5.2

C-5.2 Auditor’s report to the Group Auditor on the audit of specified account
balances, classes of transactions or disclosures for group audit purposes
Name(s) of component(s):
Group code/Component identifier:
Year-end:
Currency:

To: Group Auditor/[Partner in charge of the group engagement]

As requested in your instructions dated [date of the instructions], we have performed, for the purpose of your audit of the
group financial statements of [Company Name], an audit of [specify the accounts (e.g., cash, inventory, etc.)], included in
the special purpose financial information [specify the forms covered by the procedures] of [Component Name] (the
component) (a [Subsidiary/Branch/Division] of [Company Name]) as of [reporting date] and for the year then ended (the
specified forms). This special purpose financial information has been prepared solely to enable [Company Name] to
prepare its group financial statements.

Management’s responsibility for the specified forms

Management is responsible for the preparation and presentation of the specified forms in accordance with policies and
instructions contained in [Company Name] accounting manual1 [dated] and for such internal control as management
determines is necessary to enable the preparation of the special purpose financial information that is free from material
misstatement, whether due to fraud or error.

Auditor’s responsibility

Our responsibility is to express an opinion on the [specify the accounts covered (e.g., cash, inventory, etc.)] included in the
specified forms based on our audit. We conducted our audit in accordance with International Standards on Auditing [and, as
requested, we performed the additional procedures detailed in section [XX] of the group audit instructions dated [XX]].
Those standards require that we comply with ethical requirements and plan and perform the audit procedures to obtain
reasonable assurance about whether [specify the accounts covered (e.g., cash, inventory, etc.)] included in the specified
forms are free of material misstatement. As requested by you, we planned and performed our audit using the component
materiality specified in your instructions of [amount], which is different from the materiality that we would have used, had
we been designing the audit to express an opinion on those accounts of the component alone.

An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial
information. The procedures selected depend on our judgment, including the assessment of the risks of material
misstatement of the [specify the accounts covered (e.g., cash, inventory, etc.)] included in the specified forms, whether due
to fraud or error. In making those risk assessments, we consider internal control relevant to the component’s preparation
and presentation of the specified forms in order to design audit procedures that are appropriate in the circumstances, but not
for the purpose of expressing an opinion on the effectiveness of the component’s internal control. An audit also includes the
evaluation of the appropriateness of accounting policies used and the reasonableness of accounting estimates made by
management, as well as evaluating the overall presentation of the specified forms.

We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. The
conclusions reached in forming our opinion are based on the component materiality level assigned by you in the context of
the audit of the group financial statements.

1
When no accounting manual exists, replace by “with the instructions issued by [name of group]’s management on [date] and the policies contained in the
[name of group] disclosed accounting policies”.

Form 701GL (15 May 2023) 28

Yayasan Kesejahteraan Pekerja Bank Rakyat Indonesia - Group audit
instructions
Section C-5.2

[Basis for qualified opinion1]

Opinion

In our opinion, the [specify the accounts covered (e.g., cash, inventory, etc.)] included in the specified forms for
[component name] as of [date] and for the year then ended have been prepared, in all material respects 2, in accordance with
the policies and instructions contained in [Company Name] accounting manual3 [dated].

Restriction on use and distribution

The specified forms have been prepared for purposes of providing information to [Company Name] to enable it to prepare
the group financial statements. As a result, the specified forms are not a complete set of financial statements of [Component
Name] in accordance with [group applicable financial reporting framework underlying the group’s accounting policies] and
are not intended to present fairly, in all material respects (or to give a true and fair view of) the financial position of
[Component Name] as of [date] and of its financial performance, and its cash flow for the year then ended in accordance
with [group applicable financial reporting framework underlying the group’s accounting policies]. The specified forms
may, therefore, not be suitable for another purpose.

This report is intended solely for the information and use of [Name of Group Audit Firm] in conjunction with the audit of
the group financial statements of [Company Name] and should not be used by [or distributed to] anyone for any other
purpose. If you have any questions on this report, please contact [details of an alternative contact if appropriate] or me.

[Date]
[Signature of partner in charge of the component engagement]
[Name of partner in charge of the component engagement]
[Name of Component Auditor/Office/Country]

1
This paragraph and the modifications to the standard opinion are used in the following circumstances:
• Where there are material (e.g., in excess of assigned component materiality) known uncorrected misstatements (refer to Note 1 of C-5.1 for guidance)
• Where there are limitations in scope (refer to Note 2 of C-5.1 for guidance) and
• Where there are matters which are the responsibility of the Group Auditor and cannot be resolved at the component level (refer to Note 3 of C-5.1 for
guidance)
The Final summary memorandum (C-6) is the primary means by which the details of these matters are communicated to the Group Auditor.
2
In some jurisdictions, requirements under local GAAS or professional responsibilities may require the auditor to use different wording for the auditor’s
opinion.
3
When no accounting manual exists, replace by “with the instructions issued by [name of group]’s management on [date] and the policies contained in the
[name of group] disclosed accounting policies”.

Form 701GL (15 May 2023) 29

Yayasan Kesejahteraan Pekerja Bank Rakyat Indonesia - Group audit
instructions
Section C-6

C-6 Final summary memorandum

A Final summary memorandum for your component that summarizes important audit (or review) results and conclusions,
highlighting major issues. Please write your Final summary memorandum in a manner that fully explains the facts of the
issues, amounts involved, and conclusions reached.

We expect you to address all issues discussed in the Audit planning memorandum (C-3) in the Final summary
memorandum. The extent of documentation in the Final summary memorandum is commensurate with the component
materiality assigned to you in accordance with Section B-2. The Final summary memorandum includes, at a minimum, the
following:

• A description of any significant changes to the audit (or review) strategy not reflected in the Audit planning
memorandum (C-3)

• Breaches of, or threats to compliance with relevant ethical requirements, including those related to independence
if not already reported to the Group Auditor

• Significant accounting or auditing/review issues, which includes at a minimum:

• Significant risks identified and a brief discussion of how each significant risk was addressed in the audit
• Judgmental areas where auditing procedures required extensive independent or subjective analysis (e.g., loss
provisions when there has been a material impairment in asset values)
• Transactions that are either complex or unusual in nature (e.g., significant non-routine transactions immediately prior
to period end)
• An issue that affects (or had it not been resolved to your satisfaction, would have affected) your opinion or conclusion
(e.g., satisfactory explanations and documentation for transactions that did not appear to have a clear business
purpose)
• Deficiencies in internal control, including deficiencies in IT applications, IT-dependent manual controls, or IT general
controls (ITGCs), that you plan to communicate to those charged with governance of the component
• Circumstances that required either unusual or extended auditing procedures, or caused you significant difficulty in
applying audit procedures:
• Existence of material misstatements or omissions in the financial statements
• Suspected or identified fraud or suspected or identified non-compliance with laws and regulations
• Misstatements above the amount below which misstatements are clearly trivial, whether or not corrected by
management
• Other important results and conclusions of our audit work
• Significant findings or issues related to the selection, application and consistency of accounting policies, including
related disclosures
• Differences of professional opinion
• A brief description of other significant accounting or auditing/reviewing issues, including how any significant
accounting or auditing/reviewing issues identified in the Audit planning memorandum (C-3) were addressed during
the audit
• Other matters that may be significant for the group audit

• The nature and scope of consultations or discussions with your technical resources regarding important accounting
and auditing/review issues or other significant matters, and a summary of conclusions reached

Form 701GL (15 May 2023) 30

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instructions
Section C-6

• Information of instances of non-compliance with laws and regulations that could give rise to a material misstatement
of the group financial statements

• Indicators of possible management bias

• Other significant matters that you have communicated or expect to communicate to those charged with governance of
the component

• Whether audit evidence was obtained while performing the work on the financial information of component(s)
that contradicts the information communicated to you by us

• Your considerations and results of the procedures performed on going concern

• Key findings from your overall analytical review

• The Summary of identified misstatements (C-7)

• When reviews of interim financial information are required, a brief discussion of important matters that arose during
the interim periods, if not already covered elsewhere in the Final summary memorandum

• Exceptions noted in the written representations that you requested from component management and a confirmation
that you obtained a representation letter from component management

• [When applicable] A description and rationale when key audit matters (or jurisdictional equivalent) are
communicated in the component’s auditor’s report

• [When applicable] The results of the procedures performed in relation to key audit matters as described in B-2

• Any other matters that may be relevant to the group audit, or that you want to draw to our attention

• The opinion of the preparer of the Final summary memorandum, which covers the overall conclusion on the
procedures performed, including:
• Whether sufficient appropriate audit evidence has been obtained in support of your opinion
• Whether the financial information at the component has been prepared, in all material respects, in accordance with the
accounting policies and instructions contained in the group audit instructions
• Whether any modification to the conclusions provided to the Group Auditor are appropriate

Form 701GL (15 May 2023) 31

Yayasan Kesejahteraan Pekerja Bank Rakyat Indonesia - Group audit
instructions
Section C-7

C-7 Summary of identified misstatements

The Final summary memorandum (C-6) includes a Summary of identified misstatements which is used to accumulate and
summarize misstatements on all engagements. You are required to use the attached template to accumulate all corrected and
uncorrected misstatements above the threshold for clearly trivial misstatements (refer to section B-2).

Please report all misstatements to component management as they arise and request component management to correct all
proposed misstatements above the threshold for clearly trivial misstatements communicated to you.

Also consider whether items reported in the Summary of identified misstatements are indicative of a control deficiency and
whether these items warrant reporting on the Summary of deficiencies in internal control (C-8).

Provide adequate explanation of the nature of each misstatement (including a brief discussion of component management's
position and an explanation of your position) in the Final summary memorandum (C-6) and note whether it has been
discussed with component management.

In order for us to appropriately communicate with those charged with governance, we need to be aware of the reasons why
component management has not corrected all misstatements, therefore, please indicate the reason in the template.

Form 701GL (15 May 2023) 32

Yayasan Kesejahteraan Pekerja Bank Rakyat Indonesia - Group audit
instructions
Section C-8

C-8 Summary of deficiencies in internal control

Please provide us the details of the deficiencies in internal control identified, using the following template or equivalent
documentation:

Form 701GL (15 May 2023) 33

Yayasan Kesejahteraan Pekerja Bank Rakyat Indonesia - Group audit
instructions
Section C-9

C-9 Component auditor updated confirmations

Relevant members of component auditor’s team

Role Names Phone Email

Partner in charge of the
component engagement
Other Audit Partners
(Senior) Managers
Tax Services Partner
IT Partner
Others
Initials
1. I confirm that we have complied with the relevant ethical requirements, including those related to independence
in accordance with the IESBA International Code of Ethics for Professional Accountants (including
International Independence Standards), including independence requirements applicable to the group as defined
in Sections A-2.5 Relevant ethical requirements, including those related to independence and B-2 Scope of
work to be performed for group audit purposes – Section Independence confirmation of these instructions and
professional competence requirements.
2. I confirm that since my previous confirmation dated [insert date of initial confirmation (C-1)], information
relating to our Firm’s system of quality management as of [date] has now been publicly disclosed and we have
provided you with a [copy of/link to] that information.1
3. I confirm that I have sufficient and appropriate engagement resources (i.e., human, technological, and
intellectual resources), including human resources with the appropriate competence and capabilities, including
sufficient time, were utilized in performing the work requested in accordance with your instructions.
4. I confirm that we have completed our audit/review procedures in accordance with International Standards on
Auditing2 and that we have completed the additional procedures as described in the group audit instructions or
in other instructions received from you.
5. I confirm that we will have complete and final documentation that supports the reporting package forms and the
completion of procedures described in the group audit instructions by [insert as appropriate]. If I have any
concerns about meeting this requirement, I will bring them to your attention as soon as they are known.

Describe any exceptions to the statements above:

1
Include when your Firm provides this information and if information as of a more recent date has been made available by your Firm since the original
confirmation request was submitted (refer to C-1). If the original confirmation stated that information is not publicly disclosed but the firm has a policy of
providing such information privately to the group auditor, the reference to “has now been publicly disclosed” may be replaced with “is now available”.
2
If you perform a review in accordance with ISRE 2400, or ISRE 2410, replace International Standards on Auditing with International Standards on
Review Engagement (ISRE).

Form 701GL (15 May 2023) 34

Yayasan Kesejahteraan Pekerja Bank Rakyat Indonesia - Group audit
instructions
Section C-9
Describe any open items whose resolution is unlikely to modify your conclusion report or any other item that do not have an effect on
your conclusion but that you want to bring to the Group Auditor’s attention.

Partner in charge of the component engagement — signature:_____________ Date:__________________________

Partner in charge of the component engagement — name: ________________Country/Office: _____________

Form 701GL (15 May 2023) 35

C-10 Reporting package identification
Attach the reporting package identification form to the Final summary memorandum (C-6).
Name(s) of component(s):
Group code/Component identifier:
Reporting currency:
Year-end:

Attach the audited financial statement.

Partner in charge of the component engagement— signature: _______________ Date:

Partner in charge of the component engagement — name: _________________ Country/Office:

Yayasan Kesejahteraan Pekerja Bank Rakyat Indonesia - Group audit
instructions
Section C-11

C-11 Subsequent events procedures

Name(s) of component(s):
Group code/Component identifier:
Reporting currency:
Year-end:

We have performed, to the date of this memorandum, the following subsequent events procedures and other audit
procedures covering transactions, operations and corporate minutes from the date of our conclusion and Final summary
memorandum (C-6).

[Option 1 – No subsequent events or transactions to report.]

In the course of performing subsequent events procedures, no material subsequent events or transactions have come to
our attention and no adjustment has been discovered that should be considered by you in reporting on the group financial
statements of the Company for the period-ended [reporting date]. Additionally, the conclusion expressed by us in our
auditor’s report to you and in our Final summary memorandum (C-6) requires no change or update as of today’s date.

[In addition, if applicable, we confirm that all open items indicated in our Final summary memorandum (C-6) have been
resolved satisfactorily.]

[Option 2 – Identified subsequent events or transactions to report.]

In the course of performing subsequent events procedures, a material subsequent event has come to our attention that
should be considered by you in reporting on the group financial statements of the Company for the period-ended [reporting
date].

[Describe the subsequent event identified and/or attach to this reporting form a memorandum that provides a detailed
written description of the subsequent event.]

The conclusion expressed by us in our auditor’s report to you and in our Final summary memorandum (C-6) requires no
change or update [or requires the following change or update] as of today’s date.

[If applicable, describe any changes or updates to the auditor’s report provided to the Group Auditor or to the Final
summary memorandum (C-6).]

[In addition, if applicable, we confirm that all open items indicated in our Final summary memorandum (C-6) have been
resolved satisfactorily.]

Form 701GL (15 May 2023) 37

Yayasan Kesejahteraan Pekerja Bank Rakyat Indonesia - Group audit
instructions
Section C-11

Partner in charge of the component engagement — signature:_________________ Date: _________________________

Partner in charge of the component engagement — name:____________________ Country/Office:___________________

Form 701GL (15 May 2023) 38

Yayasan Kesejahteraan Pekerja Bank Rakyat Indonesia - Group audit
instructions
Section C-12

C-12 Management letter

Please provide us with a copy of any management letter you issue to component management.

Form 701GL (15 May 2023) 39

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