DIOT-SIACI Group

[Insert Entity Name, code entity and Country]

Submission date: November 17th, 2023

Appendix E1 Agreed and discussed between:

Local CFO / CEO… (name)

Internal control review 2023 Local PWC / GTI auditor (partner name)
Formal closing meeting date : [complete]
SUMMARY

Section 1 – Significant deficiencies in internal control

Section 2 – Organizational chart of the legal entity

Section 3 – 2023/2022 Key financial figures

Section 4 - Relevant controls (or key controls) related to the revenue recognition

2
1 – SIGNIFICANT DEFICIENCIES IN INTERNAL CONTROL
 Overall assessment

 Recommendations
Significant
deficiencies in
internal control

Organizational Finding description Business process Potential risk (link to assertion) Response from management
chart of the
legal entity
- Root cause :
- Remediation plan :
2022/2021 Key
financial
figures

Relevant
controls (or
key controls)
related to the
revenue
recognition

3
2 – ORGANIZATIONAL CHART OF THE LEGAL ENTITY
• Add organizational chart of the legal entity
• Add presentation of Top management
Significant • Add presentation of Shaholders
deficiencies in
internal
control

Organizational
chart of the
legal entity

2022/2021 Key
financial
figures

Relevant
controls (or
key controls)
related to the
revenue
recognition

4
3 – 2021/2020 KEY FINANCIAL FIGURES

Significant
PROFIT & LOSS - In KCUR 2022 2021 Var. Var. %
deficiencies in
internal
control

Organizational
chart of the
legal entity

2022/2021 Key BALANCE SHEET - In KCUR 2022 2021 Var. Var. %

financial
figures

Relevant
controls (or
key controls)
related to the
revenue
recognition

5
4 – REVENUE RECOGNITION – Flowchart

IMPORTANT :
Significant
deficiencies in -< Please include in your process description, all activities and controls with respect to revenue reduction due to
internal
control cancellation, contract price reduction, rebates, etc. and include the controls in place to ensure that the revenue reduction
has been approved by the appropriate level of authority and to ensure that the revenue reduction occurs in the normal
course of business and could not be anticipated at the previous closing period >
Organizational
chart of the
legal entity
-< Please include in your process description, all activities and controls with respect to the period-end review of the account
receivables, accrued revenue, deferred revenue, accrued costs, deferred costs, calculation of the A/R write-off , accrued
2022/2021 Key revenue write-off. >
financial
figures

Relevant
controls (or
key controls)
related to the
revenue
recognition

6
4 - REVENUE RECOGNITION – Key controls identified & Recommendations

 Audit Group requirements :

Significant
• Revenue recognition – Key controls
deficiencies in • Revenue recognition – Relevant controls
internal
control • Recommendations

Organizational
chart of the
legal entity  Audit IT :
• Presentation of IT environment (software, applications)
• IT general controls : Describe ITGC policies and procedures that relate to many applications and support the
2022/2021 Key
financial effective functioning of application controls by helping to ensure the continued proper operation of information
figures systems.
• IT applicative controls : Describe ITAC that relate to specific computer software applications and the individual
Relevant
transactions.
controls (or
key controls)
related to the
revenue
recognition  Other relevant procedures : Please qualify the D&I of the controls. Please indicate the sampling used to test the correct
implementation.

 Other topics