the part relating to his or her responsibility, incorrect and incomplete information and functioning of the computer system, failure to achieve information or utilise computer system consistently or in

knowledge and understanding of the general law governing professional practices. Directors, managers and persons with power of management who are responsible for the work unit relating to the functioning as

above items namely entertainment expense, deferred debit unrelated directly to business operation etc., including other expenses which classified as an extraordinary items namely loss from corruption of a