Questionnaire No. Particulars Firm's Reference /Guidance Notes Description 1 Does the audit firm design and implement the risk assesment process that includes the identification of quality objectives

the ultimate shareholder(s) delegate or assign their authorization to the CFO? B4 How does the firm design its organizational structure that promotes quality, tranparency, and acting in the best

conduct internal audit work for audit clients and if so what is the extent of the work? 2 IT Systems: Does the firm provide services to design provide or implement IT systems to audit client? If so, does

conceived, by design and location and by mitigation measures, so that it complies with one of the following requirements: o the plant does not entail any deterioration nor compromises the achievement of good