Audit Schedule

(1)

時差

Time Difference 2:00:00 AM

Start JakartaTime (Japan Time)

End Jakarta Time (Japan Time)

0:30 8:00 8:30 1.

(10:00 10:30) 2.

3.

1:00 8:30 9:30 1.

2.

3.

4.

5.

6.

2:30 9:30 12:00 1.

(11:30 14:00) 2.

3.

12:00 13:00

1:00 13:00 14:00 1.

(15:00 16:00)

2.

3.

4:00 14:00 18:00

(10:30 11:30)

.販売状況 Sales Overview 業績動向 Performance Trend

Confirmation Item (Translation for Reference)

会社の概況

General Condition of a Company

SEID 監査　スケジュール　案 / Audit Schedule

Audit documents/materials submitted at least one week prior to the first day of the audit.

Submission to: Teleoffice

Tools to be used on the day of the audit are as follows : - Audio/visual sharing : video ｃonference (MCU) - Document sharing : Teleoffice

10月18日（火）

カラワン (Karawang)

①

Item to be Investigated / Confirmed

監査法人との会議

Meeting with the Audit Firm

②

③

昼食/Lunch Break

④

^{経理●財務}

Accounting /

1.

(2)

(16:00 20:00)

④

^{経理●財務}

Accounting / Finance

1.

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(3)

2.

4.

5.

6.

7.

④

^{経理●財務}

Accounting / Finance

3.

10 月 19日（水）カラワン (Karawang)

(4)

Start JakartaTime (Japan Time)

2:30 8:00 10:30 1.

(10:00 12:30) 2.

Item to be Investigated / Confirmed

⑤

^内部統制

Internal control

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(5)

3.

1:30 10:30 12:00

12:00 13:00

4:00 13:00 17:00

⑤

^内部統制

⑤

工場確認

Factory tour Confirmation of SEID production sites.

内部統制 Internal control

(6)

(15:00 19:00)

⑤

^内部統制

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(7)

⑤

^内部統制

4.

(8)

⑤

^内部統制

4.

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5.

6.

7.

8.

9.

10.

1:00 17:00 18:00

1.

(19:00 20:00)

2.

3.

4.

TV会議：SEID、堺204、台北(Foxconn)　 10 月 20日（木）カラワン (Karawang)

Start Jakarta Time (Japan Time)

2:30 8:00 10:30

1.

(10:00 12:30)

Item to be Investigated / Confirmed

⑦

^{外注（業務委託）}

管理

Management of subcontracting (outsourcing)

11

2.

⑥

^{システム（}^IT^）

IT system

⑤

^内部統制

(10)

10:30 12:00

12:00 13:00

⑦

^{外注（業務委託）}

管理

Management of subcontracting (outsourcing)

2.

居室確認

Office tour Confirmation of office department rooms

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(11)

4:00 13:00 17:00 1.

(15:00 19:00)

10 月21日（金）カラワン(Karawang)

2.

3.

⑧

^{購買（資材}^)●

残材等

Management of purchasing and remaining materials, etc.

(12)

Start Jakarta Time (Japan Time)

2:00 8:00 10:00

⑨

^1.

(10:00 12:00) 2.

2:00 10:00 12:00

⑩

^1.

(12:00 14:00) 2.

3.

Item to be Investigated / Confirmed

Confirmation Item (Translation for Reference) 品質管理

Quality Control.

人事●総務 Human

Resources and General Affairs.

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4.

5.

6.

7.

8.

9.

12:00 13:00 昼食/Lunch Break

1:00 13:00 14:00

⑪

^1.

(15:00 16:00) 2.

1:00 14:00 15:00

⑫

^1.

(16:00 17:00) 2.

3.

4.

リスク管理及びコンプライアンス Risk Management and Compliance.

人事●総務 Human

Resources and General Affairs.

10.

11.

係争●訴訟、

法律問題

Dispute/lawsuit/

Code of Conduct.

5.

(14)

2:00 15:00 17:00

1:00 17:00 18:00

(19:00 20:00)

Transfer to a hotel near the airport 全般

Wrap-up meeting Wrap-up meeting 係争●訴訟、

法律問題

Dispute/lawsuit/

Code of Conduct.

5.

監査フォロー事項

Spare time Free time ( confirmation of unfinished items, etc.)

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Overview of Company

Organization, Executive/Officer Structure, Responsibilities/Roles etc.

Office building and its condition.

Past 3 Years financial results and FY2022 1H & 2H plans and forecasts, issues in achieving the plan and measures to counter them.

Medium-term Business Plan.

Problems and issues in business operations and measures to counter them.

Product development, production, and sales strategy, inventory situation etc.

ESG (environmental, social, and corporate governance) initiatives.

Monthly factory utilization rates for the last three years.

Overview of the sales organization and the missions and work assignments of each organization.

Basic sales policies and strategies.

Sales and Profit & Loss situation (FY2021F Actual, 2022F/L Budget/ Forecast) , and issues and measures to achieve the plans.

Overview, Organization Structure of the audit firm, Scope and Status of Auditing SEID.

Auditor's report on financial result for March 2022, Issues and opinions (incl. he corrected and uncorrected audit misstatements and the risks that require special audit consideration).

Audit plan for FY2023 and its progress, issues and opinions.

Evaluation of Assets (A/R, Inventory and Fixed Assets) as of end of Last Month problem/issues and measures.

SEID 監査　スケジュール　案 / Audit Schedule

Audit documents/materials submitted at least one week prior to the first day of the audit.

Submission to: Teleoffice

Tools to be used on the day of the audit are as follows : - Audio/visual sharing : video ｃonference (MCU) - Document sharing : Teleoffice

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1> A/R-trade (Overdue A/R, reason for overdue, collection efforts, etc.).

2> Inventory (Slow moving inventory, devaluation, reduction efforts, etc.).

3> Fixed Assets (Status of idle assets, impairment, sale/disposal situation, utilization efforts, etc.)

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Financial Innovation.

1> Improvement of profit ratio/expense ratio.

2> Improving collection term.

3> Improving payment term.

4> Controlling Investment.

Evaluation of Non-trade A/R(527a/c), temporary advances etc and expenses.

1> A/R-others (Overdue A/R, reason for overdue, collection efforts, etc.)

2> Suspense (Temporary advances) payment, Advance paid, Advance payments-trade, Advance payments-other and Prepaid expenses.

3> Deferred tax assets.

4> Sales allowance/rebate and Promotional expense.

5> Advertising expense.

6> Business trip expenses.

7> Entertainment expenses.

8> Logistics expenses.

Insurance (Accounts receivable management policy (contracts with AR insurance company), Company property comprehensive insurance)

Current condition and problems of cash flow.

Accounting Standard.

1> Sales recognition standard.

2> Inventory devaluation standard.

3> Bad debt provision standard.

4> Credit limit setting standard（If desired, this item may be explained in items 5-3-10）.

Issues/opinion by audit firm & tax authority and measures/action for the Past 3 Years.

(18)

Articles of association, rules of procedure for the board of meeting, details of the board meeting.

Work rules, organization, segregation of responsibilities and a regulation concerning authorization, ethical code /Maintenance and Operation of SOW (statement of work) , the list of all official policy/regulation applying to SEID.

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Internal Approval Process.

1> Authorization Regulations.

2> Related party transaction approval process.

3> Sales allowance/Rebate approval process.

4> Sales promotion expenses approval process.

5> Advertisement expenses approval process.

7> Business process from order acquisition to the collection completion.

7-1. Order acquisition process.

7-2. Selling price approval process.

7-3. Approval process from the shipping to accounts receivable recorded.

7-4. Payment receipt process.

8> Return merchandise authorization process.

6> Entertainment expenses approval process.

Confirmation of SEID production sites.

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9> Collection term approval process.

10> 10-1. Credit limit setting / change approval process

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10> 10-2. Shipping process to business partners whose accounts receivable collection is in overdue.

11> Business processes from ordering to the payment completion.

11-1. Purchase price approval process.

11-2. Purchase order approval process.

11-3. Approval process from the acceptance completion to accounts payable recorded.

11-4. Payment approval process.

12> Subcontractor approval, trading condition change approval process.

13> Payment term approval process.

14> Payment account change/registration process.

15> Sale / Disposal Approval Process of Asset (Inventory, Fixed Asset, Low Grade Goods, etc.).

16> Loan stock approval process.

1> Keeping rule and storage of approval applications.

2> Capital investments.

3> Mold Investments.

4> New model planning approval.

5> Salary increase.

6> Bonus.

Compliance with "Authorization Regulations & Reporting standard on Important Subjects for Overseas Subsidiaries"

(22)

7> Accident report (Matters specified in the Reporting Standard on Important Subjects Overseas Subsidiaries).

8> Sale / Disposal of inventories.

9> Lease contract of external warehouse.

10> Customer credit limit approval authority.

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Safekeeping situations of important documents, internal keeping rule.

Internal important meetings, the minutes.

Method of communication from (Sharp Corp) head office and Business Units, including President’s policy.

Compliance with "Reporting Standards on Important Subjects for Overseas Subsidiaries" and "BRM reporting policy" reported matters/cases to SC head office for the past 2 years.

Measures taken to prevent recurrence of fraud and/or misconduct that have occurred in in FY2018 or later.

Records of Independent Auditor's Audit and Internal Audit.

1> Confirm the improvement situation of the issues pointed out by Internal Audit Division of SEID.

2> Confirm the improvement situation of the issues pointed out by Internal Audit Division of parentcompany(SC) Current condition and problems of the IT systems.

Organization structure for development/operation.

Situation of the IT control, issues and measures, and measures for information security.

Audit of IT systems (is it included in the scope of audit by audit firm?)

Process for selecting outsource companies (manufacturing, development, cafeteria, cleaning, security, etc.).

1> List of outsourceing companies.

2> List of persons in charge of placing orders by outsourcing companies.

Audit situations by internal auditor （its own and/or its parent company）, and confirm the improvement situation of the past audit issues.

Details of outsourcing procedure.

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3> Confirmation of checks and balances with long-term business partners for 5 years or more.

4> Confirmation of ordering operations.

Confirmation of office department rooms

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Overview of purchasing （procurement) operations.

1> List of suppliers.

2> Purchasing via trading companies and agents.

3> Cost Reduction Situation.

4> Unit price (change) setting.

5> Ordering procedures.

6> Purchasing/acceptance/acceptance inspection.

7> Purchase allowance.

8> Return Procedures.

9> Parts supplied to subcontractors.

10> Inventory disposal.

11> Management of slow mooving inventory.

12> Mold management.

13> Document storage.

1> Recycling and Reuse Initiatives.

2> Sale of residual materials and waste.

3> Disposal of residual materials and waste.

Purchasing Procedures.

Status of reuse and disposal of residual materials and waste {(e.g., scraps, burrs, damaged products, defective products (including 2nd and 3rd grade products), packaging for delivered parts, and factory waste)}.

(26)

Current status, problems, issues and measures for quality . Quality KPI results and plans for this year and the past three years (half year basis).

Training of local staff (education and training program) and personnel evaluation system.

Labor unions, labor-management meetings, benefit plans.

Employees complaint hot-line system,

The contents of the internal/external reporting system(whistle- blower system), correspondence of internal/external reporting.

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Pension plans, retirement plans, health care plans, and long-term absences.

Overview of company vehicles.

Overview of employee dormitories.

Employee Accidents, Safety Initiatives.

ESG (Environment Social Governance) Activities.

Accidents /incidents and reprimands / disciplinary actions.

1> Overtime work.

2> Personnel involved in research and development work.

3> Indirect personnel in factories.

4> Recruitment plan and actual, retirement situation.

5> Recruitment method, recruiting expenses.

1> Process for selecting temp agencies.

2> Confirmation of business procedures related to temporary employment (process and cost of employment).

3> Confirmation of how to manage temporary employees.

Measures for risk management and strengthening administration structure, BCP plan.

Measures for compliance management

Dispute and lawsuit status.

Utilization (scope, frequency, fee/charge etc. ) of lawyers.

Bribery, the Antimonopoly Law (Anti-trust, cartel), labor relations, sexual harassment, moral harassment, etc.

Communication situation with SC Legal group.

Personnel Management and Labor (working environment) Management Situation.

Temporary Employees for Manufacturing Operations.

Confirmation of business procedures for contracts.

(28)

1> Confirmation of contract review and approval process.

2> Storage of Contracts.

Wrap-up meeting

Free time ( confirmation of unfinished items, etc.)

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Documents to be Shown

(Translation for Reference) SEID Documents

Briefing materials of the items in the left column. SEID Company Overview

● Organization chart (including function & headcounts information),

● Executives and its roles/responsibilities for SEID, etc. SEID Structure

● Building layout, floor map, etc.

● Overview of each branch and construct warehouse (headcounts, coverage area, etc ), if any.

● Briefing materials of the items in the left column.

● Materials related to Basic Policy Sales and Strategies, including the following Measures and Initiatives to expand new products and new sales channels market shares by product grade (number of the units and its value).

For example: product grade means by inch size in the case of LCD TVs.

If possible, use the latest (end of September 2022) data.

SEID 監査　スケジュール　案 / Audit Schedule

The word of "Last Month" means August 2022.

The word of "Past Year" means from September 2021 to August 2022.

The word of "Past 3 Years" means 2019FY, 2020FY and 2021FY.

However, Last Month of the following two items should be based on the results at the end of September 2022 similarly for Past Year, it should be the actual results from 2021/10-2022/9 i.e No. 2 Performance Trend, No. 3 Sales Overview & No. 4 Accounting/Finance are 1 (one) Evaluation of Assets.

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● Aging report as of the Last Month.

● Overdue A/R details list (by customer, by due date) as of the Last Month.

● Devaluation list and summary.

● Slow moving inventory (incl. obsolete inventory) history for the Past Year.

● List of loan stock (by account, by model, by loan date) as of the last month.

● Latest idle assets list.

● Latest impairment list.

● Approval applications for sale/disposal for the Past Year.

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Use data from 2021/10-2022/9

● Monthly expenses history by account title for the Past Year

● Materials that explain the efforts or plans to improve profit ratio or expense ratio, if any.

● List of sales amount by customer and by collection term for the Past Year.

● Materials that explain the efforts or plans to improve collection term, if any.

● List of payment amount by supplier and by payment term for the Past Year.

● Materials that explain the efforts or plans to improve the payment term, if any.

● Quarterly summaries of investments and operating cash flow over the Past Year.

● List of construction in progress accounts as of the Last Month.

Use the latest (end of September 2022) data.

● Overdue A/R details list (by customer, by due date).

● Suspense (Temporary advances) payment, Advance paid, Advance payments-trade, Advance payments-other and Prepaid expenses lists as of the Last Month and its history for the Past Year.

● Details and Trends in Deferred Tax Assets　as of the Last Month and its history for the past three years.

● Sales allowance/rebate and promotional expenses list and summary for the Past Year.

●Advertising expenses list and summary for the Past Year.

● Business trip expenses list and summary for the Past Year.

● Entertainment expenses list and summary for the Past Year.

●Record of transportation and freightage expenses over the past three years (on a half-year basis).

● Currently valid contracts.

● Details of Interest-bearing debt (consolidated basis) at the end of the Last Month.

● Internal standard.

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Documents to be Shown

(Translation for Reference) SEID Documents

● Articles of Incorporation, Rules of the Board of Directors, and minutes of the last three board meetings.

● AoA

● AGMS

● List of SEID rules and policies.

● Rules and guidelines governing business operations (organization and segregation of duties rules, etc.).

● Employment regulations（work rule).

● List of HRD Procedures

● HRD Procedures

● CLA Version XXI

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● Approval process explanation material (SEID policy/regulations etc.)

● SEID AR A.20

● SEID AR B. 21-1

● STID AR B.8

● Approval process explanation material (SEID policy/ regulations etc.).

● Approved applications for the recent three cases.

● The list of all approved application for transactions with Hon Hai /Foxconn Technology Group (including SIO, SDP) and SHARP Group.

001 / Memoranda / Fin.Dir / XI / 2021

(Related Party Transaction Procedure)

● Approval process explanation material (SEID policy/ regulations etc.). SOP-MKT-002

● Approved applications for the recent three cases. Sales & Marketing - Sales Discount Approval Letter.

● Approval process explanation material (SEID policy/ regulations etc.). ●SOP-MKT-002

● Approved applications for the recent three cases. ● Activity & Promotion Scheme Form

● SOP-BAC-010

● SOP-BUD-001

● SEID Entertainment Approval Letter

● The material of 7-1,7-2 and 7-3 must be related to 7-4.

● Approved applications for the recent three cases. SOP-HQSA-002

● Approved applications for the recent three cases. SOP-BRA-007

● Tour route map.

● Layout General SEID Factory

● Layout route each factory (REFF, WM, LCD)

● SOP-BAC-012

● Unit Return Form (URF) 昼食/Lunch Break

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SOP-BAC-005 Customer Master

● SOP-BAC-002 Kontrol Limit Credit

● Approval Credit Limit

● Approval Review Credit Limit

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● Approval process explanation material (SEID policy/ regulations etc.),.

● The material of 11-1,11-2 and 11-3 must be related to 11-4. SM-Procurement-001

▪ SOP-GP-001

▪ SM-Procurement-001

▪ Price Approval Form

● SOP-GP-001

● SM-Procurement-001

● Purchase Order

● SOP-BAC-010

● SEID Approval Letter Form

● Approval process explanation material (SEID policy/ regulations etc.). 01 / Memoranda / Procurement / II / 2020

● Approval process and details of change procedure explanation

material (SEID policy/ regulations etc.). ● SOP-FIN-002

● Approved applications for the recent three cases. ● AVI

● Approval process explanation material (SEID policy/ regulations etc.). ● SOP-PDP-001 Written off Process

● Approved applications for the recent three cases. ● Attachment WO

● SOP-BRA-008 Process Loan Finish Goods

● Loan Approval Letter

●Documents, etc. of the items in the left column (Instead of the storage, a capture image of the list of electronically approved applications or a capture image that shows the function of viewing electronically approved applications).

･ Approved applications for the recent three cases (prior confirmation by SC).

Compliance with "Authorization Regulations & Reporting standard on Important Subjects for Overseas Subsidiaries"

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･ Accident reports for the recent three cases.

･ All contracts of external warehouse and approved applications.

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● Documents, etc. of the items in the left column.

● Documents certifying that the buildings, constructions and facilities owned by the company are legal (in other words, evidence that they do not violate the Building Code).

･ List of important internal meetings organized by Chairman/President of SEID, which describe "its purposes, participants and frequency".

● The last minutes of each meeting.

･ Briefing materials of the items in the left column (most recent communication records (e.g. emails, minutes, etc.))

･ Internal standard. ● SOP-HRD-005 SEID

● Business Risk

Management Guidlance

･ Reporting documents.

･ Reported documents at that time (including measure to prevent recurrence).

● Current implementation results and issues of measures to prevent recurrence.

● Materials that show the frequency of various audits.

Summary meeting sheet of internal audit (SEID), if any.

Summary meeting sheet of internal audit (SC), if any.

● Related/Correlation Diagram of Internal Systems.

● Issues and Countermeasures for Internal Systems. Diagram analyze or report related by MIS

● Organization structure,

● Responsibility, role and/or work assignments. Structure and Jobdesc MIS

Dept

● Internal Standard for IT security. Data by MIS about internal

standard for IT security

Auditor's Report/Memo on IT Systems, if any. Data by MIS for audit report

or memo

Documents to be Shown (Translation for Reference)

･ Approval process explanation material (SEID policy/ regulations etc.).

･ Details and summaries of actual payment amounts for the Past Year by the nature of outsourced work by outsourcing company.

･ List of outsourcing companies by person in charge of SEID ordering (name of person in charge, period of time in charge).

･ The above information may be added to the documents in 7-2-1.

Audit situations by internal auditor （its own and/or its parent company）, and confirm the improvement situation of the past audit issues.

Details of outsourcing procedure.

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･ List of payment amount by year and account item by payee with continuous transactions for 5 years or more from the list of 7-2-1.

● The most recent transaction approval letter and quotations (decision and comparables).　Such materials should be extracted for each of the top 10 transactions with the top 10 companies in terms of transaction value for the Past Year in the above list.

･ The most recent 30 approval letters and quotations (decision and comparables) from the list in 7-2-1 and the following information.

Contents of information: Description of outsourced work, amount of money, duration of business (or date of account opening) with the outsourcing company , name(s) of person(s) in charge of ordering, period of time in charge, person(s) familiar with the work (may include multiple names, may include same name as person in charge of ordering), and documents that show the presence or absence of subcontracting.

● Tour route map.

● On-site confirmation of storage of important documents.

● On-site confirmation of petty cash management practices.

● Layout route Office 1A&1B

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･ Briefing materials（including inntenal standards, regulations, manual etc, for Purchasing Management, and organization structure）of the items in the left column.

Purchases in the Past Year by supplier and category (units and total value).

● List of the top 20 companies in terms of purchase amount via trading companies and agents from the list in 8-2-1 above.

Please explain the necessity of continuing to purchase from trading companies and agents instead of purchasing directly.

● Cost reduction results for FY2021.

● Cost reduction plans and forecasts for 2022FH and 2022LH.

● 3 (three) recent samples that show the reason for the change in unit price (including cost reduction).

● 3 (three) recent samples of comparison quotes

● 3 (three) recent samples (order form, order change request and payment details).

● 3 (three) recent samples (delivery note and SAP acceptance list).

● 3 (three) resent samples (lump-sum rebate confirmation letter and screenshots of the process of entering it into the accounting system).

･ Return process explanation material (SEID policy/ regulations etc.

･ 3 (three) recent samples (vouchers that deduct accounts payable from the return of parts, ｖouchers that deduct accounts payable for the return of parts supplied for a fee, voucher to reverse parts and written notice to return parts).

● 3 (three) recent samples (list of instructions for supplying parts to subcontractors and vouchers for accounts receivable - other to supply parts for a fee).

● List of parts disposal applications and parts disposal results for the Past Year.

● List of parts inventory and list of slow moving parts at the end of the Last Month.

● List of the most recently loaned molds (company name, address, amount of the loan, etc.).

● Storage rules for order forms, delivery slips, vouchers, etc.

● Materials explaining SEID's efforts to recycle and reuse waste in its production activities.

● Materials explaining the approval process (internal rules, etc.).

● The last three approved samples of each type, and

● Comparative quotations from different companies.

● Materials explaining the approval process (internal rules, etc.).

● The last three approved samples of each type, and

● Comparative quotations from different companies.

Purchasing Procedures.

Status of reuse and disposal of residual materials and waste {(e.g., scraps, burrs, damaged products, defective products (including 2nd and 3rd grade products), packaging for delivered parts, and factory waste)}.

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Documents to be Shown (Translation for Reference)

▪ Briefing materials of the items in the left column.

SS-QHSEEn-009

▪ Briefing materials of the items in the left column. Meeting Schedule, Result of Meeting

●Internal standard of the items in the left column.

●List of such reports in the past two years.

● SEID Crystal Hotline

● Whistle-blower System

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▪ Briefing materials of the items in the left column.

▪ Details of the original pension plan, if any

▪ List of long-term absence (indicating the reason for the absence).

▪ List of most recent company vehicles (showing lease or purchase, maker and model, etc.), and monthly operation of company vehicles for the Past Year.

▪ Overview of employee dormitories {(Number of rooms, occupancy (vacancy) rate, etc.)}.

● List of occupational injuries for the Past Year , with an overview of each incident.

● Materials related to safety initiatives. SS-HS-002

● Energy consumption at business sites for the past three years, and energy consumption plan and forecast for the current fiscal year.

● Materials explaining efforts to recycle and reuse waste from business activities (excluding waste from 8-3-1 production activities).

SS-En-001

･ List of Accidents/incidents and reprimands/disciplinary actions in the past two years.

･ Monthly overtime work records by person for the Past Year.

･ List of R&D Personnel and work assignments.

･ List of personnel in indirect departments of the factory and their work assignments.

･ This year's recruitment plan and actual, retirement situation.

･ Internal standard for recruitment.

･ The employment approved applications for the recent 3 (three) cases.

･ Outline of recruitment companies.

･ Recruiting expenses list for the Past Year

● Competitive quotes of such companies.

･ Approval process explanation material (SEID policy/ regulations etc.),

･ Approved applications for the recent 3 (three) cases.

･ Details and summaries of the number of temporary employees and payment amounts by temp agency by month for the Past Year.

･ Internal standard.

● Documents, etc. of the items in the left column.

･ List (including sammary and current status) of disputes and lawsuits in the past three years.

･ Frequency of use of lawyers and legal fees for the Past Year.

● Internal rules for the items listed on the left.

･ Notices from and reports to the SC Legal Department.

SM-HRD-002 Personnel Management and Labor (working environment) Management Situation.

Temporary Employees for Manufacturing Operations.

Confirmation of business procedures for contracts.

(42)

Storage manual and record of registration in the SC's contract database for the Past Year

Wrap-up meeting

Free time ( confirmation of unfinished items, etc.)

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応対者（仮）

Respondent/

Presenter

通訳

Interpreter DIC/PIC BoD

Ma Liangpeng Ma Liangpeng Surya Nusa Reno Permana

Ade Ridwan

￭ Accounting

￭ Collection

Novarino

Dewi & Arifin

Novarino

BoD

Ma Liangpeng

Andry AU Shinji Teraoka

SEID 監査　スケジュール　案 / Audit Schedule

The word of "Last Month" means August 2022.

The word of "Past Year" means from September 2021 to August 2022.

The word of "Past 3 Years" means 2019FY, 2020FY and 2021FY.

However, Last Month of the following two items should be based on the results at the end of September 2022 similarly for Past Year, it should be the actual results from 2021/10-2022/9 i.e No. 2 Performance Trend, No. 3 Sales Overview & No. 4 Accounting/Finance are 1 (one) Evaluation of Assets.

￭ Accounting (Syaloom)

￭ PwC 昼食/Lunch Break

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(44)

￭ Accounting

￭ Collection

￭ Accounting

￭ Prod Planning

￭ Accounting

Novarino & Rizka

44 / 56

(45)

￭ Acct-Budget

￭ Collection

￭ Finance

￭ Accounting

￭ Finance

￭ Tax

￭ Accounting

￭ BPA

￭ Accounting

￭ BSG

￭ BPA

￭ Accounting

￭ GA

￭ Accounting

￭ Sales & MKT

￭ BPA

￭ Accounting

￭ Logistic

￭ Accounting

￭ HRD

￭ Collection

￭ Accounting

￭ Finance

￭ Collection

￭ Accounting

￭ Collection

￭ Accounting

Novarino & Rizka

(46)

応対者（仮）

Respondent/

Presenter

通訳

Interpreter DIC/PIC Legal

HRD

Jauharul & Josri

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(47)

● ICM

● Budget

▪ ICM

▪ Accounting

Marketing BAC & HPA BAC & HPA

● BUM

● REFF, WM, LCD Factory

Refki & Marhendi Marketing

Budget

Jauharul & Josri

BAC & HPA

47 / 56

(48)

Jauharul & Josri

BAC & HPA

48 / 56

(49)

Procurement Finance

BPA

Accounting

▪ Procurement

▪ Accounting Sales & Marketing

Finance

Production Planning

Jauharul & Josri

BAC & HPA

Procurement

Accounting

▪ HRD

▪ Accounting

49 / 56

(50)

BOD Production Planning

▪ Production Planning

▪ Logistic

BAC & HPA

Jauharul & Josri

50 / 56

(51)

Legal

Secretarty (Patrice) Ma Liangpeng

応対者（仮）

Respondent/

Presenter

通訳 Interpreter

HRD GA BUM Procurement

CS

Jauharul & Josri

Refki & Marhendi

HRD

MIS Dept.

Internal Audit

▪ Internal Audit

▪ ICM

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(52)

● BUM

● All Dept. Head

Refki & Marhendi

Rizka

52 / 56

(53)

￭ Basic Purchasing Principles

￭ Procurement

￭ Accounting

￭ Gen. Purchase

￭ Accounting

￭ Procurement

￭ Accounting

￭ Costing

￭ Procurement

￭ Accounting

￭ Sample PO

￭ Procurement

￭ CMC Factory

￭ Procurement

￭ Accounting

￭ Procurement

￭ Accounting

￭ Procurement

￭ CMC Factory

￭ Procurement

￭ Accounting

￭ Procurement

￭ Production

￭ Procurement

￭ Production

￭ Procurement

￭ CMC Factory

￭ Procurement

￭ CMC Factory

￭ Procurement

￭ PPC

￭ Procurement

￭ PPC

Rizka

(54)

応対者（仮）

Respondent/

Presenter

通訳 Interpreter

Jauharul & Josri

Dewi & Arifin

Masanobu Fujii

Dian TB Tan Chee Chong

HRD & Training

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General Affairs

HRD

HRD-HS

BUM

HRD

HRD HRD - Payroll

HRD

Novarino Dewi & Arifin

HRD & Legal HRD & Training

HRD

Recruitement

(56)

Novarino

HRD & Legal

Free time ( confirmation of unfinished items, etc.)

56 / 56

Audit Schedule

時差

SEID 監査 スケジュール 案 / Audit Schedule

10月18日（火）

Item to be Investigated / Confirmed

Item to be Investigated / Confirmed

残材等

Resources and General Affairs.

Code of Conduct.

SEID 監査 スケジュール 案 / Audit Schedule

Free time ( confirmation of unfinished items, etc.)

SEID 監査 スケジュール 案 / Audit Schedule

Documents to be Shown

● SEID AR A.20

● SOP-BAC-010

● SOP-BAC-012

▪ SOP-GP-001

● SOP-BAC-010

Free time ( confirmation of unfinished items, etc.)

Novarino

Novarino & Rizka

Novarino & Rizka

応対者（仮）

Jauharul & Josri

Jauharul & Josri

応対者（仮）

Jauharul & Josri

Rizka

応対者（仮）

Jauharul & Josri

HRD-HS

Novarino Dewi & Arifin

Free time ( confirmation of unfinished items, etc.)

SEID 監査　スケジュール　案 / Audit Schedule

SEID 監査　スケジュール　案 / Audit Schedule

SEID 監査　スケジュール　案 / Audit Schedule