Page 32 - KRA Annual Report 2020

KRA ANNUAL REPORT Company
2020 Profile

REGULARLY J-SOX AUDIT ELC & PLC

In 2020, the Company conducted a self-assessment of J-SOX ELC (Entity Level Control) and PLC (Process
Level Control). The result of this assessment monitored and controlled by KI and Kltd. After the Company
prepared and completed the evidence of audit follow-up, the audit result was sent to KI. The Company
conducted close communication with KI regarding the fulfillment of the document requested.

For ELC issue, there are 6 (six) aspects to be controlled, such as:
1. Control Environment (11 monitoring items to be reported)
2. Risk Assessment and Response (4 monitoring items to be reported)
3. Control Activities (5 monitoring items to be reported)
4. Communication and Information (5 monitoring items to be reported)
5. Monitoring (7 monitoring items to be reported)
6. Response to IT (5 monitoring items to be reported)

For PLC issue, there are 9 (nine) aspects to be controlled, such as:
1. Financial Reporting
2. Sales
3. Inventory Management & Cost Accounting
4. Purchases & Expense Control
5. Cost Accounting
6. Fixed Asset Management
7. Financial Management
8. Employee Compensation & Benefits
9. Expense Control

Management Confirmation Letter for Overall Assessment of ELC FY2020
ELC & PLC FY2020

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