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KLAUSA 10

           NUMBER OF                                                                KLAUSA 9




           AUDIT FINDINGS                                                           KLAUSA 8



           BY CLAUSE

                                                                                   KLAUSA 7

           (Identify the emphasized


           the need attention                                                       KLAUSA 6


           management subject: 5                                                    KLAUSA 5

           Leadership &


           Commitment)                                                              KLAUSA 4



                                                                                               0           1          2           3           4           5           6           7

                                                                                                                    Bpractice    Bil. Obs    Bil. NCR

                                                                                Best
                                                                             Practice

                                                                                                                                                                                         77

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