Professional Documents
Culture Documents
COSO
COSO
COSO
124567894
67
7
56577777
'()*+,)*-./*012345
06789-*:;:<-=-*>9<8?9>@*A09<?0B-*
C*?8D;B<-<>*8EF>?>7:A0G*>:<?-H>=-978=-B;-<>09*0I*>9<8?9-B*609<?0B*:J:<8E:*
C*?8:;B<:*0I*8EF>?>6-B*?8:8-?6@
:-H8<-AK*667
L67
7
57
M
5
27
656L
7
5
657
76777
76
56L
7
767
7
5N
577
6
7O5
7P6
77
77777
24
6L7
7767
7
55
Q4R476N878
566
76L
5767O57
7
7
7
7
52S5665
7777
56L7767
7
56
7
687
5687
7N66L
76L676OM
O5T
21
575
7P6
L
67765
767P6
767
7
57P6NT76Q4R456N6
7
7
5O
7
57
67P6O
7
72
AB7;U98*?>78U>K67
7
5NQ4R45
-V:<?-6<K*WO7
X6X7
5
5Y
7O7
M
7O7
7215
Z7Y
7XY[
7
N
M
6577
Y77
XY
X7
5
5NO7O5
5YN
77
57
7777
55Y572W
X
XX
7
X7
5
57O
Q4R45NZ75Y
5
7
7
7[
X7
5576X7
567
X7
5
52
\
77
5
7
O
567
5
5Y7
M
5
777X
Y55N56Z7
2Q57
5Y7
[55Y7
7[
7
57
OZ
X7
5
5Y
[N]67OYQ4R4
5N7
5
5Y65O7ZZ5Z7
7X7
M
2
A8J*^0?':K*7
5
5YNQ4R45
2
21
45678N7T77
N_
7X65M`ONWa2b2
Y!N0%%%%`O
123456797353
73
7142365240
'6$!6546456
734656'6
663643#45$!'456&'6$#"3!%
"325"3!345342$"3#6632673#5$(753#65456&73543,3)
676$!5-$65456&73543"37!$6243$56."33#56756"3-7#"4)
#33$%73$67!6523665456&7354373$5336!#34(55'6$76&
5"$&7353
6$64*6+7"6/0135602"034644656!65
243$5(56'6$654573543564373"46&#%5(56'6$5$6!#$+$6789:7;<
=>78:>?;<@<A789B:A:;7A<>=CA:<05D545E3543FD54G4
H347I&E 1
G4
H347373$$22036532$#63 234"35!3476&3456!'6$"3#$45)
#J4HK73
66$4E 1 37#64654573543$(564573."43'73$
3267$"4#
5*
5636$56'67732636434!
53#$45$
33#45$'6$#$%6
"34-$6
L-6573#636"$+53"33#5$"3!53
(55'6$736!#$+#5$7M53!7356
6"43"66
/0E3
6635220"36
(56'6$65456&73543
073$33#4"342
#6&"3!%3E 1 37#64"4*.545
$73$
#"3!%
3"43'6$566#3$654573543634665-655$6&3#"323$+5$/
0E3
6635220"3
1"3#634*#5$-6573#63#65456&7354333#345$
5*
5NM6
654573543$.34M53$
$4633#3453#6&!"3)
56&3456!'6$6/0E3
6)
635220"O3J73$"46
$46'.34-53#3M#*5"466!$5645$65456&
7354356&"3"773$6364#$"3+6#5$"43"663#46#5$'6$#"3!%/
0P
QR350S"T3123#3$6&3#66"33*$3456!'6$6654564#6!346
6
$6!4!63#*53"43'$56-6573#63665456&73543P#6!6$73$"43#3
.42"3
3%63456!'6$634*#5$$3#34573543743!"43'$5-6573#6366
$3#34536743!"43
6'5$535"4$M6#5$/0D5665456&4#6!3402
"3 #45$'6$#"3!%"463536674564#6!342%6$.33#345
"46
$453"463"%6356
73$6!*56!"4#$5$6
5*
5537
65456
73543
73$$374634#6!6$6(55'6$76&6!#$+$/0U4#74#6!34)
773
3402"023 6
34#6!6$"43#36'6$
#4M6#5$4536
632$76#536(55'6$76&6!#$+$4"4#3"3!53(55'6$736!#$+#5$6
7M53!7356
6"43"66
#4+#$
$5'6$#6545735433-6$
3#45$"3!%42364633#4$%4!
53#$45$
NM543564#6!6$765460NP#1V3!&6$#$34#6!34"46673
3'$52$73#6&735434!
4$374*5$735432$73#"3"7"43'$546)
!6765
34
'6$76#73543576#536
3563465735430U4#74#6!347
73
3402"0WT3X746$-$353#56
73
"355
373$6&3$6E 1
37#64D5665456&4#6!340DDY3
4$6!#$+$6789:7;<=>78:>?;<@<A789B:A:;7A<
>=CA:<5$-6573#66$
$456'!65457354373$$53"50D5665456&
4#6!340O"0T3D 234!5!344-53#3#$#56&"3!%05Z26'
E3
"5KY''3565#46&[3436!#$73"46
$437#6473$626
5*46
33266734653'$5665456&735430P
QR350S"T3
124567894
67
7
56577777
!"#$%!&'%$()*%!'*+"
123456797353
73
714236524
6635:3
;7373
35565456$73543
346
65663!
6453!!6$645346
656647"65367/673!!
4673
6$6
6656737355456
2356$36"65
734667747336"73355
3%56
56
(3
6$3!!
5
34
53
32672666435466773
355
7354373
35565
34
6456463!5/6"653!673
753
33536653356
43
733
34
66456735435636
3!+<765:=2113(3
6$3!""5
575"5
3%536533232
576332456437
5656&
453356$4576646742565366
6
365.3
124567894
67
7
56577777
6856687
777667785
767
67767
7
578
57
86567
6
5
7767
76
6
7!"""2#$$%2&5775
7
7
76'7
777
77
7
7
67
7
52 (67
7
577
7687768'7775
7
7
6
7
57
56777767
75
687)777687
75
7'565
62*68
787756767
56(
65
7
+6
7
76777
767
772
,-4.4/7)601234156781248956:60123;4<451<687=<4
7
76
7558657557'5)
5767
7
5-7+.
7
4
77
+*>?-77
!""$2
#%2@7)6
765777
7
7'
7'77765/
2,56'
568767
67
7
A
777
7565(
7675)6
686
7)75777
5
A
777)
2
BCDEFGHIJDKELMEIHINODPQPNJRJDOINHSIOTDKEINSEUJ
123456797353
73
714236524
7354356
56
336
333666376473626636
334
3!
46665"#6
2567645$5356545673543%34#324&5
33
4
346
4673342534
346663564
333!
673
3'3
3(6356)75366545673543*736735763556
#6
25675336545773
35555#65'533(5
)75
654567354367735#635656537654567354364!
34#5732642
466'533337367346#3(
243#6
2567"945+,35$
14343536
456654
57346-566#7637
3536.43523
!73)657363773673324332454536!
43
45462.43523
!73)654626545673543
6536/0075334(4653536
%4
46
746656670133344663366567!
35645676
3(6
/1333436656766763(
2646756266
34567849:;9%4673474
6#65665363(
<=67>7?49@ABCD=E4
45673
673
*753
F G
HI=64J?AKJ
0 44&6#76546
M L/ 4&6543
4365
M *753
F
0L
M
0
M
G
M0/
//
M
15#5#6
256776326564#5335665
34
6773453
67366567
3334565736733324#5335
7
3'7#6667243665676
3453673325
4#5335672#53357
533655321
6656733N36516656730336501665673701
665674#53353332473365O32643
5336-5
4536734326665664263243356
57635645
4#5335365
34
67365456735433(6
736!
356
P53
57635645654567354366566343345565
345363656657633N733
46'3656
45
3
654537354365633
3(%463
Q3(5'
NQ353
'
R4535736573
3556545673543*
5
74675655#56646
124567894
67
7
56577777
!"#$"%7
5
6
75D
77E
656966877
76
77
6;<; @><F? @; @>;?B; ;@A @>;<BF
562
8765:75
7
7
6569
76D
77E
;<; =>?@; @; @>;0<0 ;@A @><<0
676:
72
8675665
56:7676
76;<; =>0@= @; @><0=A ;@A =>G=G
:
E
6>79
E
67
772
8686:5
7
7
7
67
6:6
76H
6 ;<; =>?G< @; @>;@F= ;@A @><AGA
H5
:2
J.)K'.).".3'/L+)*+
MM NOPQR NS NO#NT"" SNP NOSSS
%9
UVWXYVZWV[VUY\]^W_^:
757:68
@>;;`7
6H57
7A2a2b56977:
7
7
7:
77577:68:568>H6:687:5
7
765
56
5
7:
2bc67>9
6:7
6:
65E7
::
7
:577:682d6:>
7777
7>
6577:68765
9
5
6
2e7
7
777:
777
577:6867757
67
65
:
:6
7:686
6675665
56:7676
76:
E
6>79
E
67
772f96
c5
6577:687
666
7575:
:6:H7
7H
96
:
7
95796
:
7
6
77:6872dc
6577567:
:D5D77565
6
5E6:
D
77E
2d:7:
66:
7:
76
87
56777
7
76:
7:6872
123456797353
73
714236524
67354353374573
3555733264373
!
35553"353324335#3
65$536
6$76
737736535566"73
567%676"6
44$546!
4&
5356%632'77335'546"63773
53366426646
45357%6356453(7336
34)5354
35'5737*564657%6$56$73657356335'5
3535335'543536466
3&
536$73737
466345366546653
366773554"6
5
53536735433&4
46
6465+,-
36
3566666$7673766737.47334773
34
#36
7356
356$7673756"/,-323
356753576$76
7373
657%6*56457300-
31)6
730-3736
*564557%6657%6
546
54762374636$763%57303-337+3-
354344
666356%673766
6
37755
4567895:;<:&46773
35543%54667
C>B?@A5:
DE?FGBH5
4=>?@AB
L M>ENABJ
O655%6766'67 ,033
"6
4$53356"54
P5
34
%645645*55%676
6'6
76*%64554
5 ,+0
5$65565646'55646'
656645
&37656*7%646674
4
665456745$6
25676
56"3%5345%6 ,//
*55%6736'5
&43%546674645663 /0
656*7%66564667
&4643%5646674644
4
366367364667 /0
3$655464
&4643%5646676
3264
7346736$54353
5733$65634646% 00
4645*55%6736'5
&4643%5646674
4
IB78J5: KJFD@E
DE?FGBH5
L M>ENABJ L M>ENABJ
, ,00 , ,0,+3
124567894
67
7
56577777
SNROPQEJ
TUOVWRXE
DMNOPQR
\ ]NU^QRZ
0.
5
77
7.68
5
777
C
77
00 *#__
572
476
7.
.5
775775876
79 00 )#0*0
5
#.
#.67
7
7
5
&2
B
6&
5777.7 00 *#____
77
6&
2
a
5
7
76
2 00 *#_*_*
a
5
7
7
7
7
67
0b )#0b*
5
77
7
2
a
5
5777
6
776.7675
7 0b )#0)bb
5
5
2
cUPdNUGPRJEZdHMPU^dH
ef gheei
YRGHZEJ [ZVTPU
TUOVWRXE
\ ]NU^QRZ \ ]NU^QRZ
* *#`_` *_ *#,*
* *#,0,` *_ *#___
* )#0_,* *_ )#0`*
* *#_,** *_ *#_)`
*_ *#___ )b )#0/
* *#_`), )0 )#0`b*
Kj Khjke lgf Khjlk
01
2345678
846484
8 2
53
476 00 35 0 10
5>?@ABC
P5 84 5 464
867)6 37)6 4647 010
5764 7 54564 '6 7
57 668(
P645787 44
$
5$6 467# 7 7
54406 !768474
645 6 010
446
*46 545
5786 7 486756
010
4
58 77 57)37
%44 6 767 846787
7 7$76 84 4677 010
44
$ !768474 436
67#47# )647
%44 57867 #677
6 4567# 76457 *57 4 010
5437!67 45!7
*5 ) 574
4678 010
4 6!767 6506 84654
QARF?S9?6ABC;9;KFSGA9:9?6ABC
TUT
124567894
67
7
56577777
00
57
7
75
!"#$
6$
$
6%
5777&7577$
6%
766
75
'!(77
72
)
7
*7
76
7
7
$687
+
7,"!7
6&57
7-2#2.7
7
76
57
7
757$
6$6
7
$68665
$6765
7$6
7
75776&72
)
7
77$687
7/020557
6
7
7577$
612+
67$55
7
7
76
%
53
7
77$68/,24&5
7
,5'$
$
6
7$6867$56
7
&75
66+
7
7
7
6767
#26
$
$
6
6
7550($
77/(577$68$5777
7
765
56
$
$
28777
7
765
75766
756$
7
*
7766
77$6876868
5
7
757
%
67
7
$
$5
2
9:;<=>:?@A?)7
$
9BCDEFG
HCGDEF:? NG<=O:?
IJDKLGM: IJDKLGM: POKIEJ
Q RCJSFGO Q RCJSFGO Q RCJSFGO
01
2345678
846484
8 2
53
476 00 35 0 10
4 5 4647 6 5
75 6 5778 6 4 4
45 84654
36 5778 6 ! 8647 76567" 84654 84 #$$% 77678
5447 5 84 0&% 77678 7656 577 84 0'% 77678 64567 4345
0(% 77678 614 67"44 4 6 5447 46 ! 8647 )
76567" 84654
*5 +, 4875 447 765
7 7 464 7- 7" 844667 84
4575 76
57567 .84 37 57 464 7 6/64 8457 7-
4767" 844667 76567" 84654 75/67 *5464 7 ,564
84! 76 8457 *54647 7 ,5647 84! 767 8457 487 6
5767 5778 4 0% 447 77/87 6/6 464 7- 7" 844667 )
76567" 84654 *57 4 784 77/87 6/6 637 464 7-
84466 546 5778 7 84466 8465464 4856 05 1 #0(2 84466
546 5778 7 84466 645 05 1 #1(2 384 57/ 4 564 6/64 4)
647 577 5/644- 84466 546 5778 7 66 67/84
5756 47 84466 44
5/644- 84 5775 464
84466 546 5778 47 84466 5 44364 6 6/64
57 5467 5778 6 4 84466 45364 57 47
4 *5 577 5/644- 6/ 464 7- 84466 7645)
756 7 8467756 7 84466 8465464 4856 05 1 5502 6 7 84466
7 484 $&% 67/84
5756 7748 464 84466 7645756 7
8467756 7 47 84466 84 844664 846546 87647 7
484 $#% 67/84
5756 05 1 5(&2 844664 645 484 $(% 05 1 552
844664 546 5778 484 $% 67/84
5756 05 1 5$2 8 577
5/644- 84466 7645756 7 8467756 679 46 47 84)
466 :7667 446 87647 7 47 54 6447
4 76457 36457 4536 657 37 4
7 964 437 4
6 8 4677 37 4
7 7597 4 43 7 4
445647 6
376 4
7 7 867 846787 847" 7 74677 4 4 4
76457 84 7 4536 964 436 8 7 766 4767"
4
445647
1
2356789
5
78
86
768
8888
01
01
2345678
846484
8 2
53
476 00 35 0 0
656 443 54867 4
847 67 8 5 4464
4
5
876 76 77677 847 4
44577 8 64
67 4377 !"7
578"67 377 #
$%&'()%*+,*-./0- " 8516 7656 84654 4 56 656 443
2577
567 8469 6
:
65 45 36 3767; 3<7;
4
4
. 36 27746
5545 =4
>5 @5
?46 ?46
4 2 0155 511 151B 665 C0# 0 1CB
76567A . 00610B50 6C5B 65 1B1 1#1 6
84654 D4 05 1C0 B0C C0BB 55 10#6 0 6
; 548
D 4 E44
67F 4 0576
=6 477 0
47
4 76567A
84654 ; 548
#65
0
0B 1
-./04 4 36 H 47
4G5
4G5
4 76567A ?>6
01BB
0 01BB #BC
84654 I54
; 548 J7A76 I54 1##1 0B
#
D4
C00 0#
!43 D 4
G7F 4 36
477 0 47
4 76567A JA
0#0#
0 010 0
84654 ; 548 ?54>6;H45FA 0#0#
0 010 0
-F47F H 7573
. 5756 =64 48" 6 5737 4:K LHM#65N
M 1O 576 A54
6 44
5467 655787 47 JA4 7
?54>6;H45FA4 68 5" " 573 4:K 0#0#N M0 7" 847A
"8 6 5"767 57"78 6 5737 4:K 447 7787 "66 5"78 7"
57787A 576 7" 77678 847 67 374 7 467A 847 67 67
374 8516 76567A 84654 4 56 6567A 443 28 77677 847 67
4377 64
4 656 443 54867 4
847 67 8 5
4464
4
84 847A 374 8516 7656 84654 4 56 656 443
47677 76567A 84654 674 464 4 77678 84 847A 67 374 8516
2356789
5
78
86
768
8888
01
#$%&'()*+,'(%
);<=>'<+>'
01
2345678
846484
8 2
53
476 00 35 0 0
1 4 ! " #$% 5766 4 86 76 &656 '4654
()5 *7667 +,4576
-./01234.54677./1891:421;4<7.1.=97> ?? ,, 0@ A
$
56 B C46
#% <D23/2891:4E18F01234G.180.3>H4G.1>9;F0289.1>45.04<D23/2891:4
E18F01234G.180.342848IF4<1898J4KFDF3
56 B C46
L ! " #M% NO 745 4 57 86 76 &656 '4654
5 O "536A(P Q 677./1891:4R.09S.1> 0@#% ,, 0$ A 0ML
@ T876
#0@L$% '76 '4654
6)75466U Q6
P76746 4 Q745V
W5,746 XIF4677./1891:4YFD9FZ 1#% ,, M? A M1
0 T5)8 5)7[458 8445 #@% \F]/120.;1940FD9S9^>_94>821;20;9 4,64 6U
O,U``aaa5)7[458A8445O5`,`+)"`0bcdA[A'&WA0?, #0? 0%
00 &67 76567O 5)7[45 #$% e_D904f0.5F>9.1231.:4;^F3.D21^24gehij W57k)4 6A
84
k[78 NO &67 4 &656 Q745 7 T5)87 767 76567O 5)7[45
0 &67 76567O 5)7[45 #@% \F]/120.;19 ._D904f0.5F>9.1231.:4;^F3.D21^24
g\ehij W57k)4 6
84
k[78 NO &67 4 &656 Q745 7 T5)87
767 76567O 5)7[45
0 O67 C 4a76
#0% 5766 4 &656 '4654 86 76
Q 5 *75 &6 h0.7FF;91:>4.54l.79F8J4.54m/>91F>>4YF>F207I4G.15F0F17F4n4
o2>ID933F4pqrp s4)35 0A 0 ,, 0 A 00
0? 75 * #% YFD9S9^2t4h090/u19_4S240FD9S.0F494>8/;F18F4>40^FvF1^9=24S2;2n
82_2w4EEx4;.f/1^F1.49S;21^F ,57k)4 6
84
k[78 *35 B 2
437y W T5A
)84 5z6k 5)7[45
0M s445) { #1% <D23/289.14.548IF4F55F789DF1F>>4.54918F012347.180.34.DF04|412179234
0Ff.0891:
7587 5 }67)57 4 N5
01 W[ d #$% e>1.DF4>8289>89u_F4=F8.;F4S241F=28F=289u20F !& 7[6k 535A
84U s8 ",
0$ + ! 46 * { #1% 677./1891:4E15.0=289.14lJ>8F=> NO446 "4O
56 N45464
0L "467 d #@% YFD9S9^2xH4=F]/120.;194f09>8/f 2
53