Document below the results of other inquiries of management, including fraud risk factors not documented above, that help us identify risks of material misstatements due to fraud.
There has been no history of fraud in the organization, The management is not aware of any instances of alleged or suspected fraud, or manipulation of the management information or financial reporting information.
► The management believes that it has implemented appropriate processes and procedures to mitigate the risk of fraud.
► Management has implemented a code of conduct policy (and ethics policy). All employees are required to read code of conduct as signed off as acknowledgement.