About Etisalat company:

Question		Yes,No, N/A	Comments
1	Does an audit committee exist?
2	Does the audit committee adequately assist the board in maintaining a direct line of communication with the entitys external and internal auditors?
3	Does the audit committee have adequate resources and authority to discharge its responsibilities?
4	Is this evidenced by
Regular meetings?
The appointment of qualified members?
Minutes of meetings?
	ASSIGNMENT OF AUTHORITY AND RESPONSIBILITY
	The methods of assigning authority and responsibility should result in clear understanding of reporting relationships and responsibilities established within the entity.
Question		Yes,No, N/A	Comments
5	Is there a clear assignment of responsibility and delegation of authority to deal with such matters as organizational goals and objectives, operating functions, and regulatory requirements?
6	Are employee job responsibilities, including specific duties, reporting relationships, and constraints, clearly established and communicated to employees?
7	Has management clearly communicated the scope of authority and responsibility to data processing management?
8	Does adequate computer systems documentation indicate the controls for authorizing transactions and approving systems changes?
9	Is there adequate documentation of data processing controls?