company: Apple Inc

Completed by: Client Name: Entity and Environment Category: Entity Performance Measures and Monitoring Year ended: Reviewed by: Business Risk Factor Response Possible Effect(s) on the Audit What key performance indicators does the entity use to measure performance? Does the entity benchmark its performance against its industry and major competitors? Does the entity consider financial analysts research and earnings reports? Are there communication channels within the entity for individuals to report suspected improprieties? Does the entity have an internal audit function? Does the internal audit function have a charter? Who does the chief audit executive report to? Completed by: Client Name: Entity and Environment Category: Entity Performance Measures and Monitoring Year ended: Reviewed by: Business Risk Factor Response Possible Effect(s) on the Audit What key performance indicators does the entity use to measure performance? Does the entity benchmark its performance against its industry and major competitors? Does the entity consider financial analysts research and earnings reports? Are there communication channels within the entity for individuals to report suspected improprieties? Does the entity have an internal audit function? Does the internal audit function have a charter? Who does the chief audit executive report to