Manage Internal Controls

Attest to Financial Statements and AnnualReport

Monitor Internal Controls

Assess andAdjust BusinessProcessControls

Review andEvaluateInternalControls

PeopleSoft Enterprise Manage Internal Controls

AssessEffectivenessof InternalControls

EstablishInternalControls

EstablishBusinessProcessControls

Issue AnnualReport and Certify InternalControls

ChiefFinancialOfficerBusinessProcessOwnerInternalAuditorExternalAuditor

Conduct IndependentAudit and Reviewof InternalControls