FCA\SOX Audit
KPMG Audit
Forensic
Corporate Audit
Tax
True
False
P&L effect on GM
Working capital effect
P&L effect on UOM
TTS drift
BMI budget freeze
Increased lead time & increased DOH stock
Necessary to invest CAPEX
Forex exposure in Finished Good
Loss of export mark-up for UL Russia
Complex portfolio of SKUs on SU, from where we have imported
18%
20%
10%
249.03
239.03
261.17
267.17
Monthly sales bonuses to CD Team
Overtime for employees in Food production line in Tula
Training for Marketing HC Team
Market Research costs
Samples for Testing for Quality department
Office Rent for Moscow Head Office
Capacity
Innovations
SHE
Savings
True
False
To prevent and detect irregular transactions
To change people’s mindset
Ability to create reliable Financial Report for Internal and External purposes
To provide reassurance that all financial risks are properly mitigated by respective controls
To support of CoBP investigation
For updating processes documentation
Point of Sales Materials
IC cabinets
Merchandising
Promoter in Point of Sales
Promo gifts
Trade Promo
Consumer Promo
Advertising Promo
Advertising Trade
ITO/iGP
IPBI/Total Promo Investments
ITO/Total Promo Investments
Total Promo Investments\iPBI
IA&P/Total Promo Investments
Customers’ debts for goods and services that have been delivered or used during the period of time
Customers’ debts for goods and services that have been delivered or used but not yet paid for
Customers’ debts for goods or services that have not been delivered or used yet
Customers’ debts for goods and services that have been delivered or used and have been paid for on time
82 mE
81 mE
90 mE
91 mE