EFTA Document EFTA01356561

• Koy now / amended controls have boon identified and clearly described (including what the control activity is, why it takes place at the right time, adequate frequency, what its typo is (manual vs automated, detective vs preventive), how it is evidenced). These controls are operational and have an owner identified who is suitable (adequate seniority, skies as well as adequate segregation of duties). Where relevant, cover arrangement is in place to enable sustained operation in the absenc