Z220.

11 (Form B-2)
Initials Date
KAP KOSASIH, NURDIYAMAN, MULYADI, TJAHJO & REKAN
Prepared by MCF 29/01/2019
Client: PT Sinarmas Futures
Period: 01/01/2018 TO 31/12/18
Reviewed by TP 29/01/2019
Subject: Fraud Inquiries (ISA 240.17 & 315.06 (a))

Inquired of: (Director name)

Interviewed by: Maria Clarissa Fionalita
Date of interviewed: January 29, 2019

1 Do you have any knowledge of any fraud or suspected fraud affecting the entity?

2 Are you aware of any allegations of fraud or suspected fraud affecting the entity?

3 What is your understanding about the risks of fraud in the entity, including any specific fraud risks the entity has identified or account balances or classes of
transactions for which a risk of fraud is likely to exist?

4 What programs and controls has the company established to mitigate specific fraud risks the entity has identified, or that otherwise help to prevent, deter, and detect
fraud and how does management monitor those programs and controls?

5 What are the nature and extent of monitoring of the business units/segments and what are the particular business units/segments for which a risk of fraud may be
more likely to exist?

6 How does management communicate to employees its views on business practices and ethical behavior?

7 How often does management report to the audit committee on how the company's internal control serves to prevent, deter or detect material misstatements due to
fraud?

8 Where do you believe the greatest risks of fraud are? What locations?

9 Have you observed any unusual changes in the behavior or lifestyle of any employees?

10 How active is management in overseeing the accounting and financial reporting process?

11 Do you feel any of the Company's accounting policies are inappropriate or overly aggressive? If yes, please explain.

12 How often does management report to the audit committee/BOD on how the company's internal control serves to prevent, deter or detect material misstatements due
to fraud?

Form B-2 (Revised October 2011)

 Z220.12 (Form B-2)
Initials Date
KAP KOSASIH, NURDIYAMAN, MULYADI, TJAHJO & REKAN
Prepared by MCF 29/01/2019
Client: PT Sinarmas Futures
Period: 01/01/2018 TO 31/12/2018
Reviewed by TP 29/01/2019
Subject: Fraud Inquiries (ISA 240.18 & ISA 315.06(a))

Inquired of: (Accounting Manager name)

Interviewed by: Maria Clarissa Fionalita
Date of interviewed: January 29, 2019

1 How long have you been in your current position?

2 What are your responsibilities?

3 Do you have any knowledge of any fraud or suspected fraud affecting the entity?

4 Are you aware of any allegations of fraud or suspected fraud affecting the entity?

5 What is your understanding about the risks of fraud in the entity, including any specific fraud risks the entity has identified or account balances or classes of
transactions for which a risk of fraud is likely to exist?

6 What programs and controls has the company established to mitigate specific fraud risks the entity has identified, or that otherwise help to prevent, deter, and detect
fraud and how does management monitor those programs and controls?

7 What are the nature and extent of monitoring of the business units/segments and what are the particular business units/segments for which a risk of fraud may be
more likely to exist?

8 How does management communicate to employees its views on business practices and ethical behavior?

9 How active is management in overseeing the accounting and financial reporting process?

10 Has anyone ever asked you to or have you ever asked anyone to post a journal entry or adjustment that was unusual in nature or that you did not agree with? If yes,
please describe and discuss how this was resolved.

11 Are all nonrecurring events, transactions, classes of transactions, and account balances requiring the use of accounting estimates and application of judgment are
identified and the appropriate accounting treatment specified?

12 Who supervises your work? How is your work reviewed?

Form B-2 (Revised October 2011)

 Z220.13 (Form B-2)
Initials Date
KAP KOSASIH, NURDIYAMAN, MULYADI, TJAHJO & REKAN
Prepared by MCF 29/01/2019
Client: PT Sinarmas Futures
Period: 01/01/2018 TO 31/12/18
Reviewed by TP 29/01/2019
Subject: Fraud Inquiries (ISA 240.18 & ISA 315.06(a))

Inquired of: (Assistant Manager name)

Interviewed by: Maria Clarissa Fionalita
Date of interviewed: January 29, 2019

1 How long have you been in your current position?

2 What are your responsibilities?

3 Do you have any knowledge of any fraud or suspected fraud affecting the entity?

4 Are you aware of any allegations of fraud or suspected fraud affecting the entity?

5 What is your understanding about the risks of fraud in the entity, including any specific fraud risks the entity has identified or account balances or classes of
transactions for which a risk of fraud is likely to exist?

6 What programs and controls has the company established to mitigate specific fraud risks the entity has identified, or that otherwise help to prevent, deter, and detect
fraud and how does management monitor those programs and controls?

7 What are the nature and extent of monitoring of the business units/segments and what are the particular business units/segments for which a risk of fraud may be more
likely to exist?

8 How does management communicate to employees its views on business practices and ethical behavior?

9 How active is management in overseeing the accounting and financial reporting process?

10 Has anyone ever asked you to or have you ever asked anyone to post a journal entry or adjustment that was unusual in nature or that you did not agree with? If yes,
please describe and discuss how this was resolved.

11 Are all nonrecurring events, transactions, classes of transactions, and account balances requiring the use of accounting estimates and application of judgment are
identified and the appropriate accounting treatment specified?

12 Who supervises your work? How is your work reviewed?

Form B-2 (Revised October 2011)

 Z220.14 (Form B-2)
Initials Date
KAP KOSASIH, NURDIYAMAN, MULYADI, TJAHJO & REKAN
Prepared by MCF 29/01/2019
Client: PT Sinarmas Futures
Period: 01/01/2018 TO 31/12/18
Reviewed by TP 29/01/2019
Subject: Fraud Inquiries (ISA 240.19 & 315.06(a))

Inquired of: (Internal Auditor name)

Interviewed by: Maria Clarissa Fionalita
Date of interviewed: January 29, 2019

1 Do you have any knowledge of any fraud or suspected fraud affecting the entity?

2 Do you feel management's fraud assessment process is adequate to identify financial risks to the company?

3 Are findings of internal control deficiencies reported to the individual who owns the process and related controls, and who is in position to take corrective actions? Are
the findings also reported to at least one level of management above the process owner?

4 How often are deficiencies, both internally and externally identified, reported to top management and the audit committee? What actions does the audit committee
take?

5 Do you meet privately with the board? How often? What types of inquiries does the Board make?

6 Does the audit committee approve the annual audit plan?

7 Where do you believe the greatest risks of fraud are?

Form B-2 (Revised October 2011)

 Z220.15 (Form B-2)
Initials Date
KAP KOSASIH, NURDIYAMAN, MULYADI, TJAHJO & REKAN
Prepared by MCF 29/01/2019
Client: PT Sinarmas Futures
Period: 01/01/2017 TO 31/12/2017
Reviewed by TP 29/01/2019
Subject: Fraud Inquiries (ISA 240.20 & 21)

Inquired of: (Audit committee name)

Interviewed by: Maria Clarissa Fionalita
Date of interviewed: January 29, 2019

1 How long have you been a member of the Board of Directors/Audit Committee? What is your position?

2 How often does the Board/Audit Committee meet, what types of items are discussed and what types of items are approved (charters, etc.)?

3 How would you describe the Company's values and ethical standards?

4 What type of information, including analytical information, do you look at when reviewing financial statements? How often do you review this information?

5 Do you have any concerns of management or the financial reporting process?

6 How often is whistleblower information reviewed by the BOD, and were there any complaints in 2011? If so, please elaborate.

7 Are you aware of any allegations of fraud or suspected fraud affecting the Company, or received in communication from employees, former employees or others?

8 Where do you believe the greatest risks of fraud are within the Company?

9 Have you observed any unusual changes in the behavior or lifestyle of management or any other employees?

10 Has the Board of Directors/Audit Committee complied with the terms of their charter?

11 Do you have any specific concerns you would like the external auditors be aware of or look into?

12 How often does management report to the audit committee/BOD on how the company's internal control serves to prevent, deter or detect material misstatements due
to fraud?

13 How active is management in overseeing the accounting and financial reporting process?

Form B-2 (Revised October 2011)