Per our approved 2015 planning, we have planned to perform the walkthrough over ICS relevant with O2C operation under CWT. Total approved ICS under CWT as of June 4, 2015 was 47 controls which consisted of 3 controls relevant with ELC and 44 controls relevant with BPC. We selected 9 controls relevant with BPC – O2C to perform walkthrough and noted that 4 controls were not fully complied with the ICS requests as summary below