Control Environment (CEN) - Key Controls

Question 1

CEN04.1

Answer 1

Ensure “Zero tolerance to fraud” is communicated by OpCo’s management to all employees, and any known actual or alleged frauds are communicated to the Network Risk Committee and WPP Business integrity

Annual

Question 2

CEN09.1

Answer 2

Confirm the Opco’s Annual Certificate of Compliance is completed by the CEO and CFO on behalf of themselves and all Senior Management and that any exceptions or other required information has been submitted to codeofconduct@wpp.com, and confirm that all Senior Management have signed their individual Certificate of Compliance and sent any exceptions or other required information to their CEOs and CFOs

Annual

Question 3

CEN31.1

Answer 3

P2P SOD - Review systemic segregation of duties and address as required.

Semi-annual

Question 4

CEN31.2

Answer 4

Payroll SOD - Review systemic segregation of duties and address as required.

Semi-annual

Question 5

CEN31.3

Answer 5

CTB SOD - Review systemic segregation of duties and address as required.

Semi-annual

Question 6

CEN31.4

Answer 6

O2C SOD - Review systemic segregation of duties and address as required.

Semi-annual

Question 7

CEN31.5

Answer 7

Inventory SOD - Review systemic segregation of duties and address as required.

Semi-annual

Question 8

CEN31.6

Answer 8

Media SOD - Review systemic segregation of duties and address as required.

Semi-annual

Question 9

CEN 31.7

Answer 9

Fixed assets SOD - Review systemic segregation of duties and address as required.

Semi-annual

Question 10

CEN33.1

Answer 10

Review of compliance of the Company’s mandatory training modules on an annual basis.

Question 11

CEN33.2

Answer 11

Review of compliance of the Company’s mandatory training modules for new hires.