Engagement Memo—Audit of Mobile Security

During the audit, we plan to assess the company’s efforts to ensure the cyber and physical security of its wireless mobile devices and associated data, focusing on smartphones and tablets. We may expand our scope or modify our objective during the audit. We also plan to analyze company documents and data related to the management and security of mobile devices and will request this information as our work progresses. In addition, we plan to visit select company locations to test management controls over these devices. We will minimize the impact of the audit by coordinating interviews and observations with company offices and staff in advance.