INFORMATION RECOURSES AND INTELLECTUAL PRODUCTS

Organizational assets of the Group is based on intellectual property products (primarily - internal corporate audit standards), information recourses and technologies in possession of the Group, which enable rendering audit services so as to comply with the highest quality and efficiency standards.

CORPORATE STANDARDS

Specialists of UNIFIN Group have developed 30 internal corporate standards precisely regulating all the steps of technological cycle of audit services, including:

• 18 standards for conducting of documentary audit inspections

• 12 standards regulating other audit services

The system of internal corporate standards of documentary audit inspections first of all comprehensively regulates all stages of obligatory audit, and this considerably enhances its quality and efficiency, and secondary, completely complies with all the requirements set forth by current Russian Federation legislation related to the audit companies with regard to conducting of obligatory audit.

Efficient implementation of internal corporate standards in the UNIFIN Group is secured through:

• uniform corporate information network which provides each employee with the access and exchange with information regarding company’s business within the limits of their corresponding competence;

• information available form daily upgradeable and updateable system of electronic data bases of normative documents and regulations ("ConsultantPlus" and "Garant-Master")

specialized internal corporate electronic data bases and software.

INTELLECTUAL PRODUCTS

Within the limits of their respective working tasks the UNIFIN Group specialists have developed and implemented, and now use the following intellectual products, belonging to JSC "UNIFIN LTD":

• "Planning of audit inspections" software package

• "Calculation of auditor risks" software package

• "Accounting of working time of the specialists" software package

• "Financial analyses of enterprise" software package

• "Reports of Audit Companies" data base

• "Typical Faults Detected in a Course of Audit Inspections" data base

• "Written Replies of the UNIFIN Group" data base

• "UNIFIN Proceedings" data base

• "Training and Professional Development for Auditors" data base