Norman D. Marks, CPA

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• Norman D. Marks, CPA
• Vice President, Internal Audit
• Solectron Corporation

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Solectron Corporation

• 12 billion contract manufacturer for electronics
  industry
• More than 100 locations in 23 countries
• Approximately 75,000 employees
• Located in Milpitas, CA

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Solectron Internal Audit

• 20 staff and co-source
• CA, NC, TX, Singapore, Malaysia, China
• Annual opinion on internal control
• CSA for all sites
• Risk and process audits
• COSO framework

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Certification Process
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Business Unit MeetingsStandard Outline

• Internal controls
• Current assessment
• Audits and CSAs performed
• Outstanding action items
• Management reviews monitoring
• Quarterly checklist representation letters
• Confirm compliance with Solectron policies
• Review of K or Q reports

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Summary

• Helped design process
• Provide opinion on internal controls for each
  business unit and company
• Advise CEO and CFO
• Questions
• Help business unit executives
• Standard agenda