1. What are the business ethics and principles of Hilal Foods?

2. Does Hilal Foods have any established mission and vision statements?
3. Are there any formal procedures and policies relating to it?
4. How does Hilal Foods demonstrate commitment to integrity and ethical values?
5. Is there a formal code of conduct?
6. Have you observed unacceptable behavior on the job? If so, what did you observe?
7. If you were to report unacceptable or unethical behavior to senior management, what action do
you think management would take?
8. Do managers and other employees know the relevance and importance of their control-related
activities? Do the board and the audit committee have a full appreciation of their oversight
responsibilities?

9. Code of conduct
a) What was the main reason for developing the company’s code of conduct?
b) How often is the code reviewed and updated?
*The answers to these questions may be revealing—for example, a manager who says the code was developed
because the lawyers recommended it and that it has not been reviewed or updated in the last 10 years tells you a
great deal about the attitude of senior management toward the value of an effective control environment.*

c) How does Hilal Foods establishes and evaluates adherence to code of Conduct ?

10. Does Hilal Foods address deviations in a timely manner?

11. Does Hilal Foods have independent committee to supervise things?
12. Is there downward delegation?
13. How is the reporting and documentation done?
14. How are tasks delegated?