Regimen Simplificados

|Client |Period-end |W/P reference |
|Ottomotores, S.A. de C.V. |December 31, 2010 |L-A-2 |

Purpose

The purpose of this working paper is to assist the engagement team in documenting andconcluding on the design, implementation and operating effectiveness of selected controls addressing each relevant audit objective.

This working paper includes the following sections:

n General information

n Evaluation of design and implementation

n Test of operating effectiveness

Applicability

Engagement teams are encouraged to use this working paper when evaluating the design andimplementation and performing tests of operating effectiveness of selected controls.

This working paper is intended to facilitate performance of an audit and document compliance with applicable KPMG policies and auditing standards. Certain sections of this working paper may not be relevant to a particular engagement. We mark such sections by noting the reason(s) why they are not relevantand do not delete the sections.

|Prepared by: Israel Garcia Flores |Date: 04 Noviembre, 2010 |
| | |
|Reviewed by:|Date: |
General Information

|Control to be | |
|tested: |Autorización de las Ordenes de trabajo de producción (OTP)|
|[Include control | |
|identifier] | |
|Significant ||
|accounts & |Balance: Activo : (Cuentas por cobrar) |
|assertions: |Resultados: (Ingresos) |
||Aseveraciones: (Integridad y Existencia) |
|Nature of the |Nature of the control: |Control category: |□ Performance Reviews [KAM ] |
|control and |□ Automated [KAM ] |□ Information Processing[KAM ] |□ KeyPerformance Indicators [KAM ] |
|control category: |Manual [KAM ] |□ System configuration / account mapping |Management review [KAM ] |
| |□ Manual with an automated component |[KAM ] |□ Reconciliation [KAM ] |
| ||□ Exception / edit report [KAM ] | |
| | |□ Interface / conversion controls [KAM ] |□ Physical control [KAM ] |
| | |□ System access [KAM ] |□ Safeguard control [KAM ]...