Objective: A. Ensure that all investments are appropriately and completely accounted for and exist at the balance sheet date. B. Ensure that the valuation of the investments are accurately determined. C. Ensure that title of all investments is on the organization's name. D. Ensure that income on account of dividend and interest, gain/ loss on revaluation and on disposition of investment are appropriately determined, accounted for and adequately disclosed. E. Ensure that all investments are appropriately classified and adequate disclosures have been made in accordance with the applicable IFRS/GAP and relevant laws and regulations.
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