"The service includes the internal audit audits for the years 2024, 2025, 2026 and 2027 for BIM Berliner Immobilienmanagement GmbH. The scope of the test is limited to five test topics as well as to two possible additional special tests by arrangement p.a. The scope of testing per inspection order comprises an average of 80 hours, including all preparation and follow-up. This results in a total volume of approx. 2,240 hours.

The audits cover the legality and regularity, functionality, expediency and cost-effectiveness of the operational processes.

"The service includes the internal audit audits for the years 2024, 2025, 2026 and 2027 for BIM Berliner Immobilienmanagement GmbH. The scope of the test is limited to five test topics as well as to two possible additional special tests by arrangement p.a. The scope of testing per inspection order comprises an average of 80 hours, including all preparation and follow-up. This results in a total volume of approx. 2,240 hours.

In each case, the audits include the legality and regularity, functionality, expediency and cost-effectiveness of the operational processes, in particular whether:

• compliance with applicable laws, regulations and administrative provisions (including internal regulations);

• the objectives of the management are implemented appropriately and properly fulfilled,

• the principles of economic activity are respected,

• the assets are adequately secured,

• the internal rules are fit for purpose;

• the internal control system as well as the information and business processes are appropriately structured, and

work reliably,

• the supervisors properly perform their managerial function, including service and technical supervision,

perceive

• the internal risk management system is functional and fit for purpose."