K. Kimura & Co.             

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  Internal Control Analysis and Recommendation  
     
  To improve managementís capacity to analyze and assess the profitability of their daily operations, we review the already established internal control system and recommend, where needed, improved internal control procedures that both safeguards assets and expedites the confidential transfer of necessary accounting data. This not only ensures the integrity and reliability of internal controls, but it also lends confidence to the management decision-making process.  
     
   
     
     
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Copyright © 2003 K. Kimura & Co. - All rights reserved
American Institute of Certified Public Accountants (CPA)
7809 Arroyo Dr., South San Gabriel, CA 91770 Tel: 626.307.9127  Fax: 626.307.9188