Country/Cluster GRA Leads

1. Country/Cluster GRA Leads Kick off workshop output Day 3: 10 August 2006

2. Day 3 - Parking lot These actions need to be progressed • Mike Reay needs to have Shell People access – RAISE TO MIKE REAY • Ref indicators of cost units – RAISE TO MIKE REAY • Embedding requirements for level 3bs? – RAISE TO JL

3. Embedding Framework: steps to creating a high level plan • What do Country/Cluster GRA Managers need to do in 2006 re attestation? As Country/Cluster GRA Manager, I need to understand how to: • Provide support • Provide access to the Global network • Facilitate • Provide an oversight of the process • Provide and independent challenge To plan for embedding I need to: • Plan my horizons • Start the Embedding Framework - plan kick-off meeting and planning meeting • Create the detailed steps of the Embedding Framework for my country/cluster • Consider training - include SOX training as part of the on-boarding process • Prioritise my AoOs (Levels 1, 2, & 3A) • Connect with the CLC Superstore and the SOX Factory • Post and fill the SOX Manager role

4. Embedding Framework: steps to creating a high level plan • Targets for planning kick off meetings per Country/Cluster: • Malaysia – August • US – September • Latin America – September (Steering Committee) • Europe – September/October • Australia – end September • South Africa – September • Singapore - September/October • Philippines - October

5. Actions Create narrative/instructions behind the SOX process flow Create guidelines for the FARM process For FARM/RESM 2006/7 work with Mike Reay to define detailed steps Agree how are Country/Cluster GRA Managers are involved in assurance of Testing Decide where QA should report into in existing teams Refine the MA process (step 6) Clarify who finalises the PDW (step 6, box 2a) Summarise GRA role in Management Assessment (R Tan) Create process flow and RASCI for embedding (similar to SOX process flows) Decisions Re Assess Scope (step 2) RESM not relevant to Country/Cluster GRA Manager COB GRAs only get output from RESM/FARM Review box 6 & 7 on scoping Re Update Controls and Documentation QA/Assurance on documentation Clarifying the Country/Cluster GRA Manager role: walk through of the SOX process flows to clarify processes and the role

6. Clarifying the Country/Cluster GRA Manager role: walk through of the SOX process flows to clarify processes and the role Activities performed by the Country/Cluster GRA Manager re SOX processes • Assess Scope • Provides guidelines (i.e. tailor methodology for the country, provide timeline, steps, communicate changes) to Controller re FARM • Challenges/review results and escalate issues as required • Update Controls and Documentation • Provide guidance (i.e. tailor methodology for the country, provide timeline, steps, communicate changes) to Controller and SOX team on implementation • Review plan to ensure robust and submit • Monitor progress on plan and provide quality assurance • Key input: Change Control and Country Risk Assessment • Plan and Perform Self-Testing • Provide guidance (i.e. tailor methodology for the country, provide timeline, steps, communicate changes) on self-testing plan • Monitor plan and provide quality assurance • Explain what is in/out scope • Plan and Remediate Deficiencies • Provide guidelines for RAP, review and monitor • Look at systemic reasons for failures and provide support for the solution • Management Assessment • Drive MA process, make sure it happens, get the right people in place • Provide details on how it should be done • Facilitate and challenge deficiency quantity

7. DS Country/Cluster GRA Leads Feedback from Country/Cluster GRA Managers Kick off workshop to the Leadership Team 10 August 2006

8. Key Messages • We have worked on further defining GRA roles and responsibilities using the SOX404 Process Flows (swim-lanes). • We still need to further define how we work with the COB GRAs regarding SOX. We have done some initial work on RASCI charts • We have made connections with other key stakeholders – e.g. Risk Management, RESM/FARM, HR, Change Control, Learning, IT, SOX Factory. • We need to do more on how we will work with them and agree on our role. • We now have some good understanding and knowledge for Embedding • We have committed to having a high level embedding/transition plan for each AoO by end October • We have committed to having kick-of meetings in our countries by end Sept • We have created our Country/cluster GRA network and we are more confident about executing our roles • Having seen the compliance graphs, we can see that embedding is a serious activity • …..and we are worried about getting home?

9. Points for Clarification • What is your vision for the Embedded Organisation and for GRAs? • What is your expectation of the timing of the resource ski-slope? • How will you measure the success of the Country/cluster GRA Managers? • When will we get guidance on GPA & IDPs? • What are the embedding requirements for Level 3Bs? • Who is responsible for non-AoO business providers e.g. SSSC, SCOPE?

10. Issues / Concerns • There has not yet been formal communication of our roles down the Line • What will you do to help gain acceptance of our role in the Line? • We have not yet established a full understanding of the right relationship between CoB and Country/cluster GRAs • We suggest that Jeff Blackwell works with a CoB GRA representative to develop the relationship proposal for the rest of the group. • The future of the QA role is not yet fully understood, including where it will reside