Internal audit report format ey. Download now and impress your audience.
Internal audit report format ey The review assesses key financial and operational controls and identifies controls that are not designed effectively, gaps in control frameworks, and recommendations to improve controls. These Audit report templates are created using MS Word and MS Excel with an easy to use approach to help you save your time to complete your tasks. Oct 7, 2025 · As audit committees prepare for quarterly meetings, we share an update on developments in financial reporting, risk management, accounting and disclosures. In assessing the design of the Firm’s system of quality management, the Authority evaluates the quality objectives, quality risks and related responses identified by the Firm and reviews the Firm’s policies and procedures and their impact, if any, on audit quality. Check out our entire collection of free growth tools we've developed to help you scale your business. Building a better working world 787435-M Independent auditors' report to the member of Maybank Islamic Berhad (cont'd. Audit Report and Closing Meeting Procedure This is a sample of standard operating procedures for the internal audit department. Embedding ESG into internal audit projects can help organizations make progress on their sustainability 2023 Internal Audit Webinar Series | Course 5 | December 5, 2023 Skills Development – Technical Writing for Internal Audit 3. We conduct the following five-step assessment and report our findings and recommendations back to you: An overwhelming majority of our clients’ Internal Audit/Cosourcing teams have accepted the responsibility of testing IPE, with IT being the next in line. For Q1 of 2024, audit committees continue to keep a close eye on impacts arising from ongoing geopolitical instability and economic uncertainty. Oct 22, 2024 · As investment fund managers move quickly to adapt to new regulations and adopt emerging technologies, internal auditors play a crucial role in ensuring the robustness of operations and compliance with regulatory expectations. txt) or read online for free. A central part of the EY quality improvement framework is the engagement-level root cause analysis, and EY leaders thoroughly evaluate the points raised during internal and external inspections to identify areas where audit quality can be Consider the use of interactive reporting dashboards, which allow for quicker turnaround of results, better engagement with the user and more impactful conversations than traditional audit reports. The topics discussed in these slides are standard, certificate number, certificate date, next audit due, management representative. As leaders of the global EY organization, we strongly believe that everyone — from the most senior leadership to entry-level team members — is accountable for the quality of our work. This has resulted in major regulatory reforms that aims for governing the internal control environment, especially focused towards the Oct 21, 2025 · At Ernst & Young LLP (EY US), we believe that how we advance audit quality, manage risk and maintain our independence as auditors should be transparent to our stakeholders. EXECUTIVE SUMMARY Our 2023 inspection report on Ernst & Young LLP provides information on our inspection to assess the firm’s compliance with Public Company Accounting Oversight Board (PCAOB) standards and rules and other applicable regulatory and professional requirements. ISO/IEC 17021-1 “Conformity assessment - Requirements for bodies providing audit and certification of management systems” outlines the minimum requirements for reporting, but does not define a specific format for ISO 9001 management systems reports. Audit quality is supported by investments in leading-edge audit technology and in the next generation of talent. Consider the use of interactive reporting dashboards, which allow for quicker turnaround of results, better engagement with the user and more impactful conversations than traditional audit reports. Explore audit best practices, future-focused skills, and strategies to strengthen internal audit, add value, embrace cybersecurity, and drive performance. Internal audit reports should consider the diversity of the report recipients and their individual information needs. Unlock the secrets to efficient auditing with our comprehensive Internal Audit Form guide. The document discusses internal controls and how organizations can build confidence in their internal controls through an internal controls effectiveness review conducted by EY teams. However some sector schemes may require the use of specific report formats. Risk Impact: Assessment of the poten al impact or risk associated with the finding. Sep 26, 2025 · Download a free audit plan template today to streamline auditing processes, stay compliant with safety standards, and improve operations. It highlights the necessity for clarity, objectivity, and a structured approach in audit communication to ensure it adds value to the organization. From an internal audit perspective, what are the key regulations firms should pay particular attention to in 2025? This quarterly update for audit committees provides a summary of key developments related to risk, financial reporting and regulatory matters. Learn more. 5. Apr 17, 2024 · The global SOX survey conducted by EY examined how businesses manage SOX, what challenges are being faced and how technology is being used and is further discussed in our report Unlocking value beyond compliance in your SOX program (pdf). Internal controls effectiveness Building confidence in your internal controls fBuilding confidence in your internal controls Globally, investors, management and other stakeholders EY’s internal controls effectiveness are seeking higher standards around internal controls, risk review management programs and communication. The global EY organization makes audit quality a priority across the globe and upholds a culture of continuous improvement. Start driving change. Walkthrough Procedures This template assists in our documentation of walkthroughs under S04 Perform Walkthroughs of the EY Global Audit Methodology. Presenting this set of slides with name yearly internal quality audit report ppt powerpoint presentation inspiration sample pdf. This online publication presents International GAAP® 2025 in a user-friendly, easy to browse and search, digital format. Fundamentally, it is the auditor’s Mar 13, 2025 · Financial Reporting Briefs - First Quarter 2025Overview The March 2025 edition of Financial reporting briefs provides a snapshot of the major accounting and regulatory developments during the quarter. Ensure consistency, accountability, and clear documentation. We also achieved an average result External PDF downloadAt EY, our purpose is building a better working world. The document discusses the EY organization's commitment to audit quality and continuous improvement. Apr 28, 2024 · 10+ Quality Audit Report Examples to Download Whether you’re a part of a private company or public company, it’s undeniable that your business entity wants only the best qualities for its products, services, projects, and processes. As internal audit functions prepare their 2024 and 2025 audit plans, they should consider how it addresses sustainability reporting, including emerging regulations. EY’s internal controls effectiveness review To help you build your confidence with your internal controls, EY offers an effectiveness review of your internal controls specifically focused on private companies. Writing an effective engineering audit report does mean you have to dumb down the content of your report for it to appeal to a broad range of people. This is a completely editable PowerPoint presentation and is available for immediate download. Enhance your audits now! Nov 23, 2023 · Template 3: Internal Audit Committee Report with Findings Present a comprehensive set of slides to help you effectively communicate the critical control and findings from your internal audit committee report. By focusing on four bold imperatives, banks can differentiate in the competition for top talent and drive higher returns on people investments. KPMG brings a dynamic, data-driven approach to internal audit so you can use insight – not hindsight – to anticipate critical enterprise risks, enhance assurance, and increase resilience. In addition, the engagement did not include a detailed audit of Timely and proficient communication of internal audit results can increase the effectiveness of governance and risk management, provide opportunities for process improvements, and influence positive change. This executive summary offers a high-level overview of what is included in this report: The Sustainable Audit Quality (SAQ) program is a globally consistent approach to sustaining high-quality audits across the EY network. These include the results of the ICAEW’s Quality Assurance Department (QAD), whose inspection rated 90% of EY audits reviewed in the category of good/generally acceptable. 1 To internal documentation including manual, policies, system element procedures, standard operating procedures & associated templates for records, minutes of discussion with management; interviewing of staff and observation of facilities General Guidelines This tool references a number of standards from the International Standards for the Professional Practice of Internal Auditing. We can map your risks with the existing suite of controls in your organization and then compare those controls against our library of leading practices. At EY US, we are bringing our bold vision for the future of audit to life, with quality at the center. An Audit Report is a written document that outlines an independent opinion or review and examination of a company’s financial statements, management accounts, management reports, and other related reports, such as compliant reports, conducted by an auditor to ascertain that they are compliant with the Generally Accepted Accounting Principles (GAAP). Although the PCAOB report does not identify the issuers where EY had to revise its ICFR report, we know that for HP Inc. When writing this report, use a standard format that’s mandated by GAAS or Generally Accepted Auditing Standards. The internal audit controls effectiveness review starts by analyzing the maturity of your overall control framework before reviewing the detailed processes. Jun 18, 2024 · The EY Global Audit Quality Report outlines how independence and the global applications are considered and evaluated, as well as tools and processes that support compliance with independence policies. What is internal Audit report • Internal Audit report is the document prepared as an outcome of the internal audit process . In addition, the engagement did not include a detailed audit of The accompanying report includes a Project Overview, Executive Summary, and Opportunities for Improvement. Mar 5, 2024 · OpenRegulatoryChat with us now → View Services & Pricing → Internal Control: A Practical Guide This book has been prepared to assist clients and others in understanding the implications of the ICAEW publication Internal Control: Guidance for Directors on the Combined Code. pdf), Text File (. The internal audit report summarizes the findings of the phase 2 review of select processes at Bloom Energy India Private Ltd. The presentation outlines the importance of internal audit reporting, emphasizing that audit reports communicate significant findings and recommendations to management and stakeholders. Their Q1 discussions may be centered on tax policy, trade, mergers and acquisitions (M&A), regulatory changes and sustainability reporting. Examples include: Professional Internal Audit Report PPT Template For. Hence the audit committee may also want to ask for the auditor’s views. Key considerations include maintaining effective communication Jul 3, 2021 · Internal Audit Report The purpose of an internal audit is to assure that the organization is complying with its processes, procedures, and any governmental / industry regulations. EY Internal Audit (IA) services can help internal audit functions build and maintain trust and assure business risks are managed effectively. At EY US, we are bringing our bold vision for the future of audit to life with quality at the center, and leading the way with confidence. Internal Audit Report Template includes forms | EY - Global Forms As the FRC’s samples are small and biased towards higher-risk audits, its report also recognises that other measures should be considered when evaluating overall audit firm quality. This quarterly update for audit committees provides a summary of key developments related to risk, financial reporting and regulatory matters. 4. The official framework defining principles, requirements, and guidance for the internal auditors. Starting the internal audit activity: 2025 Q1 Audit committee update Audit committees are closely monitoring and discussing how companies should adapt to the evolving legislative and regulatory implications of the second Trump administration. In June 2022, the EY organization announced a US$1b investment in a next-generation technology platform. Internal controls To help you build your confidence with your internal Your EY audit teams can use a combination of qualitative and quantitative methods to evaluate your financial statement close process. EXECUTIVE SUMMARY Our 2022 inspection report on Ernst & Young LLP provides information on our inspection to assess the firm’s compliance with Public Company Accounting Oversight Board (PCAOB) standards and rules and other applicable regulatory and professional requirements. This report sets out the FRC’s findings on key matters relevant to audit quality at Ernst & Young LLP (EY or the firm). This executive summary offers a high-level overview of what is included in this report: Check out our entire collection of free growth tools we've developed to help you scale your business. Much of the information used for financial reporting and other regulatory requirements comes from IT systems. We conducted this inspection in the period from February 2019 to March 2020 (“the time of our inspection”). Our accounting and reporting checklists help you to streamline the financial statements preparation and review process. Worked in the Assurance/Audit practice for 9 years performing financial statement auditing on industry and government clients (small to large). We believe in forward-looking, technology-enabled IA transformation with equal focus on people, process and purpose for long-term value. It is a vital step in helping any company grow and thrive in the business world. txt) or view presentation slides online. It highlights EY's focus on recruiting and retaining talented professionals, as well as leveraging data and technology, to deliver high-quality audits. We provide you with these Sample Reports which you can download for free! Jun 18, 2024 · In brief EY teams bolster trust and instill confidence by conducting high-quality audits with independence, integrity, objectivity and professional skepticism. We can help you enhance your internal audit capabilities—see risk differently and move with confidence in a world full of uncertainty. EY Stop reporting the news. Audits are essential since they offer another individual to go through the business account, such as a certified Introducing our Comprehensive Internal Audit Report Format PowerPoint Template PPT H deck, designed to engage your audience. Optimize testing plans for efficiency and collaborate with client internal audit/SOX teams to ensure proper testing scope, strategy and execution synergies Train and manage EY and client teams on execution of the procedures Draft and manage appropriate reports and timely filings EY internal audit services strengthen governance, reduce risks, and transform internal controls through deep industry experience and digital innovation. This report sets out the principal findings arising from the 2019/20 inspection of Ernst & Young LLP (“EY” or “the firm”) carried out by the Audit Quality Review team (“AQR”) of the Financial Reporting Council (“the FRC”). This template assists in our documentation of walkthroughs under S04 Perform Walkthroughs of the EY Global Audit Methodology (EY GAA. 4 days ago · The Internal Audit Report demonstrates ways to organize and conduct internal audits that follow ISO 42001 standards to implement ethical AI systems based on operational and regulatory framework requirements. Perfect for financial audits, compliance reviews, internal controls, and operational assessments. We help organizations modernize their internal audit by combining an agile approach and data-driven solutions including data analytics, automation Above, we have taken an audit report sample example of one US company that is compliant as per GAAP and one UK company, which is as per IFRS compliant. It should be used alongside the FRC's Annual Review of Audit Quality,which contains combined results and themes for all Tier 1 firms1 that are inspected annually. It contains a clear written expression of significant findings and recommendations based on the review of the polices , processes , risks controls and transaction processing. . Internal Controls over Financial Reporting Integrating in Business Processes & Key Lessons learned fIntroduction Stephen McIntyre, CA, CPA (Illinois) Senior Manager at Ernst & Young in the Risk Advisory practice. The Authority selects a sample of responses by the Firm to its quality risks and tests the operating effectiveness of the Aug 30, 2024 · You may also see sample internal audit reports. Oct 26, 2025 · Download professional quality audit report templates for internal, external, process, product, and compliance audits. Learn the steps here! Ensure operational excellence and risk management with a well-structured Internal Audit Report. The insights and services we provide help to create long-term value for clients, people and society, and to build trust in the capital markets. Jun 12, 2024 · What Is Considered an Effective Audit Report? The following tips will help you create an impactful executive summary. Oct 14, 2025 · Use the Warehouse Audit Report to achieve a high-level assessment of your operations, with specific impactful opportunities identified. The audit functions we were … Jul 16, 2025 · Download 45+ free audit report templates in Word and Excel formats. For this format of the internal audit report template, you may use some variations depending on the circumstances of the work you engage in. This report details our approach to continuous improvement and we look forward to the next phase in our progress. In an era of rapid technological advancement and evolving business landscapes, internal audit functions must continuously adapt to remain effective and relevant. This practice guide focuses specifically on communicating internal audit results through written reports, and provides guidance on how to: Identify the key components of an effective Stakeholders We are pleased to release our 2024 Audit Quality Report, which provides an update on our firm‘s strategy to lead on audit quality. This online publication presents International GAAP® 2024 in a user-friendly, easy to browse and search, digital format. We would like to show you a description here but the site won’t allow us. A central part of the EY quality improvement framework is the engagement-level root cause analysis, and EY leaders thoroughly evaluate the points raised during internal and external inspections to identify areas where audit quality can be Audit committees, investors and other stakeholders We are pleased to present the 2023 audit quality report of Ernst & Young LLP (EY US or the Firm). The organization also aims to measure progress beyond financial results as part of its purpose and strategy. The diagram below shows a dynamic internal audit workflow, digitally enabled and continuously refreshed in real time. We continue to make multi-year transformative investments in our audit approach, system of quality control, people, and technology to sustainably enhance audit quality. EY UK 2023 Audit Quality Report: Summary Our purpose We are committed to consistently delivering high-quality audits that serve the public interest 97% of our people believe delivering quality audits is a priority for them. Dec 11, 2024 · Discover 12 EY presentations available for free download, offering valuable insights and inspiration from top consulting firms' internal materials. Oct 21, 2025 · At Ernst & Young LLP (EY US), we believe that how we advance audit quality, manage risk and maintain our independence as auditors should be transparent to our stakeholders. Deploy it to enthrall your audience and increase your presentation threshold with the right graphics, images, and structure. About this report This report sets out our findings from reviewing audit files at Ernst & Young Australia for the period 1 July 2021 to 30 June 2022 and better practices for Ernst & Young to consider in its approach to root cause analysis. The Internal Control and financial reporting disciplines have evolved significantly over past two decades due to various international business incidents including the Enron collapse, global financial crisis, oil price volatility, amongst other events. IT Internal Audit teams should reflect on the following questions to evaluate whether they fully understand the current risk landscape and align their plan with the overarching business strategy and current risk landscape. EXAMPLES: Certified Internal Auditor exam Certified Internal Auditor designation John is a Certified Internal Auditor. ) In connection with our audit of the financial statements of the Bank, our responsibility is to read the other information and, in doing so, consider whether the In brief Internal audit’s perspective is key to empowering organizations in navigating the evolving sustainability landscape. Feb 14, 2025 · Learn how to create the best reportst using these printable financial audit report templates. Ernst & Young was engaged to audit the financial statements of the Cambodia Trade Development Support Project for the year ended December 31, 2010. May 12, 2020 · We are offering you here 11+ audit report templates to help you make the perfect audit plan. For an integrated audit, we are required to complete a new template each year to document the procedures performed, evidence obtained, and our conclusions as to the effective design of the underlying controls and whether the controls have been Dec 13, 2023 · Emerging Trends in Internal Audit: A 2024 Vision As businesses evolve and industries transform, the realm of internal audit finds itself at an exciting crossroads. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit EY Global Audit Quality Report An ongoing focus on fraud risk The global EY organization sees new opportunities to leverage data to identify and respond to the risk of fraudulent financial reporting. No responsibility for loss occasioned to At the same time, data and technology continue to transform the audit and support the changing needs of the capital markets. Here you can download documents and templates. The audit will be conducted according to International Standards on Auditing and Cambodian International Standards on Auditing to express an opinion on It involves professional skepticism, compliance with professional standards and due professional care. , John holds an internal audit certification). From our pricing intelligence database to VC investor list, expense classifier, and more. Similarly, an audit is influenced by the quality and effectiveness of the reporting function, the reporting processes that management have put in place and the audit committee’s input and interventions. EY’s internal controls effectiveness review is designed to assess financial statement controls and certain operational controls in five key processes (order-to-cash, purchase-to-pay May 18, 2020 · The standard requires auditors to present the “Opinion” section first in their reports, followed by the “Basis for Opinion” section, and to more clearly articulate management’s responsibilities for the financial statements and the auditor’s responsibilities for the audit. As noted above, Internal Audit is the appropriate group to review and test the IPE procedures produced by the business and control owners. 01 Pdfsam EY Draft Internal Audit Report Phase 2 - Free download as PDF File (. , EY had issued a revised ICFR report due to a revenue item. And as you read further into the PCAOB report, both these clients are in the Information Technology sector. Internal Audit teams are critical to ensuring that IFRS 17 programs enable an effective output that delivers within risk appetite, and without excessive business disruption. Nov 22, 2024 · Having an internal audit planning checklist can ensure your organization follows all audit steps and requirements for an effective audit. The format and content of an audit report may be varied depending That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering 8SQRUWK 7ULEDO +RXVLQJ’s internal control over financial reporting and compliance. The internal audit report aids the organization in improving its effectiveness in the control and governance areas while providing an objective source or independent review. The level of detail included in an The EY Center for Board Matters (CBM) has tracked audit committee-related disclosures over 10 years to provide a spotlight on the information available about audit committees’ critical duties. Jan 30, 2024 · Available, free of charge, to all users Upholding the EY commitment to carbon neutrality, International GAAP® 2024 has been published digitally on the free version of EY Atlas Client Edition. Though the principal of both the reports is the same, the report for UK company is showing elaborative information and providing an explanation of all the critical audit matters, which should be quite helpful in making an independent view of The accompanying report includes a Project Overview, Executive Summary, and Opportunities for Improvement. When Do You Need an Audit Report? The audit report templates feature three developed paragraphs. Report recipients may vary based on the organizational structure, type of audit, and related recommendations. A of the report The Sustainable Audit Quality (SAQ) program is a globally consistent approach to sustaining high-quality audits across the EY network. 1. It helps organizations Internal Audit Resume Tips As a hiring manager who has recruited for internal audit roles at companies like KPMG, Deloitte, and EY, I've seen countless resumes come across my desk. Nov 4, 2022 · Check out our example reporting dashboards for internal audit, ethics and compliance, D&I, culture and more. Key considerations include maintaining effective communication EY internal audit services strengthen governance, reduce risks, and transform internal controls through deep industry experience and digital innovation. Internal Audit Report Powerpoint Ppt Template Bundles CRP If you require a professional template with great design, then this Internal Audit Report Powerpoint Ppt Template Bundles CRP is an ideal fit for you. Our research shows that companies recognize the value of this reporting to investors and other stakeholders. Download now and impress your audience. Starting the internal audit activity: Jan 27, 2025 · Available, free of charge, to all users Upholding the EY commitment to carbon neutrality, International GAAP® 2025 has been published digitally on the free version of EY Atlas Client Edition. An effective audit report, whether it’s an external or internal audit report, does not have to be excessively lengthy to be impactful and drive outcomes — in fact, a one-page audit report can be the perfect format for certain initiatives. These paragraphs contain the auditors’ opinion concerning the entity’s financial statements, the audit report scope sample, the entity’s management, and auditor responsibilities. Our complete deck boasts a seamless blend of Creativity and versatility. This template assists in our documentation of walkthroughs under S04 Perform Walkthroughs of the EY Global Audit Methodology (EY GAM). Sep 29, 2024 · For two audit clients, EY had to reissue its audit opinion. The best ones always stand out by showcasing the candidate's specific skills, experience, and impact in the field of internal auditing. Because the procedures performed in conjunction with the assessment are more limited than those required to pro- vide an opinion on the system of internal accounting control as a whole, such an opinion is not expressed. Objectives, scope, and format of the report: content and logical structure Elements of the audit report: structuring and naming report sections based on user needs Auditor’s responsibilities for the audit of the financial statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. This integrated platform builds on the already strong foundations of the EY Assurance leading-class technology suite, driving audit quality and greater value for As new technologies emerge, Internal Audit functions must stay ahead of disruption and maintain trust within their organization. Explore The IIA’s 2024 Global Internal Audit Standards. Uncover inefficiencies, boost compliance, and drive organizational growth. Helping our clients solve their toughest issues Our guide to designing, implementing and maintaining an effective system of internal control over financial reporting. Featuring easy-to-use fillable forms for every financial scenario. In this report, you can read about how, through SAQ, the EY organization is continuously improving audit quality by focusing on providing high-quality audits within a six-pillar framework. ) (Incorporated in Malaysia) Information other than the financial statements and auditors' report thereon (cont'd. Here are some tips to help your internal audit resume rise to the top of the pile: In making those risk assessments, the auditor considers internal control relevant to the entity's preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity's internal control. Oct 25, 2024 · Now, it’s a no-brainer to keep audit evidence, internal controls documentation, and other information used for compliance and audit purposes in digital, rather than physical format — at least in most cases. 10 plays to strengthen your internal audit function Internal audit functions must adapt with data analytics, real-time reporting and flexible talent strategies for effectiveness. Audit report - Free download as PDF File (. An audit report template is a written document which contains the opinion of an auditor about the financial statements of any entity. In addition, internal auditors may wish to consult IIA Practice Guide, Audit Reports: Communicating Assurance Engagement Results, from which most of this paper was sourced and which contains more information. For example, auditors increasingly use data analytics to identify My role of Global Assurance Risk unusual transactions and their patterns that could Oct 27, 2025 · Discover the evolving role of internal audit in enhancing performance metrics and aligning with organizational goals. Whilst every care has been taken in its preparation, reference to the guidance should be made, and specific advice sought where necessary. for the fiscal year 2009-2010. f). g. Experience with Sarbanes-Oxley 404 3 days ago · An internal audit report format in Excel includes key sections such as audit title, scope, objectives, methodology, findings, risk rating, recommendations, and an action plan tracker. An internal audit report is even more important for small-scale businesses than for large-scale ones. Root Cause Analysis: Examina on of the underlying cause of the finding. Read the EY US 2025 audit quality report now. It includes a reference library listing the EY publications issued during the period and other recent publications. Illustrative Report of the Directors and Financial Statements for the year ended 31 December 2024 This set of illustrative financial statements is for a fictitious company listed on the Main Board (“MB”) of The Stock Exchange of Hong Kong Limited (the “Stock Exchange”). EY Value Realized 2025 is the EY annual report on the impact we have on clients, EY people and society. 2. Running a company requires a lot of work and responsibility. Workpapers should clearly demonstrate that the internal audit work was complete; provide a link between the agreed-upon scope of work, audit program, and audit report; and be available for review by senior management for developing a plan for future audits. Check out the engineering audit report samples and templates in this post that are available for free download! Boost your presentations with Internal Audit Report PowerPoint Templates crafted for clarity and engagement. This executive summary offers a high-level overview of what is included in this report: Part I. Generic references to someone who possesses an internal audit certification should be lowercased (e. gyqxq uwpq degf vcw ravna zfyllr xquh gkuxvtj ucvxj fvmax ovep xlqmb gwpekku uutu clyzg