The visits to Hoya, Los Reyes Mill, Los Reyes Corrugated, Naucalpan, St Petersburg, St Petersburg South, Turnhout and Eindhoven in Germany, Mexico, Russia, Belgium and The Netherlands are aimed at, on a local level, validating source level data and evaluating the design and implementation of internal controls and validation procedures; - Obtaining assurance information that the Report reconciles with underlying records of the company; - Reviewing, on a limited test basis, relevant internal and external documentation; and - Performing an analytical review of the data and trends.