diff --git a/Processes/Quality Management/COSO/CLC.md b/Processes/Quality Management/COSO/CLC.md
index 75cf188..a528eb6 100644
--- a/Processes/Quality Management/COSO/CLC.md	
+++ b/Processes/Quality Management/COSO/CLC.md	
@@ -24,17 +24,17 @@
 | 20   | Risk Assessment and Response  | Risk assessment structure             | Does the management asses the risk considering not only superficial facts but also backgrounds, incidents and other substantial elements? | Yes.                                                         | [Risk Management](Risk%20Management/Risk%20Management.md)<br />Risk Review<br />Risk Register<br />[Processes](../../)<br />Process Risk Control Matrix |
 | 21   | Risk Assessment and Response  | Risk assessment structure             | Does the management appropriately assess and address fraud risks based on not only superficial facts regarding fraud, but also incentives, causes, backgrounds and other factors that may result in fraud? | Yes.                                                         | [Risk Management](Risk%20Management/Risk%20Management.md)<br />Risk Review<br />Risk Register<br />[Processes](../../)<br />Process Risk Control Matrix |
 | 22   | Risk Assessment and Response  | Risk assessment structure             | How does the management reassess the risk and take appropriate measures whenever changes occur that may have a significant impact on the company? | This is done at least annually during the risk review.       | Risk Review                                                  |
-| 23   | Communication and information | Communicating information             | How are the management's or supervisor's instruction communicated to all employees? | This is done by providing the processes, policies and guidelines to all employees. | [Processes](../../)<br />Guidelines & Policies               |
-| 24   | Communication and information | Internal reporting                    | Do you have the Whistleblower System or other internal reporting program? | Yes, there is a whistleblower system in place.               | Whistleblower System                                         |
+| 23   | Communication and information | Communicating information             | How are the management's or supervisor's instruction communicated to all employees? | This is done by providing the processes, policies and guidelines to all employees. | [Processes](../../)<br />[Guidelines & Policies](https://github.com/Karaka-Management/Organization-Guide/tree/master/Policies%20%26%20Guidelines)               |
+| 24   | Communication and information | Internal reporting                    | Do you have the Whistleblower System or other internal reporting program? | Yes, there is a whistleblower system in place.               | [Whistleblower System](https://github.com/Karaka-Management/Organization-Guide/blob/master/Policies%20%26%20Guidelines/Whistleblower%20System.md)                                         |
 | 25   | Communication and information | Internal reporting                    | Is the system or program in operation according to its original design? | Yes, according to the annual check.                          | Quality Management Audit Checklist                           |
 | 26   | Communication and information | Financial information                 | How does the management acquire or access the accounting and financial information of the company? | Financial information are provided during the budgeting process, monthly reporting and executive committee meeting. | Budget<br />Monthly Reporting<br />Executive Committee Meeting |
 | 27   | Communication and information | Financial information                 | How are the accounting and financial information or data from relevant business processes input to your accounting system or application? | Partly automatic (e.g. invoice scanning, customer invoices, online orders) and partly manually (e.g. accruals, manual bookings) |                                                              |
-| 28   | Communication and information | Information sharing with managements  | What are your internal rules regarding information sharing for the management? | This is defined in the management process and organization guidelines. | Process: Management<br />Organization Guidelines             |
+| 28   | Communication and information | Information sharing with managements  | What are your internal rules regarding information sharing for the management? | This is defined in the management process and organization guidelines. | Process: [Management](https://github.com/Karaka-Management/Organization-Guide/blob/master/Processes/07_Management.md)<br />[Organization Guidelines ](https://github.com/Karaka-Management/Organization-Guide/blob/master/Policies%20%26%20Guidelines/Organization%20Guidelines.md)            |
 | 29   | Communication and information | Information sharing with managements  | How does your management share information with each other in actual business? | During executive committee meetings, monthly reporting and budgeting process. | Executive Committee Meeting Minutes<br />Monthly Reporting<br />Annual Budget |
 | 30   | Monitoring                    | Ongoing monitoring                    | How are ongoing monitoring activities appropriately embedded within the company's overall business operations? | This is done during the monthly reporting, annual budget, executive committee meeting and risk review. | Monthly Reporting<br />Budget<br />Executive Committee Meeting Minutes<br />Risk Review |
 | 31   | Monitoring                    | Ongoing monitoring                    | Are the ongoing monitoring activities operated appropriately according to the original designs and purposes? | Yes.                                                         | Quality Management Audit Checklist                           |
 | 32   | Monitoring                    | Independent monitoring                | Do you have any independent monitoring system other than ongoing monitoring activities embedded within the company's business operations, such as internal audits and how are they implemented? | Yes, internal audits are performed.                          | Internal Quality Management Audit                            |
 | 33   | Monitoring                    | Independent monitoring                | Are the ongoing monitoring activities operated appropriately according to the original designs and purposes | Yes.                                                         | Quality Management Audit Checklist                           |
-| 34   | Monitoring                    | Response to results of monitoring     | How are errors, material weakness of internal controls, etc. detected through the performance of control activities or noticed from outside the company timely reported to the management or senior managers and appropriately investigated and properly addressed? | This is ensured through the executive committee meeting, risk review, internal audit and Whistleblower system. | Executive Committee Meeting Minutes<br />Risk Review<br />Internal Quality Management Audit |
+| 34   | Monitoring                    | Response to results of monitoring     | How are errors, material weakness of internal controls, etc. detected through the performance of control activities or noticed from outside the company timely reported to the management or senior managers and appropriately investigated and properly addressed? | This is ensured through the executive committee meeting, risk review, internal audit and Whistleblower system. | Executive Committee Meeting Minutes<br />Risk Review<br />[Internal Quality Management Audit](https://github.com/Karaka-Management/Organization-Guide/blob/master/Processes/Quality%20Management/Internal%20Quality%20Management%20Audit%20Form.md) |
 
 2024-03-20 - Version 2.0