ENTITY: - **Lam Research**
DATE: 13-03-2026

**Forensic Audit Memo – Lam Research (Semiconductor Equipment)**

1. **Objective**: Conduct a forensic review of financial transactions, inventory controls, and R&D expenditures to identify anomalies, misstatements, or potential fraud.
2. **Scope**: Focus on high-risk areas including revenue recognition, capitalization of R&D costs, and supplier/vendor relationships.
3. **Methodology**: Utilize data analytics, transactional testing, and interviews with key personnel to assess internal controls and compliance.
4. **Next Steps**: Present preliminary findings to management and recommend corrective actions to mitigate identified risks.

*Prepared for internal review and regulatory compliance.*

[NOTARIZED BY 2A AGENCY]