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| 1. | Communications - The      chairperson and others on the committee shall, to the extent appropriate,      have contact throughout the year with senior management, other committee      chairpersons, and other key committee advisors, external and internal      auditors, etc., as applicable, to strengthen the committee’s knowledge of      relevant current and prospective business  issues. |
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| 2. | Committee      Education/Orientation - The committee, with management, shall      develop and participate in a process for review of important financial and      operating topics that present potential significant risk to      InsightfulMind. Additionally, individual committee members are encouraged      to participate in relevant and appropriate self-study education to assure      understanding of the business and environment in which InsightfulMind      operates. |
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| 3. | Annual Plan - The      committee, with input from management and other key committee advisors,      shall develop an annual plan responsive to the “primary committee      responsibilities” detailed herein. The annual plan shall be reviewed and      approved by the board of directors. |
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| 4. | Meeting Agenda -      Committee meeting agendas shall be the responsibility of the committee      chairperson, with input from committee members. It is expected that the      chairperson would also ask for management and key committee advisors, and      perhaps others, to participate in thisprocess. |
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| 5. | Committee Expectations and      Information Needs - The committee shall communicate committee      expectations and the nature, timing, and extent of committee information      needs to management, internal audit, and external parties, including      external auditors. Written materials, including key performance indicators      and measures related to key business and financial risks shall be received      from management, auditors, and others at least one week in advance of      meeting dates. Meeting conduct will assume members of the board of      directors have reviewed written materials in sufficient depth to      participate in committee/boarddialogue. |
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| 6. | External Resources -The      committee shall be authorized to access internal and external resources,      as the committee requires, to carry out its    responsibilities. |
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| 7. | Committee Meeting      Attendees - The committee shall request members of management,      counsel, internal audit, and external auditors, as applicable, to      participate in committee meetings, as necessary, to carry out the      committee responsibilities. It shall be understood that either internal or      external auditors, or counsel, may, at any time, request a meeting with      the audit committee or committee chairperson with or without management      attendance. In any case, the committee shall meet in executive session      separately with internal and external auditors, at least      annually. |
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| 8. | Reporting to the Board of      Directors - The committee, through the committee chairperson, shall      report periodically, as deemed necessary, but at least semi-annually, to      the board of directors. |
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| 9. | Committee Self      Assessment - The committee shall review, discuss, and assess its      own performance as well as the committee role and responsibilities,      seeking input from senior management, the board of directors, and others.      Changes in role and/or responsibilities, if any, shall be recommended to      the board of directors forapproval. |
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| 1. | The      external auditors, in their capacity as independent public accountants,      shall be responsible to the board of directors and the audit committee as      representatives of theshareholders. |
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| 2. | As      the external auditors review financial reports, they will be reporting to      the audit committee. They shall report all relevant issues to the      committee responsive to agreed-on committee expectations. In executing its      oversight role, the board of directors or committee should review the work      of external auditors. |
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| 3. | The      committee shall annually review the performance (effectiveness,      objectivity, and independence) of the external and internal auditors. The      committee shall ensure receipt of a formal written statement from the      external auditors consistent with standards set by the Independent      Standards Board and the Securities and Exchange Commission. Additionally,      the committee shall discuss with the auditor relationships or services      that may affect auditor objectivity or independence. If the committee is      not satisfied with the auditors’ assurances of independence, it shall take      or recommend to the board of directors appropriate action to ensure the      independence of the externalauditor. |
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| 4. | The      internal audit function shall be responsible to the board of directors      through the committee. |
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| 5. | If      either the internal or the external auditors identify significant issues      relative to the overall board responsibility that have been communicated      to management but, in their judgment, have not been adequately addressed,      they should communicate these issues to the committee      chairperson. |
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| 6. | Changes      in the directors of internal audit or corporate compliance shall be      subject to committee approval. |
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| 1. | Risk Management -      InsightfulMind’s business risk management process, including the adequacy      of InsightfulMind’s overall control environment and controls in selected      areas representing significant financial and business  risk. |
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| 2. | Annual Reports and Other Major      Regulatory Filings - All major financial reports in advance of      filings or distribution. |
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| 3. | Internal Controls and      Regulatory Compliance - InsightfulMind’s system of internal      controls for detecting accounting and reporting financial errors, fraud      and defalcations, legal violations, and noncompliance with the corporate      code of conduct. |
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| 4. | Internal Audit      Responsibilities - The annual audit plan and the process used to      develop the plan. Status of activities, significant findings,      recommendations, and management’sresponse. |
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| 5. | Regulatory Examinations      - Securities and Exchange Commission inquiries and the results of      examinations by other regulatory authorities in terms of important      findings, recommendations, and management’s  response. |
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| 6. | External Audit      Responsibilities - Auditor independence and the overall scope and      focus of the annual/interim audit, including the scope and level of      involvement with unaudited quarterly or other interim-period      information. |
|----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 7. | Financial Reporting and      Controls - Key financial statement issues and risks, their impact      or potential effect on reported financial information, the processes used      by management to address such matters, related auditor views, and the      basis for audit conclusions. Important conclusions on interim and/or      year-end audit work in advance of the public release of      financials. |
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| 8. | Auditor Recommendations      - Important internal and external auditor recommendations on financial      reporting, controls, other matters, and management’s response. The views      of management and auditors on the overall quality of annual and interim      financial reporting. |
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| 1. | the      code of ethical conduct, |
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| 2. | changes      in important accounting principles and the application thereof in both      interim and annual financialreports, |
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| 3. | significant      conflicts of interest and related-party  transactions, |
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| 4. | external      auditor performance and changes in external audit firm (subject to      ratification by the board ofdirectors), |
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| 5. | internal      auditor performance and changes in internal audit leadership and/or key      financial management, |
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| 6. | procedures      for whistle blowers, |
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| 7. | pre-approve      allowable services to be provided by the auditor,  and |
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| 8. | retention      of complaints. |
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