electronic system will be more transparent and reflect the companies? good governance. At present, several countries have used the similar system including ASEAN members in preparation for ASEAN Economic

more transparent and reliable.?The SEC has been a member of IFIAR since September 2010. To be accepted as an IFIAR member, an audit oversight authority must demonstrate its independence from audit

businesses were assisted in transition to become more transparent in order to meet with good corporate governance practices while commit to create value for shareholders and to be trustworthy for investors