possessed the inside information that ICHI’s operating net profit decrease in the financial statement of 2016 which significantly fell from the operating net profit of Q4/2014 had a net loss of amount of

management; selection and monitoring of its personnel assuring that they have and maintain such qualifications that correspond to the nature of their duties; measures to prevent improper access to inside

access to inside information among work units and personnel; and internal control measures to audit and counterbalance the operation and to prevent any transactions which may give rise to a conflict of

monitoring of its personnel assuring that they have and maintain such qualifications that correspond to the nature of their duties; measures to prevent improper access to inside information among work units

insufficient budget. However, the Company expects that the Social Security Office will grant additional payment to the hospital in the scheme if the budget is surplus at the end of the year (At 1 January 2020

due to inefficient internal control system with regard to the cost of sales and the inventory of 2014 and insufficient evidence to clarify decrease in the production yield. The AIE auditor also

training content may be insufficient or not fully aligned with the roles and responsibilities of IA, who need to perform in-depth analyses, such as social and environmental analysis. In this regard, the

to be insufficient for the provision of audit service to listed companies and potential fundraisers in the capital market that are expected to increase upon economic recovery. To address this issue

factual misstatements, limitations of the accounting systems, insufficient internal coordination, and the lack of awareness of the role and duties of the chief financial officer (CFO) and accountants in

. Besides, investors were prone to searching for yields while securities companies and commercial banks acting as an intermediary for offering of such debt securities provided insufficient information for