. (Acceptance and Continuance of Client Relationships and Specific Engagements) 5. (Resources) 6. (Engagement Performance) 7. (Information and Communication) 8. (Monitoring and Remediation Process)

Engagements) (1) (1) 4 (Human Resources) ( ) ( ) 5 (Engagement Performance) (2) ( ) 6 (Monitoring) (1) (2) 100 .20 65 2 KPMG KPMG AQIs 2 KPMG KPMG 2 KPMG KPMG KPMG KPMG KPMG KPMG KPMG KPMG 108 31 2564 5.60

) 4 (Human Resources) ( ) ( ) 5 (Engagement Performance) (2) ( ) 6 (Monitoring) (1) (2) 100 .20 85 2 EY data analytic tools EY EY EY EY EY EY EY EY EY 211 30 2564 6.41 35 EY 3 3 1 (Leadership

(Engagement Performance) (2) ( ) 6 (Monitoring) (1) (2) 100 .20 50 - 2 - 10 technical committee 5 31 2565 17,698 0.09 3 3 1 (Leadership Responsibilities for Quality within the Firm) 3 2 (Relevant Ethical

trend. Amid the trade rift which may make the global economic recovery vulnerable, however, many central banks are likely to adopt a cautious stance in their monetary policy while also placing their focus

seen in both public and private investment. Nonetheless, commercial banks may still adopt a cautious stance in their business operations amid the lingering debt quality problem, which still needs some

as commercial banks are expected to maintain a cautious stance in their business operations, especially through a proactive approach in asset quality management. Over the short term, however, they may

helped offset the impact from cancellation of fees for funds transfer via digital channels. Most commercial banks remained cautious in setting aside allowance for impairment loss on loans as loan quality

operation. Meanwhile, KBank ensures that policies, processes and systems for controlling, monitoring and reporting risks, capital and liquidity are in place whereas segregation of duties and reporting lines

during the end of 2017 due to the Government Procurement and Supplies Management Act B.E. 2560 that is more stringent and resulted in government agencies becoming more cautious in spending. For domestic