. The answers to each questionnaire should base on actual practices. If the assessment results in deficiencies in any internal control components (whether it is the reason for neither system existence nor
financial statements on cost of sales and inventories which revealed lack of efficiency and reliability of AIE internal control system. The auditor was thus unable to gather sufficient evidence for such
risks to be of significance, which are: accessing to the information and computer system by an unauthorised person, an authorised person is unable to access to the information in the computer system in
special audit report of K.C. Property Public Company Limited (KC) for the second time, from 8 March to 28 March 2017. Earlier, the SEC ordered KC to have a special audit on the internal control system
report of K.C. Property Public Company Limited (KC) to 8 March 2017. Earlier, the SEC ordered KC to have a special audit on the internal control system concerning the issuance of bills of exchanges, the
and reliability of AIE internal control system. This subsequently caused AI auditor’s inability to express opinion on 2014 consolidated financial statements of AI for the same reason. Later, AIE
) organisational structure of the company; (2) availability of competent personnel; (3) fund management operation system; (4) internal control system. Clause 2. The organisational structure of the company shall be
least, the following particulars: (1) organisational structure of the company; (2) availability of competent personnel; (3) fund management operation system; (4) internal control system. Clause 2. The
and internal control information technology system by independent unit once a year at least by an internal unit of the securities company or by an outsider inspector [M] o notifying to the Office