และภายในเวลาอันควร 2. คณะกรรมการมีความเป็นอิสระจากฝ่ายบริหาร และทำหน้าที่กำกับดูแล (Oversight) และพัฒนาการดำเนินการด้านการควบคุมภายใน คำถาม ใช่ ไม่ใช่ 2.1 มีการกำหนดบทบาทหน้าที่ของคณะกรรมการแยกจากฝ่าย
efficiency of such oversight. In so doing, the SEC engaged an independent research institute to conduct a comparative study on the oversight of audit firms and auditors in the capital market between the Thai
the audit quality control system, and closely monitored the COVID-19 pandemic situation to adjust the oversight approach and communication with stakeholders to meet the changing situation. In so doing
able to express their opinion objectively as to whether the financial statements are faithfully represented. Through our oversight system, the Securities and Exchange Commission of Thailand (“SEC”) has
account the CRA registration and oversight programs implemented by IOSCO members. A-4 Like the IOSCO CRA Principles, the IOSCO CRA Code is also intended to be useful to all types of CRAs relying on a
establish a risk management committee or assign responsibility to the audit committee to assist the board in its oversight functions related to guidelines nos. 6.1.1 – 6.1.4. 6.1.6 The board should regularly
effective: 1. Has the company or its board ignored repeated attempts by yourself (or other shareholders) to discuss needed improvements, increased disclosure or greater risk oversight? Then perhaps
in its oversight of these matters. 2.4 Integrated reporting Disclosure should be accessible and appropriately integrated with other information that enables investors to obtain a picture of the whole
have shown that the Thai capital market has made significant progress in corporate governance oversight of listed companies and has earned its leading position in the region thanks to the improvement of
> (ข) การกำกับดูแลการบริหารและจัดการความเสี่ยง (risk management oversight) ข้อ 6 การจัดระบบงานตามข้อ 5