cyber risks and internal control systems to prevent and manage risks that may cause widespread damage to business operation and impact on shareholders, stakeholders and the overall capital market. The

public offering (IPO) companies. The purpose is to ensure that CFOs and accountants clearly understand the expected roles and responsibilities in preparing financial reports and internal control system

a special audit on the internal control system concerning the issuance of bills of exchanges, the related receipt and payment transactions, and the accounting records practice. The company was also

of conflicts of interest, internal control and receipt and delivery of fund assets.  The consultation paper is available at www.sec.or.th/hearing. Stakeholders and interested parties are welcome to

well as post-sales processes, by requiring intermediaries to improve effectiveness of internal communication with their salespersons and laying down effective monitoring system to ensure service quality

accountants, promote their contribution to the preparation of financial statements of IPO and PO companies, and develop sustainable quality of financial reporting and internal control system in the long run

, customer service and information system, internal control system, and risk management system. In addition, related notifications will be codified into one document to facilitate the business operators

appropriate and sufficient personnel, communication system, customer service system, and internal supervision system, and these systems must be compatible with the additional technology apart from the

, and appropriate internal supervision system. Moreover, the systems must be compatible with the additional technology apart from the regulations in standard criteria for conducting business. The

revisions, the business operators will be required to have in place a sound internal control system, by taking into account the utmost interest of customers, for preventing the use of inside information and