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

Department, (4) Ms. Kilina Karintasut, Director of the SEC Internal Audit Department, and (5) Mr. Jesada Paramabhronpilad, Director of the SEC Information Technology Audit and Cyber Risk Supervision

Department, (4) Ms. Kilina Karintasut, Director of the SEC Internal Audit Department, and (5) Mr. Jesada Paramabhronpilad, Director of the SEC Information Technology Audit and Cyber Risk Supervision

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

Effective Risk Management and Internal Control  Principle 7 Ensure Disclosure and Financial Integrity​​ ​Principle 8 Ensure Engagement and Communication with Shareholders ​ ​​​Part 2 Guidelines and

system and internal controls regarding the construction cost reports were not followed which may affect the accuracy of the financial statements. In addition, TIES neither compared the purchase and sale