ตรวจสอบการทจุริตระบบใหม ่ (Fraud Management System) มาใช้ตั !งแต ่ พฤศจิกายน f และในปัจจบุนัยงัคงใช้ระบบนี !อยู ่ โดย AEONTS จ่าย คา่ธรรมเนียมใบอนญุาตใช้งานระบบรายปีเป็นจํานวน Y, B , เยน หรือ .B ล้านบาท

หรือไม่ครบถว้นในสำระส ำคญั หรือมีกำรกระท ำอนัไม่เป็นธรรม ท่ีเป็นกำรเอำเปรียบสมำชิก (fraud protection)

injured person claims compensation from a person who, willfully or negligently, unlawfully acts and causes damage. Insider Trading, Market Manipulation, and Fraud or Failure to perform duties (Fiduciary

responsibilities that go beyond the scope of auditor's work, as the International Standards of Auditing (ISA 240 - The Auditor's Responsibilities Relating to Fraud in an Audit of Financial Statements) has covered

responsibilities that go beyond the scope of auditor's work, as the International Standards of Auditing (ISA 240 - The Auditor's Responsibilities Relating to Fraud in an Audit of Financial Statements) has covered

or conceal the truth that should be disclosed which cause deception to customer or may make them misunderstand in any material aspects. Clause 27. Derivatives broker shall arrange to have complaints

deception to customer or may make them misunderstand in any material aspects. Clause 27. Derivatives broker shall arrange to have complaints handling system, report of customer complaints and result of the

deception to customer or may make them misunderstand in any material aspects. Clause 27. Derivatives broker shall arrange to have complaints handling system, report of customer complaints and result of the

, and identifying and assessing risk of fraud and response to those risks. Example 4 : The disclosure checklist did not contain current disclosures as required by other regulatory bodies such as the SEC

the audit engagement. The weighted score of some risk factors may not appropriate; e.g., to allow the score of risk of fraud equal other risk factors. However, the SEC would like to recommend some