goals. Hence, determination of regulations on supervision of derivatives clearing houses, efficient use of information technology (IT governance), and implementation of appropriate risk management and
with higher risk. Lastly, the government’s policy aimed to promote and support small and medium enterprises (SMEs)’ growth and facilitate their access to sources of fund in the capital market. Given such
been closely monitoring the situations and collaborating with the SET to allow the SET to act and consider adjusting the existing measures to align with the current situations. For example, revising the
Questionnaire No. Particulars Firm's Reference /Guidance Notes Description 1 Does the audit firm design and implement the risk assesment process that includes the identification of quality objectives
written documentation regarding scope of monitoring and the basis for selecting an engagement file for reviewing. The SEC found the audit firm did not select high risk engagements, such as listed companies
Comments on: “Trading costs on the Stock Exchange of Thailand” Authors: Charoenwong C., Ding D.K., Jenwittayaroje N. Comments on: “Risk-taking behaviour during downturn: evidence of loss-chasing and
technology (IT governance), and implementation of appropriate risk management and resource allocation by their board of directors and executives that is practical and meets the standards established by an
characteristics: (1) not aiming to seek benefits through speculation; (2) mitigating risks for the overall investment of funds; (3) mitigating general risk and specific risk for the hedged assets; (4) mitigating
monitoring and evaluation of the relevance of the risks and resilience measures and related adjustments to those measures will be taken. M2: No clearing of woody vegetation over 3 metres in height after 2020
criteria for commercial lending policies, prioritizing risk assessment through prudent screening and close monitoring of borrowers, especially those in small and micro businesses. Moreover, we adjusted