consideration. - Review the internal control system to oversee that the internal audit procedures are adequate, appropriate and efficient. In addition, to observe the independence of the internal audit unit, as
consideration. - Review the internal control system to oversee that the internal audit procedures are adequate, appropriate and efficient. In addition, to observe the independence of the internal audit unit, as
force as from 1 January 2015; (2) the second paragraph of Clause 34 relating to fundamental recommendation regarding the importance of basic asset allocation shall come into force as from 1 April 2016
เสนอแนะว่า ควรให้กลไกตลาดเป็นเคร่ืองมือในการพัฒนาตลาดทุน มากกว่าการก าหนดเกณฑ์ต่าง ๆ เน่ืองจาก - การก าหนดให้ต้องจัดท าบทวิเคราะห์ขัดต่อความเป็น อิสระของฝ่ายวิจัย (research independence) ซึ่งแนวทาง
analysis, they can use information regarding environmental, social and governance performance when screening for potential investments and assessing potential risks. Investors who downplay the importance of
/timeliness of the research • Evaluation of the objectivity and independence of the recommendations 10 MATERIALITY Governance Climate Change Location Company-specific Sector/Industry Investment Horizon CFA
on advancing beneficiary or client interests and disclosing any conflicts transparently to them. Conflicts of interest will inevitably arise from time to time. It is of paramount importance that these
ประเทศไทย ก.ล.ต. เข้ำร่วมกำรฝึกอบรมและกำรประชุม International Forum of Independence Audit Regulators (“IFIAR”) ในเดอืนมนีำคม และเมษำยน 2557 ณ ประเทศมำเลเซยี และประเทศสหรฐัอเมริกำ ตำมลำดับ เพื่อแลกเปลี่ยนควำ
meetings. If a sustainability issue seems of strategic importance, then it is entirely appropriate that the investor ask that the matter be discussed by the board and a full response be provided. “ Investors
mutual fund management’s performance shall come into force as from 1 January 2015; (2) the second paragraph of Clause 34 relating to fundamental recommendation regarding the importance of basic asset