work procedures, the amendment should be communicated to related persons and having a control system for compliance (4) There should be an improvement for work procedure where there are errors in an
should be an improvement for work procedure where there are errors in an operation with record of such error together with preventive measures 1.2 Operation system for fund member registry should comprise
Department of Thai SEC (Dec 2014) Above 2.1% 1.3 – 1.8%1.8 – 2.1% Note: tracking errors are based on the primary prospectus benchmarks as reported by Morningstar. Sample includes equity large-cap and index
services (e.g. in terms of fees earned and/or potential embarrassment where mistakes are made)? 4 How are client relationships managed – are there separate client relationship partners or does the Registered
exercised where significant level of non-audit services (e.g. in terms of fees earned and/or potential embarrassment where mistakes are made)? 4 How are client relationships managed – are there separate
update this presentation or any additional information or to correct any inaccuracies in any such information which may become apparent. You must make your own assessment of the relevance, accuracy and
• Application controls 2 Why do we need to audit IT system? • Highly dependent on IT system • The companies with high overall IT risk assessment tend to have more accounting errors (Grant et al. 2008) • Li et al
. Clustered standard errors in parentheses. * p < 0.10, ** p < 0.05, *** p < 0.01 Note: 1). Fixed-Effect in terms of factor (Stock) factor (Year) and factor (Industry) Methodology Hypothesis 2: Analysis of ESG
heteroscedasticity-robust standard errors. ***, ** and * = Statistical significance at the 1%, 5% and 10% level, respectively. CRT and the decision to take a complex tax incentive (Dep. variable = Opted for complex
สุทธิของกองทุนรวมอีทีเอฟ (“indicative NAV”) และข้อมูลความคลาดเคลื่อนในการลงทุน (tracking errors)5 เพื่อให้ผู้ลงทุนสามารถทราบและใช้ข้อมูลดังกล่าวในการประกอบการตัดสินใจลงทุนได้ (ข้อ