) Division 7 Cross-border communication (8) Division 8 Companies shall test and assess the BCP (Training, Exercising and Auditing) (9) Division 9 Examples of emergency incidents which may cause major
independence of the firm. - Precisely define the ‘related entities’ to enable the audit firms to completely disclose and consider the independence regarding related entities. The process to evaluate the
relevant technology element Identify and assess risks arising from IT Understand, identify, and test relevant ITGC Conclude on risks arising from IT and determine audit response Evaluate deficiencies in ITGC
to the audit team. Likewise, EQCR, despite not being part of the engagement team, is the individual with high audit experience, can assess the exercising of professional judgment by the audi t team and
มูลทีสอดคล้องกับ TNFD ได้ และใช ้The LEAP Approach เปนวธิตีรวจสอบเพิมเติม เพือใหม้ันใจวา่กระบวนการดังกล่าวจดัการกับปญหาทีเกียวกับธรรมชาติได้อยา่งเพียงพอ Assess your nature-related risks and
their own rights and at the same time promoting good governance. Moreover, the move also urges the board of directors to emphasize on efficiency under the CG principle and encourage constant compliance of
); (5) review procedures and processes in the management of information security incidents, after the testing under (4) is carried out, at least once a year; (6) evaluate the results of the testing under
) establish conditions and controls relating to information security in an agreement signed by both parties; (2) monitor, evaluate, review and audit service delivery of the outsourcee regularly; (3) re-assess
.......................................................... 51 G20/OECD PRINCIPLES OF CORPORATE GOVERNANCE © OECD 2015 9 About the Principles The Principles are intended to help policy makers evaluate and improve the legal, regulatory, and institutional