) 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
management practices ü ü ü ü ü ü Resilience component Impacts that climate change may cause to the resilience of the forest, land or surrounding ecosystem are understood and mitigated ü ü ü ü ü ü General
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
มูลทีสอดคล้องกับ TNFD ได้ และใช ้The LEAP Approach เปนวธิตีรวจสอบเพิมเติม เพือใหม้ันใจวา่กระบวนการดังกล่าวจดัการกับปญหาทีเกียวกับธรรมชาติได้อยา่งเพียงพอ Assess your nature-related risks and
evaluate the process for a rigorous review of the performance of the board, the company secretary (where such a position exists), the board’s committees and individual directors prior to being proposed for
, an auditor understood the production process through flow charts and narrative. However, an auditor did not identify key controls and or assertions from each control system. Furthermore, an auditor did
); (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