. In addition, the SEC reiterates that listed companies should take action and consider various factors relevant to digital asset investment. For example, risk assessment and potential impacts, measures
for the year 2023 from the PACC* in the areas of approval related operation, which demonstrated the SEC’s commitment to driving and prioritizing the corruption risk assessment of the organization. The
Exchange Commission Example 3 : Risk assessment did not cover significant issues such as the business background of the board and shareholders, indicator of limited scope, the engagement team’s competency
findings in human resources element in some audit firms as follows: Risk assessment criteria when accepting audit engagements The risk assessment form when accepting audit engagement in some firms equally
• Manager, CFO Advisory Division, Melbourne, Australia • Expert in Accounting and Valuation of Financial Instruments (IAS39/IFRS9/IFRS13) • IFRS speaker for various regional and international companies
acceptance and continuance of client relationships from prior inspection cycles. However, some findings still emerged, particularly regarding the gathering of information in performing risk assessment, as
analysis and valuation
indicated impressive improvement in terms of audit manuals and audit programs for most of the audit firms. Nonetheless, more emphasis on some areas is needed, such as planning and risk assessment as well as
digital assets safely. They should also have learnt about DA operators’ asset keeping for their risk assessment and service decision-making. In this regard, the SEC is proposing criteria on information
to the IT Standard Rules this time are summarized as follows: (1) Establishing IT-related risk assessment criteria to define the entity’s risk level and to specify standards of IT security controls