for risk controlling [M] o Keeping a written policy of security in the place where the user and the concerned person can simply reach [M] 2. Detail of Policy o Identifying clearly the purpose and scope
qualified opinions due to limitation on scope of audit imposed by the company management. EIC must submit to the SEC and publicly disclose the rectified and audited/reviewed financial statements urgently. The
Bangkok, June 6, 2014 ? The SEC notified Vintage Engineering Plc. (VTE) to rectify its 2013 and Q1/2014 financial statements due to limitation on auditors? audit/review scope, respectively. VTE is
Bangkok, May 27, 2014 ? The SEC notified Shun Thai Rubber Gloves Industry Plc. (STHAI) to rectify its 2012 financial statements due to limitation on scope of audit imposed by the company management
Exchange Commission of Cambodia, and executives from the Cambodian Stock Exchange and securities companies during their visit to study the scope of work related to depository receipt (DR) and share views
Bangkok, June 2, 2014 ? The SEC notified Professional Waste Technology (1999) Plc. (PRO) to rectify its Q1-3/2012 financial statements due to limitation on scope of review imposed by PRO management
fund, a securities company shall proceed in accordance with the mutual fund project which has been approved by the SEC 5 Office. Revision or modification of the mutual fund project or revision to the
; • Inappropriate manual intervention; and • Potential loss of data or inability to access data as required. [PCAOB AS 12.B4 ] Example of ITGC risks and controls 15 ITGC audit scope 16 Access Security 17 Users have
Construction, Modification or Relocation ( Or. 6) and a Factory License ( RorNgor. 4) as required for the business operations; (2) As of the date of the transfer of the entire business, there shall be no event
Transaction by the Subsidiary is subject to the significant conditions precedent as follows: (1) PCCA shall have duly obtained a Certificate of Building Construction, Modification or Relocation ( Or. 6) and a