, both listed companies and audit firms ought to put in place proper work processes and internal controls to ensure the desired outcomes. Listed companies need a suitable internal control system and a well
innovative knowledge, creative thinking, and innovative change. A total of 48 staff members from 16 departments (13 teams) participated in the event this year with qualified experts as the judges giving the
innovative knowledge, creative thinking, and innovative change. A total of 48 staff members from 16 departments (13 teams) participated in the event this year with qualified experts as the judges giving the
............................................................ B. Engagement Level ............................................... Root cause analysis and examples of action plans to improve the quality control system .................. Our Focus for the Third
control systems such as rules and procedures, company culture is influenced by peer pressure and social construction of reality (Griffin, Li, and Xu, 2021). One problem that has made studying corporate
3.2 Investment management system 3.3 Back office supporting system 3.4 Compliance system 3.5 Documentary preparation and record keeping system Chapter 4 Internal Control System Chapter 1 Organisational
management system 3.3 Back office supporting system 3.4 Compliance system 3.5 Documentary preparation and record keeping system Chapter 4 Internal Control System Page 2 of 32 (Unofficial Translation) Chapter 1
report to the audit committee etc. 16.2 The company provides inspection on compliance with internal control procedures by self-assessment and /or by independent assessment of internal auditors. 16.3
includes inspection of audit firms’ quality control systems, which has been running since 2010. According to the Activities Report 2021, audit firms in the capital market have continued to improve their
are clearly defined in conformity with the good internal control principle. We also emphasize thorough, accurate and regular disclosures on risk, capital and liquidity management to the public. 3