, and the processes and procedures shall be improved in line with the policy which has been changed. Additional Guidelines 1. The policy on the management of information technology risk under Clause 5(1
opinion. After analyzing the root cause of these deficiencies, the SEC believes that they were caused by inadequate and/or inappropriate risk assessments during the audit planning stage. Therefore, it is
December 2019 was 1,196.90 Million Baht increased from 31 December 2018 which was 888.84 Million Baht because the Initial Public Offering by issue common share for the listing in the Market for Alternative
• Application controls 2 Why do we need to audit IT system? • Highly dependent on IT system • The companies with high overall IT risk assessment tend to have more accounting errors (Grant et al. 2008) • Li et al
Trust (REIT) is a fund mobilizing vehicle for business entities to finance the current activity or to develop a new project. A REIT provides investors with an alternative in investment, and benefits from
Securities and Exchange Commission No. Sor Thor. 29/2559 Re: Rules in Detail on Financial Resource and Risk Management of Securities Clearing Houses ________________________ By virtue of Clause 5 (1), in
firms in compliance with the risk-based approach, taking into account the previous inspection results of the audit firm quality control systems and the exposure to the capital market, as shown in figure 1
alternative for investors and fund raisers with an efficient mechanism for investor empowerment and, in its capacity as a firm and fair regulator, assure integrity of the marketplace, intermediaries and
, Thailand Equity fund Mixed fund Alternative investment fund Country concentration**Foreign investment asset class (TB) **Based on foreign direct investment (unit trust not included) Foreign investment of