) สารสนเทศและการสื่อสาร (Information and Communication) กระบวนการติดตามผลและแก้ไข (Monitoring and Remediation Process) สรุปหลักเกณฑ์การให้ความเห็นชอบผู้สอบบัญชีในตลาดทุน กฎเกณฑ์ แนวปฏิบัติ และหนังสือเวียน
requirements, and the monitoring and remediation process. The organizational chart should include the following details: - Name of the responsible persons - Their responsibilities - Scope and details of SOQM
required by the firms’ policies. 21 Findings identified by the SEC The recommendations for improvement 6. Monitoring The prudent monitoring process provides the firms with reasonable assurance that the
efficient and effective monitoring process. Along the same line, the inspection results of individual engagements showed promising improvement of audit quality in the capital market, as reflected in the
engagement teams, along with the strict monitoring process and the consequence for those who did not comply. The engagement performance in some topic did not comply with the audit manual, audit procedures and
monitoring process for operations of subsidiaries or associated companies including setting guidelines to the person who is appointed as a director or an executive in the subsidiaries or associated companies
. The SEC found that some audit firms had neither monitoring process to follow up on their staff training, nor effective policies outlining necessary actions for those who failed to complete their
. The SEC has been focusing on regularly building capacity of stakeholders in the financial reports preparation process and closely monitoring the situation of the new Coronavirus outbreak (COVID-19) in
progress monitoring process still need further attention. • Limited presence of remuneration policy on senior executives’ compensations linked to managing the organization’s climate-related risks https
, the intermediary should establish a process for monitoring and inspecting closely and regularly the operation of the relevant personnel to mitigate potential risks. 2.2 Mobile Devices and Teleworking