• 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
”, “short-term bond”, “short-term bill”, “institutional investor”, “high net worth investor”, “registration statement”, “parent company”, “subsidiary”, “executive”, “major shareholder”, and “controlling
and constraints to clean growth • Pursuing opportunities for greater climate ambition http://www.ukpact.co.uk/ For more information, visit www.ukpact.co.uk Shaping High-Quality Environmental Disclosure
market Moderate to high exposure to the capital market Low to moderate exposure to the capital market Low exposure to the capital market Figure 1: The firm-level inspection results, categorized by risk
fairly. The role, duties and responsibility of directors/ executives The board of directors has a good understanding of its roles, duties, and responsibilities to the shareholders who are the public and
environmental projects, while simultaneously aiming to improve insight into their estimated impact. The GBP provide high level categories for eligible Green Projects in recognition of the diversity of current
at CalSTRS, and it identifies at a high level that we will “engage corporate management to seek information and understanding of the corporate decision and its ramifications on ESG issues.” Our
Insurance Commission) (Available in Thai only) 1. Authorized person 2. High level executives 3. Actuary 4. Auditor
concerning the Determination regarding Definition of Institutional Investor, Ultra High Net Worth, and High Net Worth Investor ; “ client ” means user of an intermediary ’s services; “ Stock Exchange ” means