inadequate as the documentation was sometimes found to be insufficient in assessing potential risks and identifying appropriate responses for those risks. The SEC expects audit firms to improve their risk
. However, improvements in the following areas would provide additional reinforcement to the firms’ quality control. The SEC expects audit firms to improve their risk assessment on client acceptance and
levels to ensure that they are in line with our risk appetite. Internal Audit is independent and responsible for evaluation to add value and improve the effectiveness of risk management, internal control
-mail : oca@sec.or.th Root cause analysis Activities for enhancing audit quality Suggestions on how to improve audit quality Executive summary Contents Quality Assurance Review Panel (“QARP”) Significant
entire risk process, as well as controlling risk levels to ensure that they are in line with our risk appetite. Internal Audit is independent and responsible for evaluation to add value and improve the
Audit is independent and responsible for evaluation to add value and improve the effectiveness of risk management, internal control, and corporate governance processes. Business Units Corporate Business
on the selection of qualified candidates. Boards of directors must improve their participation in strategic plan- ning, monitoring of internal control and risk oversight systems. Boards should ensure
แบบรายงาน_oper risk (สธ.12/2561)
questions cover personal data, financial status, financial knowledge and experience, investment objective as well as risk appetite and willingness to take risks. For instance, it may be the case that young
แบบ RLA (Risk Level Assessment) [รอบที่ 2 ปี 2566]