fortify the firm’s quality control system. The SEC believes improvements on the following issues would further strengthen this element of the firm-level quality control. 13 Risk assessment during client
necessary, but any assessment should be clear about the base assumptions made. Align the resulting activities with the table of economic activities from Section 4 or Taxonomy Excel Table 3 The evaluator
Sustainability-Linked Bond Principles 2020 and considers the KPI to be adequate and the SPTs to be ambitious and impactful. This assessment is based on the following: Evaluation date December 31, 2020 Issuer
such board of directors; (1) management of information technology risks which covers identification, assessment, and control of risks within the organization’s acceptable level; (2) allocation and
by such board of directors; (1) management of information technology risks which covers identification, assessment, and control of risks within the organization’s acceptable level; (2) allocation and
by such board of directors; (1) management of information technology risks which covers identification, assessment, and control of risks within the organization’s acceptable level; (2) allocation and
, but they shall keep monitoring such operations. Division 3 Impacts from emergency incidents which may cause major operational disruptions to the critical functions Companies shall arrange an assessment
emergency incidents which may cause major operational disruptions to the critical functions Companies shall arrange an assessment on risks and possibility of major operational disruptions due to a possible
inspected by the SEC bear no deficiencies in this element thank to the tool supporting the firm to perform risk assessment and the thorough independence evaluation before accepting audit engagement. The
........................................................................................................................................... 7 Company universe................................................................................................................................... 7 The assessment framework