information technology. As such, the audits of complex entities encountered obstacles and needed assistance of experts in the field. The SEC, as a result, invited technological experts to instruct and share

INDEPENDENT AUDIT INSPECTION ACTIVITIES REPORT 2020 SECURITIES AND EXCHANGE COMMISSION, THAILAND Contents Executive Summary 01 04 08 15 28 58 62 70 47 Quality Assurance Review Panel Activities for Enhancing Financial Reporting Quality Summary of Audit Inspection Results A. Firm-Level B. Engagement-Level Root Cause Analysis Framework and Focuses in 2021 Essential Statistics Auditing Landscape in Thailand Executive Summary Over the past year, the Thai capital market experienced tremendous volatili...

: (1) evaluate the effectiveness of the results according to the objectives and goals of the Fund; (2) report the limitations or obstacles for the operation of the Fund; (3) report the operating results

shall assess the severity of the issues and obstacles, as well as set up defensive procedures to eliminate or diminish the issues or the obstacles to an acceptable level. For example, in the event that

functions that report to the audit committee and generally have internal control and risk management systems. Whistleblowers are legally protected. Key Obstacles: While the underlying legislation is generally

regulatory sides toward impending changes. It is going to be another challenging year. Strong cooperation of all parties, however, will take us through obstacles and toward our mutual goals

. to attend shareholdersû meeting, but still not permitting to vote. This aims at eliminating obstacles of many listed companies in case of a short of quorum. So far, NVDR has attracted a great deal of

after the technology is applied to improve operating procedures and the accordance of the adopted IT system with the business objectives; (e) issues and obstacles. 6. The intermediary should assign senior

Government Gazette on May 22, 2019 and effective May 23, 2019 onward.  No. 3 – Revision has been made to remove restrictions and obstacles to law enforcement, to be in line with international standards; while

insti- tutional investors Recommendations:  Legislators and regulators should promote effective shareholder engagement by reducing obstacles for shareholders to vote in shareholder meetings. In