not set key performance indicators (“KPI”) or communicate KPI to its staff in order to express the firm’s clear expectations. Example 6 : An audit firm did not include the conclusion of staff
ready for retrieval or inspection by the SEC Office upon request. (1) the persons under Clause 5 and Clause 6 of the intermediary who is a financial institution established under other laws and licensed
intermediary ; (3) a complete and updated evidentiary documentation of the operational function outsourced to the service provider shall be maintained in such a manner of ready retrieval for promptly viewing and
be maintained in such a manner of ready retrieval for promptly viewing and inspecting by the SEC Office; (4) it shall be accommodated to the SEC Office for inspecting the operation of the service
communicate with listed companies’ management about the importance of having a robust internal control system in place and will cooperate with relevant agencies in educating the internal auditors and the firms
dissemination of the results of the root cause analysis on audit adjustments proposed by auditors to listed companies in order to communicate and motivate listed companies’ executives and audit committees to
computer network systems; 13 (5) communicate protection measures with the users and arrange for the users to sign for acknowledgement and awareness of usage risks and the guidelines to control such risks; (6
computer network systems; (5) communicate protection measures with the users and arrange for the users to sign for acknowledgement and awareness of usage risks and the guidelines to control such risks; (6
rotation of key audit partner in accordance with the Code of Eth ics for Professional Accountants with clear details on the consideration of time-on period and communicate to the relevant individuals