that go beyond the scope of auditor's work, as the International Standards of Auditing (ISA 240 - The Auditor's Responsibilities Relating to Fraud in an Audit of Financial Statements) has covered only
). Corruption may be considered one type of crime and can be distinguished from ‘fraud’, ‘embezzlement’ and ‘extortion’. The essence of corruption is that two individuals or groups act in cooperation for their
, SEC Thailand, UNCTAD Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting (ISAR), Geneva, November 21, 2005 How to Fight Against Corporate Fraud by Mr
(Financial Literacy) ทั้งในมิติของความรู้เพื่อการลงทุน ป้องกันตนเองจากการถูกหลอก (Scam & Fraud/Cyber crime) รวมถึง ทักษะความรู้ความเข้าใจด้านเทคโนโลยีในการใช้บริการด้านตลาดทุน (Digital Literacy) 25% สถานะ ร้อย
executives who have performed their duties with care and loyalty and more severe penalties may be imposed on directors or executives who commit a fraud. Q: In case where the board of directors hires an
enforcement actions related to takeovers, market manipulation and insider trading, and corporate fraud. In February 2012, the courts sentenced 26 defendants in two cases for fraud in listed companies. It also
, effectiveness, transparency and fairness. This includes the safeguard measures against damage and fraud as well as procedures to ensure accuracy and reliability of SEC financial statements which shall be audited