, for example: - The identity and business reputation of the client’s principal owners, key management, and those charged with its governance. - The nature of the client’s operations, including its

Ethics Partner, does the principal meet regularly to discuss ethics and document their discussions? 3 Does the firm have documented policies and procedures appropriate to the size and nature of the firm? 4

principal auditor, Does the firm have policies & procedures to ensure the quality of audit work done by the other firm that includes as a part of the engagement such as subsidiary and associate? Please

for the transport sector. Some transport activities in the Section 4.2 (Activity Thresholds and criteria) will refer to this sectoral transport table Main thresholds Additional criteria 2022-2025 2026

accurate? (For example, by frequently reviewing and updating on an annual basis or when there are significant changes) 4 How does the firm address changing circumstances and weaknesses or issues that arise

ดูแลให้มีการใช้ IT ให้สอดรับกับกลยุทธ์ในการดำเนินธุรกิจ และบริหารจัดการ IT Risk ได้อย่างมีประสิทธิภาพ N/A Yes/Partial/No N/A N/A N/A N/A N/A 1 0 1 D1 #10 x 2.1 3 2.1 #3 จัดให้มีผู้บริหารระดับสูง (chief

ที่เกี่ยวข้องด้าน IT N/A Yes/Partial/No N/A N/A N/A N/A N/A 1 0 1 D1 #10 x 2.1 3 2.1 #3 จัดให้มีผู้บริหารระดับสูง (chief information security officer : CISO) หรือผู้บริหารที่รับผิดชอบในการบริหารจัดการ