elements of the financial reporting ecosystem, from better education and training to more rigorous monitoring and enforcement. And it is only when the appropriate processes are in place and the people

language Encourage risk management by investment management operators ● Developed a risk monitoring and controlling system for equity funds ● Established guidelines for maintenance and monitoring of asset

the Thai Financial Reporting Standards criteria, taking into account indications of impairment and expected recovery value.  Debt Quality Monitoring KBank has developed risk indicators to monitor and

.  Debt Quality Monitoring KBank has developed risk indicators to monitor and control asset quality, as well as credit-utilization behavior, as early warning signals to prevent deterioration in credit

status and sound debt servicing ability. We have also developed customer early warning signs and behavior monitoring to ensure efficient customer monitoring and recovery and collection processes. Credit

of the monitoring and root cause analysis on such deficiencies, remediation plan preparation and the follow-up of the remediation plan. The SEC will continue to assist audit firms and follow up on

all 5 steps Pre-Listing & Listing Trade Surveillance Ongoing Obligations Escalation to Public Delisting1 2 3 4 5 Revise qualifications of companies to be listed on SET and mai Require consistent

collaboration of audit firm leaders, auditors and personnel. Nevertheless, some audit firms have yet to remove deficiencies in engagement performance and monitoring while they are revising their audit manual and

improved the monitoring process to be coherent with the TSQC 1 and the SEC’s observation. However, in 2017 we still identified the findings on the monitoring process in some audit firms as follows: 1. The

Financial Statement Surveillance Workshop to be a platform for sharing of knowledge and experience from conducting reviews of audited financial statements. ACRA and other organizations, such as International