are to support businesses of different models; enhance competitiveness for the intermediaries; suit respective risk types of different business activities; lessen unnecessary burdens on the business
the program is that it must be demonstrated that internal information is not used to the benefit the executives. Criteria for consideration Contribution must be regularly made to the program in order to
Related transaction Evaluation report of the internal control system by Internal Auditor (IA) Management Discussion & Analysis (MD&A) Events and factors substantially affecting the operation or financial
resembles the international supervisory framework. The audit quality control regulatory shall be performed at both individual auditor level and firm level. In order to enhance quality and reliability of the
enhance audit quality of financial statements of entities under the SEC oversight to ensure confidence on financial reporting disclosed to the public. The SEC requires the auditor in the capital market to
(Form 56-2) Certification of Financial Statements (form 56-3) Checklist for Form 56-1 Checklist for MD&A Internal Control Sufficiency Evaluation Form Summary of Auditors' Reports (form 61-4) Form 81-1
information to the investors, representing the financial position and operating performance of the entities in the capital market, and is one of the most crucial factors to enhance investor confidence in the
in a continued and credible manner. Good internal control Specify the scope of powers and duties and approval of transactions in a transparent form in writing. Separate the powers to approve, record
) have measure to control and manage risks associated with business operation; (4) have effective measure on internal control with respect to business operation; (5) have operational system promptly for