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(IMA) Control Environment 1. The organization demonstrates a commitment to integrity and ethical values. Questions Yes No 1.1 The board of directors and the management set up principles and guidelines
) having internal control system which is approved by high-level management. In this case, such system shall; (a) generate good control environment; (b) assess, administer and manage any risks which arise or
the purpose and mission of the company; (2) having internal control system which is approved by high-level management. In this case, such system shall; (a) generate good control environment; (b) assess
(Organizational Control and Environment Measure) สวนที่ 2 การบริหารความเสี่ยง (Risk Management Measure) สวนที่ 3 การควบคุมการปฏบิัติงานของฝายบริหาร (Management Control Activities) สวนที่ 4 ระบบสารสนเทศและการ
control system at the firm level and the individual engagement level, the SEC encourages all stakeholders to attain a better understanding and awareness of their roles within the ecosystem, from the
internal control framework as follows: (1) Control Environment, (2) Risk Assessment, (3) Control Activities, (4) Information & Communication, and (5) Monitoring Activities. - 16 - Describe the
programme; however, the audit firm did not apply it in a way suitable for the Thai environment. Example 3 : An audit firm had no audit programme in some areas such as specific industries, general IT control
management system 3.3 Back office supporting system 3.4 Compliance system 3.5 Documentary preparation and record keeping system Chapter 4 Internal Control System Page 2 of 32 (Unofficial Translation) Chapter 1
only. Nevertheless, in a necessary case to access to the part of production environment, it shall control or monitor a service providing strictly in order to assure that satisfied the prescribed scope