meeting, the SEC took part in the direction of the IFRS as well as proposed discussion on practical issues regarding application of the IFRS in the ASEAN countries. This is expected to ultimately lead to
DJSI. If yes, assess whether the disclosure can be applied to TCFD 3.3 3.4 Evaluate internal risk management processes and consider whether they can be adapted to incorporate climate-related risks
investment decisions can entail more risks. • View investing as part of the financial planning process rather than for speculative gain. 2. Investment product attributes • Identify and compare the features and
have already complied with the Notification No. TorThor. 35/2556, in part of operation systems for supporting business continuity, and the Notification No. SorThor/Nor. 45/2559. In this regard, if the
relevant technology element Identify and assess risks arising from IT Understand, identify, and test relevant ITGC Conclude on risks arising from IT and determine audit response Evaluate deficiencies in ITGC
important that the auditors carefully assess the audit risks and plan their audits accordingly. This becomes particularly important as the effective date of the new auditor’s report is fast approaching, where
potential impacts of climate-related risks and opportunities on the organization’s businesses, strategies and financial planning. The processes used by the organization to identify, assess and manage climate
.......................................................... 51 G20/OECD PRINCIPLES OF CORPORATE GOVERNANCE © OECD 2015 9 About the Principles The Principles are intended to help policy makers evaluate and improve the legal, regulatory, and institutional
) establish conditions and controls relating to information security in an agreement signed by both parties; (2) monitor, evaluate, review and audit service delivery of the outsourcee regularly; (3) re-assess
) establish conditions and controls relating to information security in an agreement signed by both parties; (2) monitor, evaluate, review and audit service delivery of the outsourcee regularly; (3) re-assess