scam or fraud is suspected. • Motivated to learn about and how to avoid investment scams and fraud. • Confident to question whether an investment may be fraudulent. • Confident to acknowledge, if it has

Statistics of Criminal Actions (As of 31 December 2023) Cases Persons Cases Persons Cases Persons Cases Persons Fraud 0 0 3 17 0 0 3 14 Fail to exercise duty of care 0 0 - - 0 0 - - Disclosure of

appraisal in the Kingdom of Thailand for at least the following period of time: (a) graduation with bachelor’s degree or higher in the area relating to real estate business and having not less than 3 years of

fraud risks by management that was prone to be a significant risk area. As a result, this engagement was concluded as having a moderate risk level, instead of that of a high risk, although management’s

of high fraud risk areas, group audits, procedures addressing going concern issues, and professional skepticism Inadequate documentation of audit works Insufficient supervision in certain high-risk

, resulting in fewer deficiencies detected. There are, however, other areas in which further improvements are warranted such as audit planning and risk assessments, audit procedures in response to fraud risk

สามารถบรรลุเป้าหมายทางการเงินที่วางไว้ การแสวงหาผลตอบแทนอาจมาพร้อมกับความเสี่ยงจากการลงทุนที่เพิ่มขึ้นด้วย อันก่อให้เกิดกลโกงและการหลอกลวง ในรูปแบบใหม่ ๆ ผ่านช่องทางดิจิทัล (Scam & fraud/Cyber-crime) ซึ่ง

in most of the firms, was the only one on the lookout as the relevant standards in this area have been revised to be more stringent over the years. The inspection results in the engagement-level

particular area. 2.5 The board of directors comprises of independent directors who are knowledgeable, reliable and truly independent in performing the duties. For example, the independent directors should have

risks of fraud and deception by dishonest persons, and preventing the exploitation of digital assets to support illegal transactions. In addition, other objectives of the Emergency Decree are to ensure