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

action against or being punished in the past according to the management in the manner of deception, defraud or dishonest to properties as prescribed in Clause 25; (3) prohibited characteristic of Group 3

, 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

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

newly approved auditors (as shown in figure 15). We observed the continuous improvement of audit quality over the past years. The result of audit quality inspection in this 3 inspection cycle (as shown in

individual auditors’ engagement. The overall results of the inspection conducted on 13 audit firms in 2016 during the third cycle, which is between 2016 to 2018, indicated continuous improvement from the

rendered continuous support to Thai audit firms that were not affiliated with the Big-4 firms (“local firms”) and audited the financial statements of listed companies, to enhance their strength. In doing so

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

allowing someone else using a securities trading account or a banking account, fraud by management, market manipulation, and insider trading) are which DSI has a responsibility for. Is imposed by the