Microsoft PowerPoint - IT Audit_NL IT Audit Dr.Lovepon Savaraj Dr. Nongnuch Laomaneerattanaporn 1 AGENDA • Why do we need to audit IT systems? • Type of IT controls • IT General Controls
the same period of previous year. The main reason was due to the asset monetization to WHA Premium Growth Freehold and Leasehold Real Estate Investment Trust (WHART) and HREIT in the late 2017 and the
that affect it have changed. • Invest regularly and with discipline for long-term financial goals. • Recognise that the value of an investment may increase or decrease. • Recognise that making uninformed
associates increased by 24.8%, mainly from increase in revenue from sale of investment properties resulting from the asset monetization to Hemaraj Leasehold Real Estate Investment Trust (HREIT) and increase in
investment properties resulting from the asset monetization to Hemaraj Leasehold Real Estate Investment Trust (HREIT) and increase in normalized share of profit from investments in power associates. Such
investment properties increased by 45%, compared to the same period of last year. Because, on 6 November 2015, the Company sold assets to WHA Business Complex Freehold and Leasehold Real Estate Investment
Hemaraj Leasehold Real Estate Investment Trust (HREIT) and increase in normalized share of profit from investments in power associates. Such impact from FX losses was only accounting implication and did not
or 865.5 %, compared to the same period of the last year. KEY HIGHLIGHTS • Total revenue increased by 152.5%, mainly from increase in revenue from sale of real estate and increase in revenue from sale
% 45.9% 49.5% 53.2% GPM before adjustment with PPA/1 82.3% 51.5% 57.3% 54.8% /1 Excluding accounting impact of Purchase Price Allocation (PPA) Income from sales of real estate during 3 months ended the
genuine gross margin in 2017 was at 57.5% for the warehouse rental and service business which decreased from 69.0% last year, mainly due to change in product mix between Built-to-Suit and Ready-built