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
audit firms and the auditors have improved significantly on the overall audit quality and on each element of their firm-level quality control systems, compared to the results from the first-cycle audit
, where members of Committee 1 seek to further its mission through thoughtful consideration of accounting and disclosure concerns and pursuit of improved transparency of global financial reporting. 9 In de
remediation plan, contributing to constantly improved system of quality control within the firm. The most striking result to emerge from this inspection cycle was the improvement of “leadership responsibilities
, 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
standards and relevant regulations as well as being communicated to the personnel. Moreover, the inspection results of individual audit engagements in 2017 showed that the overall audit quality had improved
market. The results of this cycle’s inspection revealed that in overall audit firms in the capital market had improved their quality control system. Most of them (86 percent) received “acceptable” to “very
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