have conflict of interests or there are adequate measures to manage conflict of interests Principles : Controlling persons or those who have influence on a listed company (directors, executives and
Auditing - Report on the Observance of Standards and Codes (AA-ROSC) which mainly focuses on the strengths and weaknesses of the accounting and auditing environment that influence the quality of corporate
2017 > CG Code > Principle 6 Strengthen Effective Risk Management and Internal Control CG Thailand Overview CG and sustainable business development SEC Roles Related organizations Related
strengths and weaknesses of the accounting and auditing environment that influence the quality of corporate financial reporting. Reports on the Observance of Standards and Codes (ROSC) is a joint World Bank
resembles the international supervisory framework. The audit quality control regulatory shall be performed at both individual auditor level and firm level. In order to enhance quality and reliability of the
also a team of knowledgeable and competent engagement partner and audit staff working together under a reliable audit quality control system of the audit firm. As such, the auditing must be carried out
Effective Risk Management and Internal Control Principle 7 Ensure Disclosure and Financial Integrity Principle 8 Ensure Engagement and Communication with Shareholders Part 2 Guidelines and
have control over the executives in risk management, financial management and business strategy. The securities issuing company must disclose the minimum requirements in a format and within the
undertake CSR. Q: How much influence does company's executives have on company's CSR? A: Company's executives have significant role in driving organization's CSR, as executives will have to understand