measure on preventing unauthorised person from such as determining the user log out in the time that not perform in front of computer’s screen. [M] · In the necessary case that the user who is the

. If “yes,” describe how the firm communicates this information to its personnel. b. If “no,” describe how the firm ensures that all personnel are aware on a timely basis of those entities to which

deal with having conflicting demands on time from clients and/or management responsibilities and how are they supported? 2 How does the firm ensure that partners have sufficient time needed to maintain

the firm assures that all staff has sufficient accounting and auditing knowledge enough to perform their audit work? 12 Does the firm conduct significant amount of in house training? 13 Does the firm