Internal Control Sufficiency Evaluation Form Concepts and Objectives Good internal control is essential for a listed company or a public company as it can help preventing, managing, mitigating risks

value of the legal rights over the two coal mines, worth approximately 25.1 billion baht and 29 billion baht, according to the assessment reports of two appraisal companies which EARTH claimed to have

Questionnaire No. Particulars Reference /Guidance Notes Description Risk Assessment Process for Governance and Leadership element A1 What are the quality risks in Governance and Leadership element

directors of subsidiaries Attachment 3: Details of the Heads of the Internal Audit and Compliance Units Attachment 4: Assets for business undertaking and details of asset appraisal Attachment 5: Unabridged

undertaking and details of asset appraisal Attachment 5: Unabridged policy and guidelines on corporate governance and unabridged code of business conduct prepared by the Company Attachment 6: Report of the

of REIT manager concerning reasonableness of transaction; (c) details concerning evaluation of asset disposal of the appraiser e.g. value appraisal date, appraised value, appraisal method, name of

accepting any audit engagements; assess the firms? adequacy of human resources with sufficient skills, knowledge, and capabilities to deliver high quality audit work; and improve risk assessment criteria to

assessment criteria by emphasizing some factors that may affect the accuracy of the financial statements. The effective performance evaluation process will assist the personnel in improving their capabilities

(THB Million) Appropriatness of Evaluation Method Appraisal Price by IFA Higher than (Lower than) the Transaction Price (percent) 1. Book Value Approach 615.45 924.90 Inappropriate (33.46) 2. Adjusted

relative to performance evaluation, compensation, and promotion fail to recognise high quality work. Additionally, a lack of clear communication to all levels of the firm’s audit staff about the importance