found in various jurisdictions raised serious concerns among capital market regulators on the quality of financial statements and more stringent quality control on audit work has been imposed to regain

executive be recorded? A: Meeting minutes can be a reference to directors' opinions. Therefore, directors should ensure that significant issues raised in the meeting are completely recorded, particularly in

standards. (2) An information security system to safeguard against unauthorised access to information, measures to maintain the integrity of relevant data and ensure availability of critical data.  (3