, efficiently and up to date. Clause 9. The securities company shall provide an operation control measure for the regular computer operation in order to render the computer system and data processing to be
oversight system Management shall be responsible for providing; 1. Policies and practices on keeping client’s assets in writing. 2. Regular assessment of the internal control system to prevent the misuse of
held at least twice a month for revision and monitoring of performance , mechanism for regular measurement, monitoring and control of the risk from investment and system for recording and retaining the
, the SEC implements the procedures for increasing the quality of their work on a continuing basis. This includes regular inspection of audit firms’ quality control system and random inspection of
including the work-from-home cooperation, the SEC adopted a remote approach for inspection of audit firms’ quality control systems, which enabled the SEC to maintain a regular inspection of such systems. In
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
control and cost of raw materials has decreased when compared to the same quarter of the last year. 3. Other income increased by 22.67 million baht from 4.97 million baht in 2019 to 27.64 million baht in
efficiency control and cost of raw materials has decreased when compared to the same quarter of the last year. 3. Other income of the company consists of scrap sales and tax cards income mainly. 4. Gain from
: ▪ Customer Rights to payment : ▪ Production house has enforceable rights to payment How to recognize revenue (over time vs point in time)? 5 6 Regular sale or Consignment Factory ModernTrade Facts - Once the
with Chapter 1; (2) establishment of policies, measures, and management arrangement concerning information security in accordance with Chapter 2; (3) management of IT assets and the access control to