Microsoft PowerPoint - IT Audit_NL IT Audit Dr.Lovepon Savaraj Dr. Nongnuch Laomaneerattanaporn 1 AGENDA • Why do we need to audit IT systems? • Type of IT controls • IT General Controls

, it showed a profit of Baht 432.57 million. In 2019 the Group reversed the impairment loss of assets of Baht 462.86 million, remaining a net loss for the nine-month period ended 30 September 2019 of

owners of the Company of Baht 18.23 million. Compared to the same period of 2019, it showed a profit of Baht 444.48 million. Besides, in 2019 the Group reversed the impairment loss of assets of Baht 486.70

of Baht 413.74 million or 56.29% when compared to the year 2018. It consists of construction revenues in the amount of Baht 299.18 million which decreases in the amount of Baht 367.40 million or 55.12

total cost of construction is Baht 818.44 million which increases in the amount of Baht 312.94 million or 61.91% when compared to the year 2017. It is a result of recognition of the expected loss

business. Business Overview In 2017, the Company and subsidiary has used its best effort to enter the construction bidding process as much as it is capable to do so. The Company prioritize its construction

management. Based on the Company's financial statements for the year ended December 31st, 2019 Upon considering the Company’s Specific Business Financial Statement for the year ended December 31st, 2019, it

for doubtful accounts has been reversed to 36.60 million Baht. For these reasons, in Q2/2017 the Company and its subsidiaries had a profit of Baht 40.76 million Baht while in Q2/2016 had loss of 32.10

same period of the year 2017. It is a result of completed projects. 2. Cost of construction increases in the amount of Baht 187.36 million and 359.56 million for three- month period and six-month period

reversed allowance for doubtful accounts amounting to Baht 15 million due to the Company received partial payment of advances for share subscription from Khun Pornpan. For year 2019, the Company received the