include trend data that can help investors to assess the company’s strategy and prospects. For example, do disclosures indicate significant trends that are not evident from the financial statements and, if
DJSI. If yes, assess whether the disclosure can be applied to TCFD 3.3 3.4 Evaluate internal risk management processes and consider whether they can be adapted to incorporate climate-related risks
() • TCFD is not just a climate disclosure framework, but it can be a strategic management framework - To help organization manage risks and opportunities in a more forward looking way • To comply with the
relevant technology element Identify and assess risks arising from IT Understand, identify, and test relevant ITGC Conclude on risks arising from IT and determine audit response Evaluate deficiencies in ITGC
independence of the firm. - Precisely define the ‘related entities’ to enable the audit firms to completely disclose and consider the independence regarding related entities. The process to evaluate the
.......................................................... 51 G20/OECD PRINCIPLES OF CORPORATE GOVERNANCE © OECD 2015 9 About the Principles The Principles are intended to help policy makers evaluate and improve the legal, regulatory, and institutional
important that the auditors carefully assess the audit risks and plan their audits accordingly. This becomes particularly important as the effective date of the new auditor’s report is fast approaching, where
assess the incremental risks associated with their staff providing personal services while other firms, which collected the necessary information, had no means to verify the reliability or the completeness
from the first part of the webinar, to help asset managers actively think about and self-assess where you fall under the different ICAPs focus areas (tiers) and think about how you can ‘move up the
driving forces that help advancing Thai economy towards a stable and sustainable growth but to propel it forward requires considerable collaborative efforts from all stakeholders. As the integrity of