knowledge-sharing sessions the SEC hosted for other stakeholders throughout the year. Some of these deficiencies and issues are common within the region and some are widespread beyond our region so to
potential impacts of climate-related risks and opportunities on the organization’s businesses, strategies and financial planning. The processes used by the organization to identify, assess and manage climate
for external reviewers, as well as to the organisation, content and disclosure for their reports. They have been developed as a common undertaking between the Executive Committee of the Principles in
ITGC controls to assess • IT entity level control • Application Development & Change management • Information security • Backup and recovery • Third-party IT providers (Singleton, 2010) 9 ITGC audit
transition and physical risk, using a recognized methodology. Revise and update this analysis annually in line with TCFD recommendations. Assess whether and how existing products and services support and de
risks and opportunities on the organization’s businesses, strategies and financial planning. The processes used by the organization to identify, assess and manage climate-related risks. The metrics and
experience for non- partner audit staff is between 1.86 to 5.85 years (The mean is at 3.85 years) The above AQIs is used to assess how well- experienced the audit team members are. If the AQIs indicates the
service provider/intermediary about an investment product; for advice or recommendations; and how they are remunerated for the transaction. • Confident to assess the level of trust that can be invested in a
business strategy over different climate scenarios 1. Process to identify climate- related risks 2. Process to management climate-related risks 3. Process to identify, assess and manage climate- related
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