financial institution, the securities company may comply with the policy of security of the information technology of such financial institution. [M] o Reviewing and modify updatable by having a risk

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

been a change in the necessary circumstances as provided in the first paragraph, the Minister upon the recommendation of the SEC may modify or change the conditions already specified.

material KPIs? What parameters should be taken into account to consider whether SPTs comply with a "material improvement"? A relevant KPI enables to assess and benchmark issuer’s environmental and social

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

ec ti on A ct iv it ie s Re po rt 1 J an ua ry 2 01 3 - 31 D ec em be r 20 13 comparison was not carried out. Audit procedures were not performed to assess the reasonableness and reliability of the

Entities to the extent possible under Domestic Law. 2. This MoU does not create any legally binding obligations, confer any rights on any Person, or modify or supersede any Domestic Law. 3. This MoU

Scheme is an easy-to-use screening tool that allows investors and intermediaries to assess claims for the climate integrity of bonds. It provides a set of transparent, verifiable compliance measures that

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