market confidence and business integrity, which in turn is essential for companies that need access to equity capital for long term investment. Access to equity capital is particularly important for future
ควบคุมภายในที่เหมาะสม (Strengthen Effective Risk Management and Internal Control) หลักปฏบิตั ิ7 รักษาความน่าเชื่อถือทางการเงินและการเปิดเผยข้อมูล (Ensure Disclosure and Financial Integrity) หลักปฏบิตั ิ8
(IMA) Control Environment 1. The organization demonstrates a commitment to integrity and ethical values. Questions Yes No 1.1 The board of directors and the management set up principles and guidelines
and trustworthy, the Securities and Exchange Commission hereby issues the principles for undertaking business as follows: (1) honesty, fairness and integrity An intermediary shall conduct its business
Securities and Exchange Commission hereby issues the principles for undertaking business as follows: (1) honesty, fairness and integrity An intermediary shall conduct its business with honesty, fairness and
. (2012) find that IT control deficiencies affect management forecasts. The management forecasts will be less accurate with the existence of material IT control deficiencies. 3 Why DO WE NEED To Audit IT
: Operational Control and Security of the Information Technology of Securities Company For the purpose of rendering the securities companies to efficiently comply with the Notification of the Office of Securities
. (5) implement procedures to control the installation of software on the operating systems and establish measures to restrict the installation of software by users to ensure the integrity of the
. (5) implement procedures to control the installation of software on the operating systems and establish measures to restrict the installation of software by users to ensure the integrity of the
passwords to users securely such as in sealed envelopes. 6. Cryptographic Control Objective: To ensure appropriate and effective use of cryptography to prevent the confidentiality and/or integrity of