management of IT resources, including criteria to identify IT priorities, that takes into consideration the company’s business model. Principle 6 Strengthen Effective Risk Management and Internal Control
. Transactions on principal assets/with related persons Acquisition/disposal of principal assets Transaction size (X) in propotion to total asset value Execution of transactions small X < 10% at
size. Evaluate the sufficiency of the internal control system at least once a year. Qualifications of the Chief Financial Officer (CFO) and accountants Public Offering (PO) Secondary Public
2017 > CG Code > Principle 6 Strengthen Effective Risk Management and Internal Control CG Thailand Overview CG and sustainable business development SEC Roles Related organizations Related
strategies, plans and targets. b) Ensuring robust system for risk management and internal control c) Clearly defining management’s responsibilities d) Overseeing appropriate policies and plans for resource
will be capable of regular monitoring the quality of audit work performed by such auditor, which resembles the international supervisory framework. The audit quality control regulatory shall be performed
audit quality control system of the audit firm. As such, the auditing must be carried out under the good quality control system both at firm level and engagement level. In response to the aforesaid, the
Effective Risk Management and Internal Control Principle 7 Ensure Disclosure and Financial Integrity Principle 8 Ensure Engagement and Communication with Shareholders Part 2 Guidelines and
Effective Risk Management and Internal Control Principle 7 Ensure Disclosure and Financial Integrity Principle 8 Ensure Engagement and Communication with Shareholders Part 2 Guidelines and
found in various jurisdictions raised serious concerns among capital market regulators on the quality of financial statements and more stringent quality control on audit work has been imposed to regain