แนวทางแกไขปรับปรุงตอไป (ข) พิจารณาความเพียงพอของระบบการควบคุมภายใน (Internal Control) การตรวจสอบภายใน (Internal Audit) และการบริหารความเสี่ยง โดย 1. คณะกรรมการตรวจสอบควรทบทวนแผนการตรวจสอบภายในประจําป

to the rest of the firm. By reinforcing the importance of audit quality and its underlying factors such as the firm’s quality control procedures, the firm leaders would influence their staff to

and the Department of Business Development. Example 5 : An audit firm only used a check list without offering any explanations to help understand internal control system and/or other assessments such as

, hereby certify and consent to the followings: 1. I certify that the audit firm has audit quality control system which is sufficient and reliable for supervising its auditors’ work to comply with the

Internal Control Sufficiency Evaluation Form Concepts and Objectives Good internal control is essential for a listed company or a public company as it can help preventing, managing, mitigating risks

. (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

also with its spirit. Engendering such a culture requires a whole- of-government effort to encourage firms to understand the business case for sound corporate governance. One participant pointed out that

) organisational structure of the company; (2) availability of competent personnel; (3) fund management operation system; (4) internal control system. Clause 2. The organisational structure of the company shall be

least, the following particulars: (1) organisational structure of the company; (2) availability of competent personnel; (3) fund management operation system; (4) internal control system. Clause 2. The

with Chapter 1; (2) establishment of policies, measures, and management arrangement concerning information security in accordance with Chapter 2; (3) management of IT assets and the access control to