sales, IT system development and internal control improvement of subsidiaries. Other Transaction In 2019, there were Baht 8.6 Million and Baht 14.9 Million from revenues and expenses from new office
Administration Expenses Selling and administration expenses in Year 2018 increased by Baht 49.0 million or 7.4%, as result of human resource and IT system development and internal control of subsidiaries
/2017 due to increasing of feed cost. Selling and Administration Expenses Selling and administration expenses in Quarter 3/2018 increased of Baht 7.5 million or 4.5%, as result of IT system development
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
the development and performance of internal control. Questions Yes No 2.1 The roles and duties of the board of directors are set separately from those of the management. The authorities of the board of
JVs that are bearing costs associated with sales, marketing and project development. It was partially offset by THB 17mn profit contribution from Absolute Hotel Service (AHS). MANAGEMENT DISCUSSION
are developed or changed; (6) control people, processes, and technology associated with the development of information systems to ensure information security across the entire development lifecycle (7
are developed or changed; (6) control people, processes, and technology associated with the development of information systems to ensure information security across the entire development lifecycle (7
the importance and necessity of quality development, the overall quality control system of the firm and audit engagement will be effective. The inspection results of audit firms’ quality control system
the audit quality control system, and closely monitored the COVID-19 pandemic situation to adjust the oversight approach and communication with stakeholders to meet the changing situation. In so doing