). Corruption may be considered one type of crime   and can be distinguished from ‘fraud’, ‘embezzlement’ and ‘extortion’. The essence of corruption is that two individuals or groups act in cooperation for their

). Corruption may be considered one type of crime   and can be distinguished from ‘fraud’, ‘embezzlement’ and ‘extortion’. The essence of corruption is that two individuals or groups act in cooperation for their

). Corruption may be considered one type of crime   and can be distinguished from ‘fraud’, ‘embezzlement’ and ‘extortion’. The essence of corruption is that two individuals or groups act in cooperation for their

). Corruption may be considered one type of crime   and can be distinguished from ‘fraud’, ‘embezzlement’ and ‘extortion’. The essence of corruption is that two individuals or groups act in cooperation for their

internal auditor) has relevant knowledge, experience, and skills.   Moreover, the board should promote continuous education and development of directors through training and performance evaluation, to ensure

internal auditor) has relevant knowledge, experience, and skills.   Moreover, the board should promote continuous education and development of directors through training and performance evaluation, to ensure

, and the company’s operations.  3.8.2 The board should ensure that directors regularly receive sufficient and continuous training and knowledge development. 3.8.3 The board should have knowledge and

Firm Qualifications   ​having audit quality mangement system which is sufficient and reliable for supervising its auditor'work in compliance with the professional standards on a continuous basis. Such

sufficient and reliable for supervising its auditor's work in compliance with the professional standards on a continuous basis. Such audit quality management system shall comply with the international standard