). 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
auditor'work in compliance with the professional standards on a continuous basis. Such audit quality control system shall comply with the international standard on quality control established by the
with the professional standards on a continuous basis. Such audit quality control system shall comply with the international standard on quality control established by the International Federation of