for detecting potential data risk, which can thus be managed more efficiently in a timely fashion. - Preparation, improvement and enhancement of advanced threat prevention to ensure that digital and

individual auditors’ engagement. The overall results of the inspection conducted on 13 audit firms in 2016 during the third cycle, which is between 2016 to 2018, indicated continuous improvement from the

Community (AEC), and the advancing digital age amid the rapid pace of technological advancement, thus leading to changing customer behavior, regulatory changes and life platform-driven competition. Given the

, convenient and complete processes to accommodate customer business operations. - K-Contact Center: Focus has been on service quality enhancement through procedural improvement in three major areas, i.e., 1

from the first inspection cycle (2010-2012) to 2019, the first year of the 4th inspection cycle (2019-2021), showed promising overall improvement despite the SEC’s more intensive inspection in several

have been achieved. The capital market has developed and gone through a major turnaround in support of the country’s economic revival and sustained growth. Such advancement was reflected in the increase

. Nonetheless, the business sector remained challenged by new modes of competition, the broader marketplace amid the advancing digital age, regulatory changes, the rapid pace of technological advancement and fast

% in previous year to 26.43% due to change in product sales mix of general merchandise and the enhancement of directly sourced private-label goods’ profit margin, as well as the continuous efficiency

firms demonstrated an improvement vis-à-vis the results from the previous inspection cycle. Such improvement was undoubtedly enabled by the formulation of audit firms’ root cause analysis process and

work plans to enhance the quality of financial reporting and audit work. Regarding the enhancement of regulatory frameworks imposed on auditors and audit firms, the Thailand Development Research