.......................................................... 51 G20/OECD PRINCIPLES OF CORPORATE GOVERNANCE © OECD 2015 9 About the Principles The Principles are intended to help policy makers evaluate and improve the legal, regulatory, and institutional
Phusitphoykai 04 Activities for Enhancing Audit Quality In our continued efforts to improve the quality of financial reporting of the listed companies in the Stock Exchange of Thailand (SET), the SEC, in
potential impacts of climate-related risks and opportunities on the organization’s businesses, strategies and financial planning. The processes used by the organization to identify, assess and manage climate
............................................................ B. Engagement Level ............................................... Root cause analysis and examples of action plans to improve the quality control system .................. Our Focus for the Third
relevant technology element Identify and assess risks arising from IT Understand, identify, and test relevant ITGC Conclude on risks arising from IT and determine audit response Evaluate deficiencies in ITGC
will simultaneously improve the other elements’ effectiveness. Determined to solidify financial reporting and audit quality, the SEC aims to strengthen all elements of TSQC1 and has, therefore, raised
-mail : oca@sec.or.th Root cause analysis Activities for enhancing audit quality Suggestions on how to improve audit quality Executive summary Contents Quality Assurance Review Panel (“QARP”) Significant
DJSI. If yes, assess whether the disclosure can be applied to TCFD 3.3 3.4 Evaluate internal risk management processes and consider whether they can be adapted to incorporate climate-related risks
for review. We also roll out various projects to support the quality development from within the firms, e.g., workshops on in-depth analysis of the root causes of deficiencies and how to improve the
information, technical knowledge, and experience in audit oversight as well as to improve cooperation between and ensure consistency among audit regulators. This supports the ASEAN capital market linkage plan