Microsoft PowerPoint - IT Audit_NL IT Audit Dr.Lovepon Savaraj Dr. Nongnuch Laomaneerattanaporn 1 AGENDA • Why do we need to audit IT systems? • Type of IT controls • IT General Controls

sufficient information for making decisions, as well as to enhance the quality of financial reporting, the SEC regulates auditors who audit and express opinions about financial statement in capital market in

the person who will become the mutual fund supervisor; (2) relationship between the mutual fund supervisor and the securities company; (3) arrangement of organizational structure and internal controls

system and internal controls regarding the construction cost reports were not followed which may affect the accuracy of the financial statements. In addition, TIES neither compared the purchase and sale

budgets and major expenditures, and ensuring that risk management and internal controls are established. In practice, directors take their responsibilities seriously. Directors participate in director

to comply with professional conducts and standards. Such regulates persons are as follows: - Financial Advisor and its supervisor - Auditor - Valuation Company and Principal Valuers - Credit Rating

relevant to the CRA, consistent with the applicable credit rating methodology that is in effect. Therefore, the CRA should establish, maintain, document, and enforce policies, procedures, and controls to

improvements on quality controls of audit firms with only few exceptions where the remedies of some deficiencies are unavoidably time-consuming due to the need to adjust the firms’ audit manuals and staff

gross profit margins resulted primarily from the company's efficient production cost controls and last year the company had sold a large number of products at low price to reduce stock, while the

expenses down 4% Y-O-Y or Baht 8.2 million mainly from the effectiveness of all SG&A expenses controls and the reduction of revenue -related variable costs despite an increase of Baht 2.5 million in pre