turnover in busy season? 4 How does the firm address concerns regarding the competence and capabilities of engagement team members, including ensuring they have sufficient time to perform their
/ Rotation: Do they require that: · the length of time held by key audit partners and staff is monitored for; and are subject to rotation requirements 5 Contingent Fee Arrangements: Do they ensure that
new activities using existing physical assets, the economic operator must implement physical and non-physical solutions, over a period of time of up to five years, that reduce the most important
Questionnaire No. Particulars Firm's Reference /Guidance Notes Description 1 Does the audit firm design and implement the risk assesment process that includes the identification of quality objectives
in money laundering /criminal activities; • reasons for proposed appointment /re-appointment. 6 Does the firm evaluate the knowledge, expertise of engagement team and sufficient time required to
, please provide an approximate percentage of their time dedicated to SOQM tasks in relation to other responsibilities. B6.2 For the utimate responsible person of SOQM and the responsible persons for each
the firm have a partner or manager level individual who is responsible for its monitoring process? If yes, does the responsible person have sufficient and appropriate experience, authority, and time
Infrastructure Support ทำหน้าที่ test, implement, deploy, maintain, review และ administrator infrastructure (hardware/software) ด้านการรักษาความปลอดภัยของระบบเครือข่าย รวมถึงติดตามแก้ไขกิจกรรมผิดปกติบนเครือข่าย
the engagement team; (b) having the competence and capabilities, including sufficient time, and the appropriate authority to perform EQR; (c) complying with relevant ethical requirements, including in
(session time out) หรือการล็อคหน้าจอ (lock screen) อัตโนมัติ เมื่อไม่มีการใช้งานถึงระยะเวลาที่กำหนด เป็นต้น 1. สำนักงานเข้าสังเกตการณ์ (On-site) การตัดออกจากระบบ (session time out) หรือการล็อคหน้าจอ (lock