working hours or the fixed percentage of their audit fees because it did not implement a performance evaluation system for its audit partners. As a result, the audit engagements’ quality had no effects on
investors. It aims to facilitate the availability of information for the review and evaluation of expected or realized positive green and social impacts by investors. It also assists underwriters by promoting
governance in accordance with the following criteria in order to implement the information technology governance policy of the intermediary as specified under Clause 5: (1) policy on the governance of
governance in accordance with the following criteria in order to implement the information technology governance policy of the intermediary as specified under Clause 5: (1) policy on the governance of
Internal Control Sufficiency Evaluation Form Concepts and Objectives Good internal control is essential for a listed company or a public company as it can help preventing, managing, mitigating risks
where advancement is needed. It is recommended that investors refer to the accompanying ICAPs Guidance document for more detailed information on how to implement the encouraged actions set in the
Bond market. The common four core components of the GBP and SBP (i.e. Use of Proceeds, Process for Project Evaluation and Selection, Management of Proceeds and Reporting) and their key recommendations on
of Proceeds, Process for Project Evaluation and Selection, Management of Proceeds and Reporting), as well as recommendations for the use of external reviews. It mirrors the additional guidance and
rectification to ensure that their quality control system and their auditors’ practice will be efficient and effective. Looking ahead to 2017, the SEC will continue to implement the framework for creating and
components for alignment with the Social Bond Principles are: 1. Use of Proceeds 2. Process for Project Evaluation and Selection 3. Management of Proceeds 4. Reporting The key recommendations for heightened