Governance Attributes Board Committee Characteristics 1) Board Size 2) Board Independence 3) Board Duality 4) Board Meeting Audit Committee Characteristics 1) Audit Committee Size 2) Audit Committee Expertise
criteria* for independence between each other. This is part of an effort to enhance the qualification of the Digital Asset Custodian Wallet Providers to ease the requirements for these providers that have
market confidence and business integrity, which in turn is essential for companies that need access to equity capital for long term investment. Access to equity capital is particularly important for future
, appropriate and efficient. In addition, to observe the independence of the internal audit unit, as well as to approve the appointment, transfer and dismissal of the head of the internal audit unit or any other
quality financial report is an essential tool that provides useful information for users of financial statements, especially investors, so they can make well-informed financial decisions. This type of
requirements, as evidenced by a number of issues raised during the first cycle inspections having been resolved. For instance, audit firms have seriously adopted measures to improve and ensure their independence
....................................................................................22 Root Cause Analysis......................................................................................33 Framework and Focuses in 2019...............................................35 Essential
concerning Rules on Rendering a Waiver of Appointing Independence Director of Securities Company or the Notification of the Office of Securities and Exchange Commission concerning Rules on Rendering a Waiver
rendered a waiver of appointing an independent director under the Notification of the Office of the Securities and Exchange Commission concerning Rules on Rendering a Waiver of Appointing Independence
contribute to higher audit quality. As the element of leadership responsibilities is as essential to the overall audit quality as it had been during the first cycle, the weight given to this element has