(IMA) Control Environment 1. The organization demonstrates a commitment to integrity and ethical values. Questions Yes No 1.1 The board of directors and the management set up principles and guidelines
A-1 CODE OF CONDUCT FUNDAMENTALS FOR CREDIT RATING AGENCIES THE BOARD OF THE INTERNATIONAL ORGANIZATION OF SECURITIES COMMISSIONS REVISED MARCH 2015 A-2 CODE OF CONDUCT FUNDAMENTALS FOR CREDIT RATING
the British Library ISBN 978-1-907387-13-5 2 © International Corporate Governance Network (2014) ICGN Global Governance Principles About ICGN An investor-led organization of governance professionals
audit committee should consider the independence of auditors. In certain cases where auditors are well familiar with their audit clients, there may be an issue of duty negligence and failure to report
GPf: government Pension Fund ifAC: International Federation of Accountants ifRS: International Financial Reporting standards iOSCO: International organization of securities commissions iSA
consideration from all aspects before concluding the inspection results. The QARP composes of 6 non-practitioner members and 3 practitioner members. To retain the independence of the QARP and their opinions, the
practical issues and challenges faced in the course of their audits. In February, June and October 2014, the SEC participated in three meetings of the International Organization of Securities Commissions
หนดโดย International Organization of Securities Commissions (IOSCO)” ขอ้ 3 ใหย้กเลิกขอ้ 14 ขอ้ 15 ขอ้ 16 ขอ้ 17 และขอ้ 18 แห่งประกาศคณะกรรมการ ก ากบัหลกัทรัพยแ์ละตลาดหลกัทรัพย ์ท่ี กช. 1/2555 เร่ือง
independence of the QARP and their opinions, the SEC requires that the number of the attending non-practitioner members in each session be greater than the number of the attending practitioner members and not
as practitioner members. To maintain the independence of the QARP and their opinions, the SEC requires that the number of the attending non-practitioner members in each session be greater than the