related risks and opportunities the organization has identified over the short, medium, and long term. C2.1a, C2.3, C2.3a, C2.4, C2.4a a) Describe the organization’s processes for identifying and assessing

provides this practice guidelines for being a guideline in practice through which covers a critical matter of business continuity management that should be applied by each intermediary and for determining a

as those of the auditors. Being well aware of this fact, the SEC has regularly communicated and emphasized this matter to the stakeholders through various kinds of activities. For example, the SEC

and assessing the progress of a construction project so audit deficiencies found in this area were not surprising. To address this problem, the SEC invited a construction planning specialist to share

rating action the matter, application of the credit rating methodology, decision-making activities (e.g., the operation of a rating committee), interaction with the rated entity, obligor, originator

in the audit performance. These firms are also revising the monitoring procedures to be more comprehensive, both at the firm level and the engagement level. This matter requires much time and efforts

risks to improve data availability? Risk Management a) Risk identification and assessment processes: Describe process of identifying and assessing climate-related risks, also for each product and

the time- on period has to be considered. • The records of key audit partner’s time-on period is not complete or • Inappropriate detail in manual and database on this matter may expose the audit firm

performance. However, as the manners to evaluate performance may vary, the firm should implement the manner which is suitable for the environment and culture of each firm, Convincingly, the performance

the Principles and the more specific Guidelines are often used by ICGN members as a benchmark in assessing investee company governance practices, in voting guidelines and are referenced by academia and