investment universe. These policies should be communicated to clients and beneficiaries in plain and understandable language. 2.2 Active monitoring Institutional investors should monitor closely the companies
beneficiaries diverge from each other. Financial Reporting Council 7 Principle 3 Institutional investors should monitor their investee companies. Guidance Effective monitoring is an essential component of
interest 25 14.0 Remuneration 25 15.0 Monitoring 26 16.0 Engagement 27 17.0 Voting 28 Contents 8 Section A: Board 1.0 Responsibilities 1.1 Duties The board should act on an informed basis and in the best
suitable for attendees. Example 3 : A monitoring team did not monitor quality of workpapers in substance, but only checked for completeness in each workpapers in form. Example 4 : An audit firm had no
will closely coordinate with the SET to monitor stock trading activities and solve the problem in advance. Another aspect of the supervisory task is to improve risk management procedures of securities
from time to time, to allow the SEC Office to monitor compliance with this Notification, within a time period specified by the SEC Office, provided that the requirement does not cause unreasonable burden
Prioritise Advancing the Best Interest of Clients 40 Principle 3 Make Informed Investment Decisions and Engage in Active Ongoing Monitoring of Investee Companies 42 Principle 4 Apply Enhanced Monitoring of and
Financial Statement Surveillance Workshop to be a platform for sharing of knowledge and experience from conducting reviews of audited financial statements. ACRA and other organizations, such as International
performance and monitoring, it is with limited impact as the audit clients of these firms only accounted for 10 percent of total market capitalization, as of the end of 2015. Deficiencies during this second
conflicts of interest and prioritise advancing the best interest of clients. Principle 3: Make informed investment decisions and engage in active ongoing monitoring of investee companies. Principle 4: Apply