system of quality management (SOQM)? If yes, Does the firm leadership provide the designated partner with the required authority and resources and take responsibility for the adequacy of firm’s response

to key members of client management and those charged with governance? 8 Do engagement partners have the appropriate capabilities, competence, authority and time to perform the role? 9 Are the

the firm have a partner or manager level individual who is responsible for its monitoring process? If yes, does the responsible person have sufficient and appropriate experience, authority, and time

process? Please provide an organization chart of the risk assessment process including the names of key responsible persons and their key roles. 5 How does the audit firm consider circumstances that require

fits into 15% best available in Thailand (in its weight class) in terms of GHG emissions per tkm. Amber category is available until 2030, after it only green category is available for this article. The

is relevant and reliable information to enable proper functioning of SOQM? 2 How does the firm manage the information system (including the use of paper-based and electronic forms) to ensure that it

(organization of information technology security) โครงสร้างการบริหารงานเพื่อการรักษาความมั่นคงปลอดภัยด้าน IT D2.1 #1 x x x 1.1 1.1 มีการกำหนดโครงสร้างภายในองค์กร (organizational structure) ในการปฏิบัติงานด้าน IT

standardized audit manual, audit policies and procedures on all audit and assurance assignments? And does the firm use specific audit manual for special industries of clients? If yes, Is the audit manual: (a

responsibility of all independence issues? If yes, Does he/she have the seniority, experience, authority and resources and take responsibility for the adequacy of firm’s procedures? 2 For firms without designated

(M5) หมวดที่ 2 การรักษาความมั่นคงปลอดภัยด้าน IT (Information Technology Security) M1 M2 M3 M4 M5 ส่วนที่ 1 โครงสร้างการบริหารงานเพื่อการรักษาความมั่นคงปลอดภัยด้าน IT (organization of information