independence policies and procedures from all firm personnel? 9 Does the firm have Confidentiality Declaration from all its employees? 10 Are there procedures to ensure that any external consultant involved in
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
years. Evidence of such programmes might be the current development of renewable energy facilities that are due to come online in the near term, or the auction of PPAs for renewables. AND / OR • The
describe the communication process for the change and adjustment to each risk owners in SOQM. 6 When there are circumstances that lead to a change or adjustment in the risk assessment process, such as
describe. In case that the firm is a significant component or business unit, does the firm have policies and procedures in place to ensure that significant matters related to the group audit have been
that the firm considers as high risk? Please describe the relevant responses to these risks B1 Who is the ultimate shareholder(s) that have ultimate control of the audit firm, and;? B2 Who has the
and continuance of client policies and procedures? If yes, mode of communication. If no, how does the firm inform its personnel or what kind of process that the firm use to ensure that its staff
(f) changes to policies and procedures C2 Does the firm have channels for firm personnel to raise any concerns in a manner that enable them to come forward without fear of reprisals? If yes, please
targeted audience? 2 How does the firm manage internal communication channels and/or methods to ensure that the most appropriate approaches are taken in urgent circumstance? (e.g., using multiple channel and
การกำกับดูแลและบริหารจัดการ IT Risk ในระดับองค์กร 1 0 1 โครงสร้างการกำกับดูแล 1 0 1 D1 #8 x x x 2.1 1 2.1 #1 มีโครงสร้างการกำกับดูแลและบริหารจัดการ IT Risk ที่มีการถ่วงดุลอำนาจ (check and balance) และมี