, external reviewers should especially consider the relevance of the International Code of Ethics for Professional Accountants paying particular attention to section 4B – Independence for Assurance Engagements
information, the accounting department is of a particular import, even though it is sometimes perceived as only a support function, and is often overlooked and understaffed. The SEC, therefore, has particularly
responsive to the different needs of market participants without unfairly advancing the interests of any particular group to the disadvantage of others; Promptly deal with identified issues and misconduct
reliability of financial reporting by selecting suitable accounting policies and implementing effective internal control systems. In other words, they are the first line of defense in financial reporting. Next
transactions (particular risks might arise when multiple users access a common database); • The possibility of IT personnel gaining access privileges beyond those necessary to perform their assigned duties
professional advice after a thorough examination of the particular situation. British Library Cataloguing in Publication Data ISBN 978-1-907387-13-5 © International Corporate Governance Network 2 ICGN Guidance
particular category of securities business, except for a security company operating securities business in the category of securities dealing or securities underwriting or operating securities business in any
authorities. In particular, new emphasis is placed on the quality of supervision and enforcement. The chapter also includes a new principle on the role of stock markets in supporting good corporate governance
stakeholders, and thus bolstering further confidence of both local and foreign investors in our capital market. Due to the substantial effects of audit quality on the reliability of the available financial
...................................................................................................................... 6 3.2 Issues of particular relevance to transport ............................................................................... 6 Only ambitious mitigation will decouple transport emissions from