of the business, the company’s operations, relevant law and standards, and other applicable obligations. The board should support all directors in updating and refreshing their skills and knowledge
directors in updating and refreshing their skills and knowledge necessary to carry out their roles on the board and board committees. Guidelines 3.8.1 The board should ensure that newly appointed
internal auditor) has relevant knowledge, experience, and skills. Moreover, the board should promote continuous education and development of directors through training and performance evaluation, to ensure
Firm Qualifications having audit quality mangement system which is sufficient and reliable for supervising its auditor'work in compliance with the professional standards on a continuous basis. Such
sufficient and reliable for supervising its auditor's work in compliance with the professional standards on a continuous basis. Such audit quality management system shall comply with the international standard