and Procedures to Usage of Computers and Communication System of the SEC Office consists of guidelines for IT security protection, storage and retrieval, prohibition of access to staffs' accounts and
found in various jurisdictions raised serious concerns among capital market regulators on the quality of financial statements and more stringent quality control on audit work has been imposed to regain
executive be recorded? A: Meeting minutes can be a reference to directors' opinions. Therefore, directors should ensure that significant issues raised in the meeting are completely recorded, particularly in