Disposal • Convention on International Trade in Endangered Species of Wild Fauna and Flora • Convention on Biological Diversity It is highly important to note that in complying with all the rules of this
Notes Description 1 Is the firm's ITGC in line with the SEC's IT guidance? Does the firm engage IT specialist to review the firm's ITGC? If yes, please describe the frequency of the review and the
relevant party because it needs to communicate with them about the network requirements. 2 What information does the firm specify to communicate with those external parties in order to enhance stakeholder
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
perform an engagement prior to accepting an engagement? If no, describe how the firm determines that it can complete the engagement competently If yes, how this decision is reached and whether it is
actions in a timely manner? B4 Does the firm communicate the results of the inspections in a timely manner to engagement partners and other appropriate persons within the system of quality management
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
)? If so, what is firm’s involvement in such for audit clients and does it include any of the following: (a) advice affecting accounting treatments giving issue to true and fair view; (b) TR on contingent
) ความเสี่ยงจากการพึ่งพาบุคคลภายนอกรายใดรายหนึ่งเป็นหลัก (third party/vendor locked-in (5) ความเสี่ยงด้าน IT และภัยทางไซเบอร์ (6) ความเสี่ยงกรณีบุคคลภายนอกให้ผู้อื่นดำเนินการแทน (sub-contracting) N/A Yes
1. Basic info เอกสารแนบ คำอธิบายประกอบการจัดทำแบบรายงานผลการตรวจสอบด้านเทคโนโลยีสารสนเทศและ แผนการปรับปรุงแก้ไขข้อบกพร่อง ("แบบรายงานผล IT audit") Version: ไม่สามารถใช้เพื่อจัดส่งสำนักงาน ก.ล.ต. ได้