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
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
standards. (2) An information security system to safeguard against unauthorised access to information, measures to maintain the integrity of relevant data and ensure availability of critical data. (3
, and the company’s operations. 3.8.2 The board should ensure that directors regularly receive sufficient and continuous training and knowledge development. 3.8.3 The board should have knowledge and
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