access privileges beyond those necessary to perform their assigned duties, which may create improper segregation of duties. User Access Privileges Direct Data Access System Settings Inappropriate changes
behalf of the client, or [ii] providing inappropriate services to many clients which have rendered improper benefits to them as a result of conflict of interest among them; (6) entering into a transaction
behalf of the client, or [ii] providing inappropriate services to many clients which have rendered improper benefits to them as a result of conflict of interest among them; (6) entering into a transaction
Monitor inappropriate or unfair actions ë Monitor and update a database of qualified executives ë Handle complaints against malpractice and breach of specified rules and regulations ë Approve rules and
corresponding selling prices; Insufficient and/or inappropriate physical observation of the inventory counts, which included lack of audit planning for this procedure, improper audit scope and audit 27 In de pe
Misstatements that are material, but not pervasive, resulting from: ฆ 2.1.1 selection of an inappropriate accounting policy (paragraph ........); ฆ 2.1.2 incorrect use of accounting policy (paragraph........); ฆ
Providing Services of Derivatives Agent ______________________ Clause 13 For the purpose of preventing and ceasing unfair acts or improper investments or transactions, an intermediary shall include the
the deficiencies found at both levels are a result of a few factors, such as shortage of human resource within the profession, improper job assignment, an audit planning that failed to respond to
materially inappropriate demeanor affecting clients, investors, the company, shareholders as a whole, money market or capital market on a whole as specified as prohibited characteristic in Group 3 under Clause
improper investments or transactions, an intermediary shall include the following conditions in the agreement with a client for providing services as derivatives agent: (1) the client agrees to notify and