Concept and purpose
of the system of internal control is a priority for a public listed company or a shareholder. The system that can help prevent or manage the risk of potential damage to the company and the stakeholders as well, so it is the duty of the Board to be taken to ensure that. The Company's internal control system. And sufficient to maintain the operation in accordance with the laws and regulations related objectives effectively. The assets from fraud, corruption, including the preparation of the accounts. Accurate, reliable
Securities and Exchange Commission (SEC) has been cooperating
very well from the Pioneer Grace Waterhouse Coopers, Canada (PwC Thailand) to evaluate
the. adequacy of the internal control system ("Assessment"), this is a tool to help companies use as a guide to assess the adequacy of the internal control system of self-
assessment is. Has been prepared based on the concept of the COSO (The Committee of Sponsoring Organizations of the Treadway Commission) who have developed a new framework in May 2556 and be adapted to more predictable. Also suitable for companies listed Thailand. The main question is divided into five parts, as well as the guidelines of COSO, but has expanded into each of the Sub total of 17 principles to understand and visualize each part more clearly.
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