Audit Committee
Role and duty
financial report
(1) Review to ensure that the company’s financial reports are accurate according to generally accepted accounting standards and are adequately disclosed.
Internal control and financial risk control
(2) review to ensure that the company has an effective internal control system.
(3) Review risks related to the internal control system. and financial risks that may affect the organization.
Compliance with the law
(4) Review the company’s compliance with the laws on securities and the stock exchange. Regulations of the Stock Exchange of Thailand and laws related to the company’s business
(5) Consider and review policies and measures against bribery and corruption. To ensure that the company has complied with its legal obligations.
(6) Consider reviewing the Code of Ethics. and the effectiveness of the compliance monitoring system. and enforcement of the Code of Ethics
(7) Review to ensure that the company has a system for receiving notification of wrongdoing and corruption. as well as taking action for employees and various stakeholders. Able to provide information on matters concerning which one is concerned about the inappropriateness of financial reports or other matters. This is to ensure that all complaints will be independently investigated and followed up appropriately.
(8) Consider and review connected transactions or transactions that may have conflicts of interest. To be in accordance with the law, Announcement from the Capital Market Supervisory Board, and the regulations of the Stock Exchange of Thailand in order to ensure that the said transaction is reasonable and of maximum benefit to the company.
(9) Carry out an investigation into the suspicious circumstances of directors. The manager or person responsible for the company’s operations committed an offense as specified in Section 89/25 of the Securities and Exchange Act B.E. 2535 (including amendments), which the auditor discovered and reported. and have the Audit Committee report the preliminary results of the audit to the Board of Directors. The Office of the Securities and Exchange Commission and the auditor will be informed within 30 days from the date of notification from the auditor. There are suspicious circumstances that must be reported, and the methods for obtaining facts regarding such circumstances shall be in accordance with the announcement of the Supervisory Board. capital market
(10) In performing the duties of the Audit Committee If you find or suspect that there are any of the following items or actions: This may have a significant impact on the company’s financial position and operating results. The Audit Committee shall report to the Board of Directors for improvement within the time the Audit Committee deems appropriate.
Transactions that cause conflicts of interest
Fraud, irregularities, or significant defects in the internal control system.
Violation of the law on securities and exchange Regulations of the Stock Exchange of Thailand or laws related to the company’s business
If the Board of Directors or executives do not take action to make improvements within the time specified in paragraph one, any member of the Audit Committee may report that there is a transaction or action. to the Securities and Exchange Commission or the Stock Exchange of Thailand.
Auditor
(11) Consider and make recommendations for reappointment. and the dismissal of the company’s auditors as well as the determination of audit fees.
(12) Review the independence of the auditor. Including the policy of hiring auditors to provide services other than auditing.
(13) Review the auditor’s audit plan for auditing the company’s financial reports.
(14) Meet specifically with the auditor at least once a year to discuss various matters. at the audit committee or the auditor is of the opinion that it should be considered personally
internal audit
(15) Consider the independence of the internal audit department. as well as giving approval when considering appointments and transfers. Termination and performance review Merits of the head of the internal audit department together with the Chief Executive Officer
(16) Review and give opinions on the internal audit plan. Performance of the internal audit department and coordination with the auditor.
(17) Review the audit report prepared by the internal audit department. Including management’s corrective action guidelines and follow-up reports on said inspections.
(18) Meet specifically with the head of the internal audit department at least once a year to discuss various matters. at the audit committee or the head of the internal audit department deems that it should be considered personally.
other
(21) Perform any other duties as assigned by the Board of Directors.
