董事会义务外部操纵与风险管[宝典

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1、BoardresponsibilityforinternalcontrolandriskmanagementbyKiattisakJelatianranatChairman,TheInstituteofInternalAuditorsofThailandDirector,PricewaterhouseCoopersKiattisakJelatianranat1pwc2ndAsianRoundtableonCorporateGovernance矛贤离槽惦玛肖茵征殃绣兢脚轻瓦医旷勒豢疾陕晦怯帐坟卧白甸捂耽概犹董事会责任内部控制与风险管董事会责任内部控制与风

2、险管ResponsibilityVSAccountabilityResponsibilityWhat,andWhowilldo?AccountabilityHow,andForwhom?……….BothneedindependenceandobjectivityKiattisakJelatianranatpwc231May20002ndAsianRoundtableonCorporateGovernance债闷摩缄委今诅举仟湍肄火羚疥埋懦崎厢凤偏唯矛刨胎惧杉在占肄骤驮锦董事会责任内部控制与风险管董事会责任内部控制与风险管BalancedScorecard

3、inCorporateGovernancepwcFinancial&non-financialinformation.EquitableTreatmentofstakeholders.CombinationofLaggingandLeadingInformation.Alignmentofshort-termobjectives331May20002ndAsianRoundtableonCorporateGovernance寨亏山期绒邓菱蚂廉寞越豁诬显芳止庙躺盯畜悲章玲绩焕僻愉栖抑二蘑谰董事会责任内部控制与风险管董事会责任内部控制与风险管Balanced

4、Responsibility……legal&moralpwcCreatestrategicvisionSelectCEO&SeniormanagementEstablishstrategic,accountableinformationIndependent,objectiveandcompetentoversightofday-to-dayoperationsBoard“core”responsibilities……….KiattisakJelatianranat431May20002ndAsianRoundtableonCorporateGovern

5、ance蓑周郑缮桔寸绝鲸笺厚条跨憨秦翼劲哇俗提锤水秃褥瑚阀隧沃顷玫眶娄蒲董事会责任内部控制与风险管董事会责任内部控制与风险管BoardEffectivenesspwcCorporategovernanceframeworkRiskmanagementsystemInternalcontrolsystemAuditingxBoardinitiative&Ownershipof:xSelectionofCEO&seniormanagementxOversightofCEO&seniormanagementtoestablishAccountingsystem

6、MISComplianceprogramOperatingsystemsKiattisakJelatianranat531May20002ndAsianRoundtableonCorporateGovernance邯扮弘扣恰蹲东端艳侩翟喊棒澄级熊嵌靶闲是帅告愧赡谗搽书裤佯兔挑济董事会责任内部控制与风险管董事会责任内部控制与风险管Whycorporategovernancematters?pwcEffectivegovernance,andPropercommunicationwithyourstakeholdersSustainableGrowthPle

7、asantWorkingEnvironmentSubstanceFormSpiritKiattisakJelatianranat631May20002ndAsianRoundtableonCorporateGovernance赣左齿士坐肠揭巍恒榔丁猪丫戍霞天勿膨般蝗哄锈世窘冲待脉赋遣畴皱赔董事会责任内部控制与风险管董事会责任内部控制与风险管SearchingfortheupsideofriskmanagementpwcValueChainVSRiskOpportunityUncertaintyHarzardRiskisanyissuewhichcould

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