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HI6026 Audit, Assurance And Compliance

tag 0 Download 8 Pages / 1,881 Words tag 11-11-2020
  • Course Code: HI6026
  • University: Holmes Institute
    icon is not sponsored or endorsed by this college or university

  • Country: Australia


The Principles and Recommendations are structured around, and seek to promote, 8 central principles:
1. Lay solid foundations for management and oversight: ASX Limited should establish and disclose the respective roles and responsibilities of its boardand management and how their performance is monitored and evaluated.
2. Structure the board to add value: ASX Limited should have a board of an appropriate size, composition, skills and commitment to enable it to discharge its duties effectively.
3. Act ethically and responsibly: ASX Limited should act ethically and responsibly.
4. Safeguard integrity in corporate reporting:ASX Limited should have formal and rigorous processes that independently verify and safeguard the integrity of its corporate reporting.
5. Make timely and balanced disclosure: ASX Limited should make timely and balanced disclosure of all matters concerning it that a reasonable person would expect to have a material effect on the price or value of its securities.
6. Respect the rights of security holders: ASX Limited respect the rights of its security holders by providing them with appropriate information and facilities to allow them to exercise those rights effectively.
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