Ethics 1 Descriptive Ethics 2 Normative Ethics Deontological

การศกษา ดานจรย ศาสตร (Ethics) ในฐานะสาขาหนงของวชาปรชญา 1. Descriptive Ethics 2. Normative Ethics Ø Deontological Ethics Ø Teleological Ethics 3. Metaethics. 1/12/2563 Ethics in Auditing ไพรช ศรวไลฤทธ pairat@tisco. th 7

แนะนำองคกรวชาชพ l l l l l The Institute of Internal Auditors (IIA) Established in 1941 Headquarters in Altamonte Springs, Fla. , USA. Global professional association for Internal Auditors More than 168, 000 members / 025 affiliates * International Standards for the Professional Practice of Internal Auditing - The Standard Offer professional development opportunities CIA CCSA CFSA CGAP Certification program Contact http: //www. theiia. org (* Information as of Oct 2008) 1/12/2563 Ethics in Auditing ไพรช ศรวไลฤทธ pairat@tisco. th 14

แนะนำองคกรวชาชพ l Information Systems Audit and Control Assoc. (ISACA) Start 1969 Global organization for information governance, control, security and audit professionals Over 65, 000 members 175 Chapters in 70 countries worldwide Administrate CISA CISM and CGEIT certifications Established IT Governance Institute (ITGI) in 1998 l More information about ISACA and ITGI l l l http: //www. isaca. org http: //www. itgi. org/ 1/12/2563 Ethics in Auditing ไพรช ศรวไลฤทธ pairat@tisco. th 15

แนะนำองคกรวชาชพ l l l The Association of Certified Fraud Examiners Start 1988 Provide anti-fraud training and education Over 45, 000 members in 125 countries Administrate the Certified Fraud Examiner (CFE) designation- a certification program for fraud practitioners recognized by U. S. Department of Defense and FBI More than 20, 000 CFE’s worldwide (3 Thais) $55 Membership Fee l More information about ACFE http: //www. acfe. com l 1/12/2563 Ethics in Auditing ไพรช ศรวไลฤทธ pairat@tisco. th 16

Q&A PAIRAT SRIVILAIRIT FSVP Head of Internal Audit TISCO Financial Group Public Company Limited Mobile : +668 1903 1457 Office : +66 2633 7821 Email : pairat@tisco. th 1/12/2563 Ethics in Auditing ไพรช ศรวไลฤทธ pairat@tisco. th 17