Recommendation

Restructuring the audit committee

The member of Audit Committee
must be non-executive director
Restructuring the composition,
function and change the member of
audit committee is needed in order
to make it function well.

Conduct annual assessment on

external auditor
Assessment on external audit is the
responsible of audit committee in
order to determine the independent
and professional level of auditor
Besides, appoint others external
auditor every 5 year for the purpose
of maintain independent of external
auditor