103. For services supporting critical or important functions provided by TPSPs financial entities …

For services supporting critical or important functions provided by TPSPs financial entities should assess:

• a. whether third-party certifications and third-party or internal audit reports as referred to in paragraph 102(b) are adequate and sufficient to comply with their regulatory obligations. Financial entities should not rely solely on these certifications and reports over time.
• b. when relying on pooled audits as referred to in paragraph 102(a), whether they have sufficient information and are sufficiently involved in scoping, planning, performing and reporting the audit and its findings.

1. Преглед

1.1 Препратки

1.2 Идентифицирани изисквания

1.3 Свързани стандарти

2. Идентифицирани изисквания

3. Свързани стандарти

• EBA -

  EN: Guidelines and other publications of the European Banking Authority (EBA), https://www.eba.europa.eu/. © European Banking Authority. Reproduction is authorised provided the source is acknowledged (EBA legal notice). Divided into sections and converted into the GRCA format, the wording unchanged. Only the versions published by the EBA are authoritative.

  DE: Leitlinien und weitere Veröffentlichungen der Europäischen Bankenaufsichtsbehörde (EBA), https://www.eba.europa.eu/. © European Banking Authority. Wiedergabe mit Quellenangabe gestattet (Rechtlicher Hinweis der EBA). In Abschnitte aufgeteilt und in das GRCA-Format umgewandelt, der Wortlaut unverändert. Maßgeblich sind allein die von der EBA veröffentlichten Fassungen.