107. Where the third-party arrangement carries a high level of complexity, the financial entity …

Where the third-party arrangement carries a high level of complexity, the financial entity should verify that whoever is performing the audit – whether it is its internal auditors, the pool of auditors, or external auditors acting on its behalf – has appropriate and relevant skills and knowledge to perform relevant audits and/or assessments effectively. The same applies to any staff of the financial entity reviewing third-party certifications or audits carried out by TPSP.

1. Επισκόπηση

1.1 Παραπομπές

1.2 Εντοπισμένες απαιτήσεις

1.3 Σχετικά πρότυπα

2. Εντοπισμένες απαιτήσεις

3. Σχετικά πρότυπα

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