180. Competent authorities should also assess whether the IAF is entrusted with at least the …

Competent authorities should also assess whether the IAF is entrusted with at least the following:

• (a) the appropriateness of the internal control framework, including the adequacy of policy and procedures and the compliance with legal and regulatory requirements;
• (b) the development of an audit plan at least once a year on the basis of the annual internal audit control objectives and to be approved by the management body;
• (c) submitting recommendations based on the findings of their its activities.

1. Overview

1.1 References

1.2 Identified Requirements

1.3 Related Standards

2. Identified Requirements

3. Related Standards

• 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.