+Sub-Section 5 Internal governance and oversight
---+Article 189 Corporate Governance
------+Article 189 1.
------+Article 189 2.
------+Article 189 3.
---+Article 190 Credit risk control
------+Article 190 1.
------+Article 190 2.
------+Article 190 3.
------+Article 190 4.
---+Article 191 Internal Audit

Sub-Section 5 Internal governance and oversight

1. Overview

Summary	Regulation
Article 189 Corporate Governance
Article 190 Credit risk control
Article 191 Internal Audit	Article 191 Internal Audit Internal audit or another comparable independent auditing unit shall review at least annually the institution's rating systems and its operations, including the operations of the credit function and the estimation of PDs, LGDs, ELs and conversion factors. Areas of review shall include adherence to all applicable requirements.

Requirements
Source	Requirement

Standards
Source	Requirement