28. To assist effective communication and sharing of information, and when practicable, competent …

To assist effective communication and sharing of information, and when practicable, competent authorities should prepare a list of issues for discussion. Competent authorities should consult auditors on the appropriateness of this list before the communication takes place and encourage them to contribute to it.

Principle 2: Competent authorities should request auditors to share information on any issues which are relevant to the supervision of the credit institution.

1. Overview

1.1 References

1.2 Identified Requirements

1.3 Related Standards

2. Identified Requirements

3. Related Standards

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