32. With specific regard to b), competent authorities should assess whether the independent control …

With specific regard to b), competent authorities should assess whether the independent control and internal audit functions, as detailed in paragraphs 104 (a), 104 (d), 105 (a) and 105 (c) of the EBA SREP Guidelines, are appropriate to ensure a sufficient level of independence between the ICT and the control and audit functions, given the size and ICT risk profile of the institution.

1. Overview

1.1 References

1.2 Identified Requirements

1.3 Related Standards

2. Identified Requirements

3. Related Standards

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