90. The internal control framework should involve all three lines of defence in line with the EBA …

The internal control framework should involve all three lines of defence in line with the EBA Guidelines on internal governance.³⁰ The roles of the different functions involved should be assigned and documented clearly to avoid gaps or overlaps. Key outcomes of second- and third-line activities as well as defined mitigating actions and progress on those needs should be reported to the management body regularly.

³⁰ Guidelines on internal governance under Directive 2013/36/EU (EBA/GL/2017/11).

1. Overview

1.1 References

1.2 Identified Requirements

1.3 Related Standards

2. Identified Requirements

3. Related Standards

• EBA - Published by the European Banking Authority at https://www.eba.europa.eu/