+149. When implementing the internal control framework, institutions should establish adequate …
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149. When implementing the internal control framework, institutions should establish adequate …
When implementing the internal control framework, institutions should establish adequate segregation of duties – e.g. entrusting conflicting activities within the processing of transactions or when providing services to different persons, or entrusting supervisory and reporting responsibilities for conflicting activities to different persons – and establish information barriers, e.g. through the physical separation of certain departments.
1. Overview
1.1 References
1.2 Identified Requirements
1.3 Related Standards
2. Identified Requirements
Requirements
| Source |
Requirement |
3. Related Standards
Standards
| Source |
Requirement |
- EBA - Published by the European Banking Authority at https://www.eba.europa.eu/
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