217. The IAF should not be involved in designing, selecting, establishing and implementing specific …

The IAF should not be involved in designing, selecting, establishing and implementing specific internal control policies, mechanisms and procedures, and risk limits. However, this should not prevent the management body in its management function from requesting input from internal audit on matters related to risk, internal controls and compliance with applicable rules.

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/