142. The risk management framework should be subject to independent internal review, e.g. performed …

The risk management framework should be subject to independent internal review, e.g. performed by the internal audit function, and reassessed regularly against the investment firm ’s risk appetite, taking into account information from the risk management function and the risk committee, where established. Factors that should be considered include internal and external developments, including revenue changes; any increase in the complexity of the investment firm's business, risk profile or operating structure; geographic expansion; mergers and acquisitions; and the introduction of new products or business lines.

1. Overview

1.1 References

1.2 Identified Requirements

1.3 Related Standards

2. Identified Requirements

3. Related Standards

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