154. Where necessary, the heads of internal control functions should be able to have access and …

Where necessary, the heads of internal control functions should be able to have access and report directly to the management body in its supervisory function to raise concerns and warn the supervisory function, where appropriate, when specific developments affect or may affect the investment firms. This should not prevent the heads of internal control functions from reporting within the regular reporting lines as well.

1. Overview

1.1 References

1.2 Identified Requirements

1.3 Related Standards

2. Identified Requirements

3. Related Standards

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