+66. The internal control framework of an issuer of ARTs should ensure: a. effective and efficient …
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66. The internal control framework of an issuer of ARTs should ensure: a. effective and efficient …
The internal control framework of an issuer of ARTs should ensure: - a. effective and efficient operations including with regard to issuance of ARTs;
- b. adequate identification, measurement and mitigation of risks including operational risk and risk related to ICT in accordance with Regulation (EU) 2022/2554;
- c. the reliability of financial and non-financial information reported both internally and externally;
- d. sound administrative and accounting procedures; and
- e. compliance with laws, regulations, supervisory requirements and the issuer of ARTs internal policies, processes, rules and decisions.
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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