+59. As third line of defence, the internal audit function (IAF) should provide an independent …
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59. As third line of defence, the internal audit function (IAF) should provide an independent …
As third line of defence, the internal audit function (IAF) should provide an independent re-view and objective assurance of the quality and effectiveness of the overall internal control framework and systems in relation to ESG risks, including the first and second lines of defence and the ESG risk governance framework.
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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