+5. Title 5. Assessing internal governance and institution-wide controls
---+5.1. General considerations
------+73. When assessing the internal governance and institution-wide controls, competent authorities …
------+74. Competent authorities should assess the adequacy of the institution’s internal governance …
------+75. Competent authorities should take into account ESG risks, giving priority to environmental …
------+76. The assessment of internal governance should inform the specific assessment of risk management …
------+77. As part of the overall assessment of internal governance and institution-wide controls …
------+78. When conducting the assessment of internal governance and institution-wide controls at …
---+5.2. Organisational structure, management body and its committees
------+79. In assessing the institution’s organisational structure, management body and committees …
------+80. In the context of assessing the institution’s management body, competent authorities should …
------+81. When reviewing the composition and functioning of the institution’s management body and its …
---+5.3. Risk culture and business conduct
------+82. In assessing the institution’s risk culture and business conduct, competent authorities should …
------+83. Competent authorities should assess whether the institution has an appropriate framework in …
---+5.4. Remuneration policies and practices
------+84. In assessing the institution’s remuneration policies and practices, competent authorities …
---+5.5. Internal control functions
------+85. In assessing the institution’s internal control functions, competent authorities should assess …
------+86. Competent authorities should assess whether the risk management function covers the whole …
------+87. Competent authorities should assess whether the compliance function effectively assesses and …
------+88. Competent authorities should assess whether the internal audit function independently reviews …
---+5.6. Risk management framework
------+89. In assessing the institution’s risk management framework, competent authorities should assess …
------+90. Competent authorities should assess whether the institution has in place a well-documented new …
------+91. In assessing the institution’s ICAAP and ILAAP frameworks, competent authorities should assess …
------+92. These assessments should contribute to the determination of P2R and to the assessment of …
------+93. In assessing the institution’s stress testing, competent authorities should assess …
------+94. Competent authorities should perform a qualitative assessment of the institution’s stress …
------+95. Competent authorities should assess the extent to which stress testing is embedded in the …
------+96. When assessing the stress testing programme, the results of stress tests and proposed …
------+97. Competent authorities should assess the results of stress tests and whether the institution is …
------+98. In the assessment of stress test results, competent authorities should also consider all known …
---+5.7. ICT systems, risk data aggregation and risk reporting
------+99. Competent authorities should assess whether the institution’s ICT systems are reliable …
------+100. Competent authorities should verify whether the institution develops and maintains appropriate …
------+101. Competent authorities should determine whether the management body of the institution approves …
---+5.8. ML/TF risks and prudential concerns
------+102. When analysing the internal governance framework and institution-wide controls, competent …
------+103. Competent authorities should assess whether the institution’s overall internal governance and …
------+104. Competent authorities should assess from a prudential perspective whether the roles and …
---+5.9. Recovery planning governance
------+105. To assess internal governance and institution-wide controls, competent authorities should …
------+106. Similarly, findings identified from the assessment of the SREP elements, including internal …
---+5.10. Summary of findings, scoring and supervisory measures
------+107. Following the above assessment, competent authorities should form a view on the adequacy of …
------+108. The table below presents a non-exhaustive list of supervisory measures that competent …
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5. Title 5. Assessing internal governance and institution-wide controls
5. Title 5. Assessing internal governance and institution-wide controls
1. Resumen
1.1 Referencias
1.2 Requisitos identificados
1.3 Estándares relacionados
2. Requisitos identificados
Requisitos
| Fuente |
Requisito |
3. Estándares relacionados
Estándares
| Fuente |
Requisito |
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