103. For services supporting critical or important functions provided by TPSPs financial entities …

For services supporting critical or important functions provided by TPSPs financial entities should assess:

• a. whether third-party certifications and third-party or internal audit reports as referred to in paragraph 102(b) are adequate and sufficient to comply with their regulatory obligations. Financial entities should not rely solely on these certifications and reports over time.
• b. when relying on pooled audits as referred to in paragraph 102(a), whether they have sufficient information and are sufficiently involved in scoping, planning, performing and reporting the audit and its findings.

1. Resumen

1.1 Referencias

1.2 Requisitos identificados

1.3 Estándares relacionados

2. Requisitos identificados

3. Estándares relacionados

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