107. Where the third-party arrangement carries a high level of complexity, the financial entity …

Where the third-party arrangement carries a high level of complexity, the financial entity should verify that whoever is performing the audit – whether it is its internal auditors, the pool of auditors, or external auditors acting on its behalf – has appropriate and relevant skills and knowledge to perform relevant audits and/or assessments effectively. The same applies to any staff of the financial entity reviewing third-party certifications or audits carried out by TPSP.

1. Resumen

1.1 Referencias

1.2 Requisitos identificados

1.3 Estándares relacionados

2. Requisitos identificados

3. Estándares relacionados

• EBA - Published by the European Banking Authority at https://www.eba.europa.eu/