101. Financial entities should exercise their access and audit rights, determine the audit …

Financial entities should exercise their access and audit rights, determine the audit frequency and areas to be audited on a risk-based approach and adhere to relevant, commonly accepted, national and international audit standards (⁵⁷ ).

⁵⁷ For institutions, please refer to Section 22 of the EBA Guidelines on internal governance: https://eba.europa.eu/documents/10180/1972987/Final+Guidelines+on+Internal+Governance+%28EBA-GL-2017-11%29.pdf/eb859955-614a-4afb-bdcd-aaa664994889.

1. Vue d’ensemble

1.1 Références

1.2 Exigences identifiées

1.3 Normes associées

2. Exigences identifiées

3. Normes associées

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