143. Competent authorities may make use of the work performed by internal and external auditors in …

Competent authorities may make use of the work performed by internal and external auditors in reviewing a credit institution’s credit risk assessment and ECL measurement functions³³ .

4.4.3 Principle 3 — Capital adequacy assessment

Competent authorities should also consider a credit institution’s credit risk practices when assessing a credit institution’s overall capital adequacy.

³³ EBA Guidelines on Internal Governance (GL44) and EBA Guidelines on communication between competent authorities and statutory auditors (EBA/GL/2016/05)

1. Forbhreathnú

1.1 Tagairtí

1.2 Ceanglais aitheanta

1.3 Caighdeáin ghaolmhara

2. Ceanglais aitheanta

3. Caighdeáin ghaolmhara

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