51. Competent authorities should consider whether the Internal Audit Function is effective with …

Competent authorities should consider whether the Internal Audit Function is effective with regards to auditing the applicable ICT risk control framework, by reviewing whether:

• a. the ICT risk control framework is audited with the required quality, depth and frequency and commensurate with the size, activities and the ICT risk profile of the institution;
• b. the audit plan includes audits on the critical ICT risks identified by the institution;
• c. the important ICT audit findings, including agreed actions, are reported to the management body; and
• d. ICT audit findings, including agreed actions, are followed up and progress reports periodically reviewed by the senior management and/or the audit committee.

3.3.4 ICT risk controls that are specific for the identified material ICT risks

1. Forbhreathnú

1.1 Tagairtí

1.2 Ceanglais aitheanta

1.3 Caighdeáin ghaolmhara

2. Ceanglais aitheanta

3. Caighdeáin ghaolmhara

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