90. The internal control framework should involve all three lines of defence in line with the EBA …

The internal control framework should involve all three lines of defence in line with the EBA Guidelines on internal governance.³⁰ The roles of the different functions involved should be assigned and documented clearly to avoid gaps or overlaps. Key outcomes of second- and third-line activities as well as defined mitigating actions and progress on those needs should be reported to the management body regularly.

³⁰ Guidelines on internal governance under Directive 2013/36/EU (EBA/GL/2017/11).

1. Forbhreathnú

1.1 Tagairtí

1.2 Ceanglais aitheanta

1.3 Caighdeáin ghaolmhara

2. Ceanglais aitheanta

3. Caighdeáin ghaolmhara

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