47. The competent authority should decide and communicate whether the institution should perform an …

The competent authority should decide and communicate whether the institution should perform an internal or an external audit regarding internal control and risk management processes, the results of which should be communicated to both the institution’s management body and the competent authority.

1. Forbhreathnú

1.1 Tagairtí

1.2 Ceanglais aitheanta

1.3 Caighdeáin ghaolmhara

2. Ceanglais aitheanta

3. Caighdeáin ghaolmhara

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