36. Written communication should be used in cases when there is a need to ensure clarity or for …

Written communication should be used in cases when there is a need to ensure clarity or for retaining a record of the communication. Competent authorities should consider the use of written communication when communication relates to the following:

•  Audit report and auditors’ communication with the credit institution’s management body, senior management or audit committee, or a body performing equivalent functions within the credit institution, on significant matters related to financial reporting and control functions
•  Findings and conclusions from audit procedures performed and supervisory processes
•  Complex technical matters
•  Emerging issues
•  Changes in regulation.

1. Panoramica

1.1 Riferimenti

1.2 Requisiti identificati

1.3 Standard correlati

2. Requisiti identificati

3. Standard correlati

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