88. Competent authorities should assess whether the internal audit function independently reviews …

Competent authorities should assess whether the internal audit function independently reviews and provides objective assurance, in accordance with the audit plan and detailed work programme, on the appropriateness and effectiveness of the institution’s policies, procedures and internal controls and on the compliance of all the institution’s activities, including activities provided by third-party service providers, with legal and regulatory requirements. Where applicable, competent authorities should assess whether the group-wide internal audit function is independent, has a group-wide risk-based audit plan, has appropriate resources and stature and has a direct reporting line to the management body of the consolidating institution.

1. Overzicht

1.1 Referenties

1.2 Geïdentificeerde eisen

1.3 Gerelateerde standaarden

2. Geïdentificeerde eisen

3. Gerelateerde standaarden

• EBA -

  EN: Guidelines and other publications of the European Banking Authority (EBA), https://www.eba.europa.eu/. © European Banking Authority. Reproduction is authorised provided the source is acknowledged (EBA legal notice). Divided into sections and converted into the GRCA format, the wording unchanged. Only the versions published by the EBA are authoritative.

  DE: Leitlinien und weitere Veröffentlichungen der Europäischen Bankenaufsichtsbehörde (EBA), https://www.eba.europa.eu/. © European Banking Authority. Wiedergabe mit Quellenangabe gestattet (Rechtlicher Hinweis der EBA). In Abschnitte aufgeteilt und in das GRCA-Format umgewandelt, der Wortlaut unverändert. Maßgeblich sind allein die von der EBA veröffentlichten Fassungen.