156. Competent authorities should also assess the functionality of the internal audit function in …

Competent authorities should also assess the functionality of the internal audit function in terms of adequacy, scope and frequency of internal audits on the credit risk management framework. These audits should capture the review of the main elements of credit risk management, measurement and controls framework across the institution and the adherence to relevant external regulations of the internal policies and procedures and any deviations from either.

1. Przegląd

1.1 Odwołania

1.2 Zidentyfikowane wymagania

1.3 Powiązane normy

2. Zidentyfikowane wymagania

3. Powiązane normy

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