Transcription of Basel Committee on Banking Supervision
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Basel Committee on Banking Supervision
Basel Committee on Banking Supervision The internal audit function in banks June 2012 This publication is available on the BIS website ( ). Bank for International Settlements 2012. All rights reserved. Brief excerpts may be reproduced or translated provided the source is cited. ISBN 92-9131- 140-5 (print) ISBN 92-9197- 140-5 (online) The internal audit function in banks i Contents Introduction .. 1 Overview of the principles .. 2 A. Supervisory expectations relevant to the internal audit function .. 3 1. The internal audit function .. 4 2. Key features of the internal audit function.
3. A strong internal control m, including an independentsyste and effective internal audit function is part of sound corporate governance, Banking supervisors must be satisfied .
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