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 .. 4 3. The internal audit charter .. 7 4. Scope of activity .. 7 5. Corporate governance considerations .. 9 6. Internal audit within a group or holding company structure .. 13 7. Outsourcing of internal audit activities.
The Basel Committee on Banking Supervision (the Committee) is issuing this revised supervisory guidance for assessing the effectiveness of the internal audit function in ... including an independentsyste and effective internal audit function is part of sound corporate governance, Banking supervisors must be satisfied .
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