Transcription of Basel Committee on Banking Supervision
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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.
Principle 1: The internal audit function 2 should be accountable to the board, or its audit committee, on all matters related to the performance of …
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