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The new principles in internal audit function in banks: stagnation or step forward?

The new principles in internal audit function in banks: stagnation or step forward? AbstractArticle reflects the recent developments in the field of internal audits within the banks (the document on the internal audit function in banks issued by the Basel Committee on Banking Supervision in 2012). It covers the processes of the internal audits, the relations between supervisors and auditors and the main principles covering the internal audits in banks. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png International and Comparative Law Review de Gruyter

The new principles in internal audit function in banks: stagnation or step forward?

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Publisher
de Gruyter
Copyright
© 2018
ISSN
2464-6601
eISSN
2464-6601
DOI
10.1515/iclr-2016-0086
Publisher site
See Article on Publisher Site

Abstract

AbstractArticle reflects the recent developments in the field of internal audits within the banks (the document on the internal audit function in banks issued by the Basel Committee on Banking Supervision in 2012). It covers the processes of the internal audits, the relations between supervisors and auditors and the main principles covering the internal audits in banks.

Journal

International and Comparative Law Review – de Gruyter

Published: Dec 1, 2012

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