The new principles in internal audit function in banks: stagnation or step forward?
24 gen 2018
INFORMAZIONI SU QUESTO ARTICOLO
Pubblicato online: 24 gen 2018
Pagine: 61 - 69
DOI: https://doi.org/10.1515/iclr-2016-0086
Parole chiave
© 2018
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.
Article 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.