2002-02-05
Added · Updated
The Basel Committee on Banking Supervision issued this paper to clarify the roles and interactions between banking supervisors and external auditors. It outlines the distinct responsibilities of each party to ensure effective oversight and enhance the quality of bank supervision. The document provides guidance on how supervisors can utilize external audit work while maintaining independent regulatory judgment.
CIR
Current
Issue Date:
05 Feb 2002
20020205-2-EN.pdf (110.0 KB)
Topic:
Corporate Governance - Others
Internal Controls - Internal audit function
Internal Controls - Others
Miscellaneous - BCBS
Group:
All Authorized Institutions
Directly related Document
Cross referenced Document
Version History
Superseded Document
Directly related Document
CIR
Current
05 Feb 2002
Basel Committee on Banking Supervision's Paper on "The Relationship between Banking Supervisors and Banks' External Auditors"
CIR
Current
05 Feb 2002
Basel Committee on Banking Supervision's Paper on "The Relationship between Banking Supervisors and Banks' External Auditors"
Cross referenced Document
Version History
Superseded Document
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