Regulatory Alerts2017-10-31
Added · Updated
Supervisory Policy Manual Module IC-2 Internal Audit Function
The Hong Kong Monetary Authority issued this revision of Supervisory Policy Manual Module IC-2 to establish standards for the internal audit function at all authorized institutions. The document outlines the requirements for internal audit independence, objectivity, and scope to ensure effective oversight of risk management and control processes. It serves as a key regulatory reference for corporate governance, directly linking to broader frameworks such as CG-1 and outsourcing guidelines.
SPM-NGL
Current
Issue Date:
31 Oct 2017
IC-2.pdf (312.8 KB)
Topic:
Internal Controls - Internal audit function
Keyword:
Group:
All Authorized Institutions
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