Đang chuẩn bị liên kết để tải về tài liệu:
Internal audit in banks and the supervisor’s relationship with auditors: A survey

Strong internal control, including an internal audit function and an independent external audit, are part of sound corporate governance. In banks, these are also important for the safety and soundness of operations and can contribute to an efficient and constructive working relationship between bank management and banking supervisors. Appropriate communication between banking supervisors and banks’ internal and external auditors will improve the effectiveness of audits and supervision. 2. In August 2001 the Basel Committee on Banking Supervision issued its best practices paper “Internal audit in banks and the supervisor’s relationship with auditors” (the Internal Audit Paper), which highlights the important work of internal auditors in banking organisations and the. | Basel Committee on Banking Supervision Internal audit in banks and the supervisor s relationship with auditors A survey August 2002 BANK FOR INTERNATIONAL SETTLEMENTS Table of Contents Introduction.1 The Survey.2 Key findings of the survey.2 Internal audit.2 Internal audit and consulting.3 Objectives and tasks of the internal audit function.4 Principles of internal audit.4 Permanent function - continuity.4 Independence objectivity and impartiality.5 Professional competence.6 Scope of activity and the organisation of the internal audit department.6 Functioning of internal audit.7 Working methods and types of audits.7 Procedures.7 Management of the internal audit department.8 The relationship of the supervisory authority with the internal audit department and with the external auditor.8 The relationship between the supervisory authority and the internal audit department . 8 The relationship between the internal auditors and the external auditors.8 The relationship between the supervisory authority and the external auditor.9 Cooperation among the supervisory authority the external auditors and the internal auditors.9 Outsourcing of internal audit.9 Recent trends for internal audit in .