HC-6.5 Internal Audit
- Introduction
- Independence and Objectivity
- Professional Competence and Due Professional Care
- Professional Ethics
- Internal Audit Charter
- Scope of Activity
- Risk Management
- Capital Adequacy and Liquidity
- Regulatory and Internal Reporting
- Compliance
- Finance
- Permanency of the Internal Audit Function
- Responsibilities of the Board of Directors and Senior Management
- Responsibilities of the Audit Committee in relation to the Internal Audit Function
- Management of the Internal Audit Function
- Reporting Lines of the Internal Audit Function
- The Relationship between the Internal Audit, Compliance and Risk Management Functions
- Internal Audit within a Group or Holding Company Structure
- Outsourcing of Internal Audit Activities
- Communication between the CBB and the Internal Audit Function