<abstract xmlns="http://www.w3.org/1999/xhtml"><p> 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.</p></abstract>

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.

The new principles in internal audit function in banks: stagnation or step forward?

International and Comparative Law Review

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...

The new principles in internal audit function in banks: stagnation or step forward?

Published Online: Jan 24, 2018

Page range: 61 - 69

DOI: https://doi.org/10.1515/iclr-2016-0086

Keywords
banks, supervision, internal audit, relations, principles

© 2018

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.

The new principles in internal audit function in banks: stagnation or step forward?

Published Online: Jan 24, 2018

Page range: 61 - 69

DOI: https://doi.org/10.1515/iclr-2016-0086

Keywordsbanks, supervision, internal audit, relations, principles

© 2018

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.

Keywords
banks, supervision, internal audit, relations, principles