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

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

Open Access
|Jan 2018

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.

DOI: https://doi.org/10.1515/iclr-2016-0086 | Journal eISSN: 2464-6601 | Journal ISSN: 12138770
Language: English
Page range: 61 - 69
Published on: Jan 24, 2018
Published by: Palacký University Olomouc
In partnership with: Paradigm Publishing Services
Publication frequency: 2 issues per year

© 2018 Klára Kubáňová, published by Palacký University Olomouc
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.