... Bengt A Mettinger
Internal Audit in Banks and the
Supervisor’s Relationship with Auditors: A Survey
Introduction
1. Strong internal control, including an internal audit function and an independent ... report that various types of internal audits are performed by the
internal audit department. The audit types mentioned are financial audit, co...
... compliance with sound
internal auditing standards, such as the Institute of Internal Auditors’ Standards for the
Professional Practice of Internal Auditing. In particular, the head of the internal ... objectives.
15. In larger banks and banks with complex operations, internal audit should normally
be conducted by an internal audit department with a fu...
...
14
2
Heads of Internal Audit
An Accounting Officer is charged with
organising internal audit in accordance with
the definition and standards set out in the
“Government Internal Audit Standards”
(GIAS) ... sessions with the
internal and external auditors;
• challenge both external and internal auditors about their assumptions and
methodologies; and
•...
... no database available. At the time of the study, management
indicated that they were unable to make any documents available as these were being
audited. An old DACST website contained the names ...
implementation
• Information management
including content/data
analysis informatics, data
storage, data integration
and information access
• ICT application in science
and engin...
... to
equilibrium in the mortgage markets in Spain and Portugal and a quicker one in the consumer credit
Interest rate setting by universal banks and the transmission mechanism in the euro area
16
markets in ... typically examines the link between bank interest rate margins
and the market structure of the banking system using bank data. (Hannan and Berger, 1...
... hinted at the role that the
state and South Korea’s leading business conglomerates assumed in mobilising
and educating the nation for the mass display of loyalty to the national team
(Horne and Manzenreiter ... outstripping the USA as the
leading producer of new prime products. Yet Wallerstein also indicated a no less
plausible alternative in which the USA and Ja...
... striking. Pulp in the Chinese supply chain takes a long journey before it
reaches the papermaking plant in China. As an average for all facilities in China’s supply chain, BHKP travels about ... & Paper facility in Jingu, China, and also the Guangxi Naning Phoenix Pulp facility in Naning, China
are estimated to be the major suppliers. In fact, the model estimat...
... to the banking literature of
the country” by Bankers’ Magazine. In the pamphlet, Congdon advocated
safe banking practices, including higher bank capitalization, and argued in
favor of increased ... merchants, whalers, and manufacturers like Wamsutta Mills and
Pacific Mills. The bank also made loans to railroads, including some in the
Midwest. It also lent to local sa...
... Feldstein argues, with claims based on 1999 data, that “monetary policy that was
too expansionary for Spain and Ireland, causing a substantial acceleration of their inflation and
threatening their ... groups Italy with the core countries (Austria,
Belgium, France, Finland, Germany, and the Netherlands) as “its inflation rate and
unemployment gap are more comparable to t...