期刊名称：Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie
印刷版ISSN：1844-7007
出版年度：2018
期号：4
页码：137-142
语种：English
出版社：Academica Brâncuşi
摘要：The objectives and responsibilities of the internal audit are expressed and concentrated in both international and national regulations.The scope of the internal audit should include the entire system of the bank for identifying and measuring its regulatory capital and assessing the suitability of its resources for the bank's risk exposures and compliance with the minimum set ratios.The internal audit function should independently assess the bank's systems and processes for measuring and monitoring liquidity positions in relation to its risk profile,external environment,and minimum regulatory requirements.At the same time,internal auditing should regularly review the process by which risk and reporting functions interact to produce timely accurate,relevant,reliable,and accurate financial reporting to the management,regulator,and other stakeholders (shareholders,investors).Basel III requires that the bank's compliance function,including compliance monitoring,as well as any regulatory requirements,should be reviewed periodically by the internal audit and set a broad scope.One of the significant requirements is that the scope of the internal audit plan should adequately cover all aspects of regulatory requirements.
关键词：internal audit;liquidity;performance;Basel III
