A Methodology for Auditing the Internal Control System

Dimitris N. Chorafas

Chapter 5 in Implementing and Auditing the Internal Control System, 2001, pp 105-129 from Palgrave Macmillan

Abstract: Abstract The message Chapter 4 has conveyed is that, as a matter of policy, banks should have their internal control system regularly reviewed both by their own auditors and by independent outside parties. This statement is valid for all three major internal control functions: compliance, accounting reconciliation, and risk management (see Chapter 2), as well as many other functions coming under the internal control headline.

Keywords: Internal Control; Credit Risk; Senior Management; Market Risk; Senior Executive (search for similar items in EconPapers)
Date: 2001
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Persistent link: https://EconPapers.repec.org/RePEc:pal:palchp:978-0-230-59786-0_5

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DOI: 10.1057/9780230597860_5

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