Compliance Function and Internal Auditing: the options of Service Agreements

Gruppo di Lavoro ABI sulla Funzione Compliance
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Gruppo di Lavoro ABI sulla Funzione Compliance: ABI

BANCARIA, 2011, vol. 02, 44-55

Abstract: Service agreements between the Compliance Function and Internal Auditing can be an effective and efficient option for achieving the objectives assigned to the Function and more generally to the system of corporate controls. Key principles for the drafting of AdS are not meant to be comprehensive and must be interpreted and adapted to individual companies, and always interpreted according to the principle of proportionality.

Keywords: compliance; risk management; Accordi di servizio; internal audit (search for similar items in EconPapers)
JEL-codes: G01 G21 G28 (search for similar items in EconPapers)
Date: 2011
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