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Committees at the Bank for International Settlement (BIS)

Framework for the Evaluation of Internal Control Systems

Table of Contents

Introduction

I. Background

II. The Objectives and Role of the Internal Control Framework

III. The Major Elements of an Internal Control Process

IV. Evaluation of Internal Control Systems By Supervisory Authorities

V. Roles and Responsibilities of External Auditors

Appendix
Supervisory Lessons Learned from Internal Control Failures

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