1
حسابداری و مالی::
کارکرد حسابرسی داخلی
*Basel, BCBS 223, "The Internal Audit Function in Banks," June 2012.
code glossary defines internal audit function as "assessing and evaluating policies and procedures within an organization with the aim of highlighting problems and recommending solutions.
The Basel committee, through its docu- ment BCBS 223, has mentioned 20 principles of internal audit function in banks.
The document addresses supervisory expectations for the internal audit function in banking organizations, the relationship of the supervisory authority with the internal audit function, and the supervisory assessment of that function.3
3BCBS 223, "The Internal Audit Function in Banks," June 2012.
واژگان شبکه مترجمین ایران