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Compliance Function and Internal Auditing: the options of Service Agreements

Author

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  • Gruppo di Lavoro ABI sulla Funzione Compliance

    (ABI)

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.

Suggested Citation

  • Gruppo di Lavoro ABI sulla Funzione Compliance, 2011. "Compliance Function and Internal Auditing: the options of Service Agreements," BANCARIA, Bancaria Editrice, vol. 2, pages 44-55, February.
    • Handle: RePEc:ban:bancar:v:02:y:2011:m:february:p:44-55
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    File URL: http://www.bancariaeditrice.it/prodotti/vedi/prodotto/id/2454/bancaria-n-2-2011
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    More about this item

    Keywords

    compliance; risk management; Accordi di servizio; internal audit;
    All these keywords.

    JEL classification:

    • G01 - Financial Economics - - General - - - Financial Crises
    • G21 - Financial Economics - - Financial Institutions and Services - - - Banks; Other Depository Institutions; Micro Finance Institutions; Mortgages
    • G28 - Financial Economics - - Financial Institutions and Services - - - Government Policy and Regulation

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