Guidelines for Internal Auditors and Audit Committees

Published: Tuesday December 6th, 2022

Amended: Friday November 24th, 2023

These Guidelines set out the minimum standards that the Central Bank expects SFIs to adopt in respect of their internal audit function.  SFIs are required to ensure that the internal controls in place are adequate to mitigate risks, governance processes are effective and efficient, and organisational goals and objectives are met.