The financial and banking environment is presently undergoing major changes. This book guides towards a greater understanding of the European banking regulatory environment. It shows impacts on the internal control and the internal audit function within banking organisations. The Banking Advisory Group of the European Confederation of Institutes of Internal Auditing (ECIIA) highlights topics that are currently the intense focus of European and national attention, such as - Corporate Governance, - the role of the Audit Committee, - the positioning of Internal Audit within the Organisation and - the audit approach adopted by multinational banking entities. A list of thirteen recommendations by the Banking Advisory Group recaps the important points of this book. This volume is intended as a practical guidebook for internal auditors, particularly those who are new to the function.weiterlesen