Auditing Capital Adequacy and Stress Testing for Banks, 3rd Edition
Global Guidance | Global Practice Guide (GPG) | Recommended | Issued and Effective | March 05, 2025
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This optional case study demonstrates how an internal audit function at a global investment bank developed its internal audit strategy using a structured process aligned with the Global Internal Audit Standards™. Although the example focuses on a globally active investment bank, the approach is broadly applicable to internal audit functions across financial services organizations. Additional guidance on developing an internal audit strategy is available in the Global Practice Guide "Developing an Internal Audit Strategy."
This guidance supersedes the previous editions published in 2022 and 2018.