CBB Volume 2: Contents

Central Bank of Bahrain Volume 2—Islamic Banks
Part A
High Level Standards
HC High-Level Controls
HC-6 Management Structure
HC-6.5 Internal Audit
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The key features for the effective operation of an internal audit function are:

(a) Independence and objectivity;
(b) Professional competence and due professional care; and
(c) Professional ethics
Added: April 2018
(1 Version)
Apr 1 2018 onwards
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