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Location: Central Bank of Bahrain Volume 4—Investment Business > Part A > High Level Standards > AA Auditors and Accounting Standards > AA-1 Auditor Requirements > AA-1.5 Licensee/Auditor Restrictions > Outsourcing to Auditors > AA-1.5.3
  • Outsourcing to Auditors

    • AA-1.5.2

      Investment firm licenseesG may not outsource their internal audit function to the same firm that acts as their external auditors.

      Amended: October 2009
      Amended: January 2007

    • AA-1.5.3

      Further Guidance on this issue is provided in the Risk Management Module.

      Amended: October 2009
      Amended: January 2007

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