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Location: Central Bank of Bahrain Volume 5—Specialised Licensees > Common Modules (Applicable to all Specialised Licensees) > Part A > High Level Standards > AA Auditors and Accounting Standards > AA-2 Access > AA-2.2 Auditor Access to Outsourcing Providers > AA-2.2.1
  • AA-2.2 Auditor Access to Outsourcing Providers

    • AA-2.2.1

      Outsourcing agreements between specialised licenseesG and outsourcing providers must ensure that the licensee'sG internal and external auditors have timely access to any relevant information they may require to fulfil their responsibilities. Such access must allow them to conduct on-site examinations of the outsourcing provider, if required.

      October 2010

    • AA-2.2.2

      Further Rules and Guidance on outsourcing are contained in Module RM (Risk Management).

      October 2010

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