The Bank has a manual Internal Control procedures which has been prepared in accordance with International Professional Standards Internal Auditing (Standards for Professional Practice of Internal Auditing of the Institute of Internal Auditors) and the provisions of the relevant legislation, which ensures the provision of uniform guidelines and procedures.
The objective of these guidelines is to achieve consistency, cohesion, stability, continuity and uniform implementation methodologies of internal controls with a view to the earliest possible reliable assessment of the adequacy and effectiveness of the Bank's internal control.
Specifically, the manual Internal Audit procedures:
It describes the procedure for the identification and assessment of risks by management, Department Store or by drawing up the annual and long-term Audit Plan. Audits (preparation and updating control programs, training and review worksheets, collecting audit evidence, etc.).
The definition and approval of control range in partial control carrying cases.
Analytical sampling method (sample selection, sample range by controlled activity expansion requirement instances of the selected sample, etc.).
The evaluation process (Quality Review) labor equality (signature worksheets, make reference to an audit report, adequacy audit work log, correct wording findings, exceptions during the audit, etc.).
Analytical retest procedure (determination date of implementation of audit recommendations, findings selection process for retesting, programming and perform retest, training statement retest, etc.).
The internal auditors performance measurement, monitoring working hours, etc.