Kit de función de auditoría interna

Mandate, conformance, independence and reporting lines, authority, scope of services, audit universe scoring, risk-based plan, capacity, coordination, Topical Requirements, QAIP, board reporting

Audit schedule + report with findings

Living risk register + heat map

Scope and legal basis, independence, sampling and ratings, risk assessment, governance, CDD/EDD, monitoring and SAR testing, sanctions, training, prior findings, finding register, traceability

Engagement risk assessment, objectives, scope and criteria, resources, work program, results, findings with root cause, ratings, conclusion, final report, follow-up, traceability

Scope and size test, governance, scales, scheme inventory, inherent and residual scoring, anti-fraud controls, override, analytics, six principles, actions

Who and what is covered, internal channels, external reporting, confidentiality and anonymity, non-retaliation, 7-day and 3-month timelines, investigation, SOX 301 routing, records, KPIs, country annex

Allegation and predication, mandate, investigation plan, legal checks, evidence and chain of custody, interviews, findings, loss quantification, root cause, remediation, referrals