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๐Ÿ’ผ 83 Internal audit is an important vehicle by which the Board can gain assurance that information security is maintained. This assurance would typically be achieved through the inclusion of information security within the APRA-regulated entityโ€™s internal audit plan. The Board could also choose to gain assurance through expert opinion or other means to complement the assurance provided by the internal audit function. This typically occurs where the required skills do not reside within the internal audit function or the area subject to audit pertains to third parties or related parties.

  • Contextual name: ๐Ÿ’ผ 83 Internal audit is an important vehicle by which the Board can gain assurance that information security is maintained. This assurance would typically be achieved through the inclusion of information security within the APRA-regulated entityโ€™s internal audit plan. The Board could also choose to gain assurance through expert opinion or other means to complement the assurance provided by the internal audit function. This typically occurs where the required skills do not reside within the internal audit function or the area subject to audit pertains to third parties or related parties.
  • ID: /frameworks/apra-cpg-234/33/83
  • Located in: ๐Ÿ’ผ 33 Internal audit - Assurance to the Board

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  • Internal
    • ID: dec-c-a15af4b0

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