NEW! Practice Guide: Auditing Liquidity Risk Management for Banks, 2nd Edition


Banking supervisors consider liquidity to be a pillar of a robust and solvent financial sector. Supervisory principles hold boards accountable for an organization's liquidity adequacy assessment. Those principles advocate a relevant and active internal audit role in assessing an organization's liquidity risk management (LRM) process.

This practice guide gives an overview of international standards and best practices of LRM, including the use of an LRM framework. It describes the organizational roles and responsibilities related to liquidity governance, risk management, control, and monitoring processes. These include the internal audit activity's role as the provider of independent assurance over the quality and effectiveness of those processes. Due to the complexity of the subject, internal auditors should review whether they have the necessary knowledge, skills, and experience to undertake LRM audit activities, as noted in the Competency Rule of Conduct in The IIA’s code of Ethics.

Click here to read the report. 

Terug naar het nieuwsoverzicht

IIA Nederland

Burgemeester Stramanweg 105F
1101 AA Amsterdam
Contact opnemen

Audit Magazine

Audit Magazine


IIA is dé toonaangevende beroepsorganisatie voor internal auditors. Een lidmaatschap laat u delen in de collectieve kennis van alle vakgenoten in de wereld.
Meer informatie