Decision No. 37/2006/QD-NHNN issues the Internal Audit Regulation for Credit Institutions, replacing the previous decision. This regulation stipulates principles and requirements for internal audit activities at credit institutions.
适用范围
Credit institution
要点
- Credit institution → must conduct internal audit in accordance with the provisions of this Regulation
🌐 本文件的社会影响
- Enhance the quality of risk management and operational efficiency of credit institutions.
- Strengthen internal control responsibilities, reduce errors and violations.
❓ 常见问题
How does this internal audit regulation apply to credit institutions?
Credit institutions must conduct internal audit in accordance with the provisions of this Regulation, including specific principles and requirements regarding audit activities.
When does the Decision take effect?
The Decision takes effect fifteen days after its publication in the Official Gazette.
全文
Pursuant to …;
Issuing the Internal Audit Regulations for Credit Institutions
__________________
GOVERNOR OF THE STATE BANK OF VIETNAM
Based on the Law on the State Bank of Vietnam 1997, and the Law Amending and Supplementing Certain Provisions of the Law on the State Bank of Vietnam 2003;
Based on the Law on Credit Organizations 1997, and the Law Amending and Supplementing Certain Provisions of the Law on Credit Organizations 2004;
Pursuant to Decree No. 52/2003/ND-CP dated May 19, 2003, issued by the Government, detailing the functions, tasks, powers, and organizational structure of the State Bank of Vietnam;
At the proposal of the Director of the Department of Banks and Non-Bank Credit Institutions,
DECISION:
Article 1. Attached to this Decision are the "Internal Audit Regulations for Credit Institutions"
Article 2. This Decision shall take effect fifteen days from the date of publication in the Official Gazette and shall replace Decision No. 03/1998/QĐ-NHNN3 dated January 3, 1998 issued by the Governor of the State Bank of Vietnam on "Regulations on Internal Inspection and Audit of Credit Institutions".
Article 3. The Heads of the Office, the Directors of the Department of Banks and Non-Bank Credit Institutions, the Heads of relevant units under the State Bank of Vietnam, the Governors of the State Bank Branches in provinces and centrally-administered cities, and the Chairmen of the Boards of Management, General Directors (Directors) of credit institutions are responsible for implementing this Decision./.
DIRECTOR
DEPUTY DIRECTOR
(Signed)
Dang Thanh Binh
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