Auditing Capital Adequacy and Stress Testing for Banks
Internal auditors working in financial services should understand the international standards and principles of capital adequacy that apply to their jurisdictions.
Companies’ increasing awareness of their social responsibilities – also called sustainability– in relation to their performance in managing the environmental, social and governance (ESG) factors, requires them to include these aspects in their business models and
investment strategies and to assess their impact on profitability, liquidity, reputation and relationship with wider society, among other factors.