Audit Guidelines

General provisions 0-1 Audit Guidelines Last updated: 1 January 2008 ... Deutsche Bundesbank • Kommunikation • Wilhelm-Epstein-Straße 14 • 60431 Frankfurt am Main www.bundesbank.de • E-Mail: presse-information@bundesbank.de • Tel.: 069 9566-3511, -3512 • Fax: 069 9566-3077 Bei publizistischer Verwertung wird um die Angabe der Quelle gebeten. Vordr. 1985 (PC) 06.06 Contents 1 Basic principles 2 Specific regulations 2.1 Purpose 2.2 Status 2.3 Duties 3 Entry into force and transitional arrangements ... Deutsche Bundesbank • Kommunikation • Wilhelm-Epstein-Straße 14 • 60431 Frankfurt am Main www.bundesbank.de • E-Mail: presse-information@bundesbank.de • Tel.: 069 9566-3511, -3512 • Fax: 069 9566-3077 Bei publizistischer Verwertung wird um die Angabe der Quelle gebeten. Vordr. 1985 (PC) 06.06 1 Basic principles (1) These guidelines are binding general instructions for the internal audit functions of the Deutsche Bundesbank (referred to hereinafter as “auditors”/“audit division”). They define the purpose, status and duties of the auditors. (2) Auditors at the Deutsche Bundesbank shall adhere to the “Standards for the Professional Practice of Internal Auditing” of the Institute of Internal Auditors (IIA Standards) and the instructions of the Governing Council of the ECB. ...