Regulation (EU) No 575/2013 Article 191

Internal Audit

Article 191

Internal audit or another comparable independent auditing unit shall review at least annually the institution's rating systems and its operations, including the operations of the credit function and the estimation of PDs, LGDs, ELs and conversion factors. Areas of review shall include adherence to all applicable requirements.

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Other provisions in Regulation (EU) No 575/2013

Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗ · Data as of 2026-07-04

CitationArticle 191 of Regulation (EU) No 575/2013 (LawPlayer, data as of 2026-07-04)

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