Auditing Credit Risk Management, 2nd Edition
Global Guidance | Global Practice Guide (GPG) | Recommended | Issued and Effective | December 17, 2025
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Credit risk has always been a significant concern for financial services organizations, and it is perhaps the most critical risk for many of them. This guide outlines information and methodologies that enable auditors to test and evaluate the effectiveness of an organization’s credit risk management processes.
The guidance replaces the previous edition published in 2020.