Auditing Capital Adequacy and Stress Testing for Banks, 3rd Edition

Stability within the banking sector is crucial to preserving the trust that underpins a well-functioning economy, including during periods of global financial volatility.

This Global Guidance, aligned with the Global Internal Audit Standards^TM, explains capital adequacy and how to plan and perform internal audit engagements to provide assurance on the capital planning and management process as well as associated oversight activities.

This guidance supersedes the previous editions published in 2022 and 2018.