Auditing Credit Risk Management, 2nd Edition
Global Guidance | Global Practice Guide (GPG) | Recommended | Issued and Effective | December 17, 2025
Copyright Notice All content is protected by international copyright laws. By downloading, you agree to these terms.

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.