supervisory triangle

In Germany, this refers to the fact that banks are supervised – by auditors, – by the Federal Financial Supervisory Authority, and – by the Deutsche Bundesbank. A more precise delineation of powers and more transparent implementation rules in detail are demands that are repeatedly put forward by banking industry associations. As of 2014, supervisory responsibilities were redefined with the establishment of European banking supervision. – See Audit Directive, supervision, supervisory authorities, supervisory discussions, Basel III, fragmentation, supervisory, system conflict, financial market. – Cf. 2006 Annual Report of BaFin, p. 113 (BaFin may specify audit matters to be given special attention in the audit).

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University Professor Dr. Gerhard Merk, Dipl.rer.pol., Dipl.rer.oec.
Professor Dr. Eckehard Krah, Dipl.rer.pol.
E-mail address: info@ekrah.com
https://de.wikipedia.org/wiki/Gerhard_Ernst_Merk
https://www.jung-stilling-gesellschaft.de/merk/
https://www.gerhardmerk.de/