Audit Assessment Training Module
AUDIT GUIDE
Extract
CRS Audit Assessment Guide
This guide is for use by compliance professionals preparing for their first Common Reporting Standard (CRS) Audit.
The guide is divided as follows:
1. Global Forum - AEOI Peer Review
2. CRS Audit Assessment - Overview
3. Operating Environment- Overview
4. Capacity Assessment
5. Process and Risk Management - Overview
6. Process Management Assessment
7. Risk Management Assessment
8. Summary: Key Recommendations
In this guide, where the context admits, the definitions and rules of construction contained in the CRS shall apply.