From Open Risk Manual


BCBS 2 A is a document published by the Basel Committee on Banking Supervision on February 1984 in the Accounting and Auditing category.


Interbank confirmation procedures (International statement issused by the International Federationof Accountants).


This International Auditing Statement was prepared and approved jointly by the International Auditing Practices Committee of the International Federation of Accountants and the Committee on Banking Regulations and Supervisory Practices of the Group of Ten major industrialised countries and Switzerland in November 1983 for publication in February 1984.

This statement is published to provide practical assistance to external independent auditors and also internal auditors and inspectors on inter-bank confirmation procedures. This statement is not intended to have the authority of an International Auditing Guideline.

Document Profile

  • Publication Date: February 1984
  • Publication Type: Other
  • Publication Status: Superseded
  • Publication Category: Accounting and Auditing
  • Number of Pages: 4
  • Keywords: Interbank Confirmation, Operational Risk

See Also


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