1.Adjustment to Financial Institutions’ Internal Auditing Plan and Practices

i. Financial Institutions can adjust the 2021 Internal Auditing Plan to change the sequence or timeline if it is needed.

ii.The auditing approach for domestic branches or units could be adjusted in considering the effectiveness of internal control, function of internal auditing and the safety of auditors.

iii.The auditing for overseas branches and subsidiaries can be conducted by off-site approach.

2.The FEB has set up the "FAQ on Internal Audit for COVID-19" on its website for reference.

※ More details in the“Audit Information”section on the FEB’s Chinese website.