96. Competent authorities should assess whether the institution has an appropriate internal control framework. This assessment should include, at least, whether:
a. the institution has adequate written internal control policies in place and has implemented an internal control framework within the business units and within independent control functions;
b. there is a clear decision-making process with a clear allocation of responsibilities for implementation of the internal control framework and its components;
c. there is an adequate segregation of duties with regard to conflicting activities;
d. all independent control functions are effective and have sufficient resources, authority and stature to fulfil their mission, as well as direct access to the management body, including in its supervisory function;
e. the internal control framework is implemented in all areas of the institution, with business and support units being responsible in the first instance for establishing and mainta
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