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Internal Audit: Reviewing Security Cameras

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Question: 
Should ​a bank's internal audit department be given access to review security cameras ​at ​any time​ it wishes to do so? .
Answer: 

Most banks have as part of their internal audit charter the ability for internal audit to have authorizations to access whatever records they deem necessary to the completion of their duties. Having access to security camera footage would certainly fall under that. I can absolutely see that their having access to that would be appropriate for investigation of internal and external irregularities which is very typically part of the internal auditor's duties. And it wouldn't be appropriate to tell you what they are looking for so you could review the footage for them, especially if it involves an internal investigation of potential employee malfeasance.

First published on 07/03/2016

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