Question
The Reserve Bank of India has made the implementation of
the Risk-Based Internal Audit (RBIA) framework compulsory for which of the following institutions?Solution
Initially, the RBI mandated the Risk-Based Internal Audit (RBIA) framework for all Scheduled Commercial Banks (except RRBs).  Later, the scope was expanded to cover: • All deposit-taking NBFCs, irrespective of their size. • All non-deposit taking NBFCs (including Core Investment Companies) with an asset size of ₹5,000 crore or more. • All Primary (Urban) Co-operative Banks (UCBs) with an asset size of ₹500 crore or more. Hence, the correct institutions are a, c, and d.
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