Question
The Risk-Based Internal Audit (RBIA) system is mandated
forSolution
The introduction of Risk-Based Internal Audit (RBIA) system was mandated for all Scheduled Commercial Banks (except Regional Rural Banks. It was decided later to mandate RBIA framework for the following Non-Banking Financial Companies (NBFCs) and Primary (Urban) Co-operative Banks (UCBs):  All deposit taking NBFCs, irrespective of their size;  All Non-deposit taking NBFCs (including Core Investment Companies) with asset size of ₹5,000 crore and above; and  All UCBs having asset size of ₹500 crore and above.
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