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| A Central Bank fines a commercial bank for not following statutory regulations with regard to making specific non-performing loan provisions on three loans. Louis Marie Buffet, CFA, sits on the Board of Directors of the Commercial Bank as a non-executive director, representing minority shareholders. He also chairsthe internal audit committee of the bank that determines the provisioning policy of the bank. Mercy Gatabaki, CFA is the bank’s external auditor and follows international auditing standards whereby she tests the loan portfolio by randomly selecting loans to check for compliance in all aspects of Central Bank regulations. Which Charterholder is most likely in violation of the Code and Standard? A: Both. B:Buffet. C:Gatabaki. |
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