... the institution must conduct, as part of its regular internal auditing process, an independent review of its risk-measurement system. This review must include both the activities of the business trading units and of the independent risk-control unit. At least once a year, the institution must conduct a review of its overall risk-management process. The review must consider ... the process the institution employs for approving risk-pricing models and valuation systems that are used by front and back-office personnel ...
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