Page 54 - 期货和衍生品行业监管动态（2024年12月刊）

期货和衍生品行业监管动态

? a strong framework, detailing the internal control environment and

informational aspects; and

? effective internal control functions, including compliance, risk management,

and internal audit.

The draft Guidelines also explain in greater detail how ESMA applies

proportionality in its expectations regarding the internal controls for a supervised

entity.

In addition, the draft Guidelines reflect the growing impact of technology on

supervised entities’ operations.

The consultation is primarily aimed at ESMA supervised entities and prospective

applicants for ESMA supervision.

Next steps

ESMA will review the stakeholder feedback received to this consultation by 19

March 2025 and expects to publish a final report by Q4 2025.

https://www.esma.europa.eu/press-news/esma-news/esma-consults-internal-control-fr

amework-some-its-supervised-entities

40