Nowadays, the internal audit function is critical in the corporate governance framework of financial institutions. Our research’s objective has to objectives. First, we try to describe the implementation level of Basle Committee’s recommendations in the Spanish saving banks before an important regulation over corporate governance has been issued in Spain (for instance, the figure of audit committee) through the Financial Law. Second, we assess the differences between entities considering their dimmension. We have carried out a survey to saving banks, obtaining a response from 42 out of 47 entities. Our results show the situation of internal audit departments and confirm that, in a significative number of cases, entities’ dimmension affects the level of implementation of the Basel Committee’s standards.
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