HKMA SPM Corporate Governance + Internal Control + Auditing modules. CG CORPORATE GOVERNANCE MODULES: (1) CG-1 Corporate Governance of Locally Incorporated AIs - board composition + independent directors + executive accountability + governance structure + fitness and propriety; key supervisory expectations for HKMA banks; (2) CG-2 Systems of Control - 3-lines-of-defense + risk management + compliance + internal audit + control environment; (3) CG-3 Code of Conduct - ethical conduct + behavioural standards + conflicts of interest + professional integrity + whistleblowing; (4) CG-5 Guideline on a Sound Remuneration System - executive + senior management remuneration aligned with risk + performance + long-term + clawback + adjustments; FSB Principles for Sound Compensation Practices + Basel principles; (5) CG-6 Competence and Ethical Behaviour - workforce capability + ethical standards + training + ongoing competence + sanctions for misconduct. IC INTERNAL CONTROL MODULES: (a) IC-1 Risk Management Framework - enterprise-wide risk management + ERM + risk appetite + risk policies + tolerance + integration with business; (b) IC-5 Stress Testing - sound stress testing practices + scenarios + reverse stress testing + integration with business planning + capital + liquidity; firm-wide + regulatory stress testing alignment. AC AUDITING MODULES: AC-G General Principles for Auditing - sound internal audit function + independence + scope + reporting + quality assurance; external audit + supervisory expectations; aligned with IIA standards + sectoral requirements + HKMA dialogue.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.