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This year’s edition of “Foreign Banks in Germany” focuses on audits, risk management and current regulatory developments. First, we will take a look at upcoming changes to the Credit Risk Standardised Approach and the new operational risk framework to be brought about by CRR III. Second, we will analyse the insights, key issues and findings from an auditor’s perspective in special audits acc. to Sec. 44 KWG.  This analysis is motivated by the rumour that German supervisors currently take an…