Correspondence [n.] - Friendly intercourse; reciprocal exchange of civilities; especially, intercourse between persons by means of letters. - The letters which pass between correspondents. - Mutual adaptation, relation, or agreement, of one thing to another; agreement; congruity; fitness; relation.

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Definition of Correspondence. communication by the exchange of letters. compatibility of observations; "there was no agreement between theory and measurement"; "the results of two tests were in correspondence". the relation of corresponding in degree or size or amount.

coverage for all of the bank’s auditable activities. The frequency and depth of each area’s audit should vary according to the audit risk assessment. Risk-based auditing allows internal audit to provide assurance to the board that risk management processes are managing risks effectively in relation to the bank’s risk appetite.