FME has published Guidelines on IT Systems of Supervised Entities and Guidelines on Outsourcing by Supervised Entities
The Financial Supervisory Authority has published an English translation (unofficial) of two of its guidelines under Published Material – Legislation, Rules and Guidelines.
These guidelines are: (PDF file) Guidelines on IT Systems of Supervised Entities (2/2014) and (PDF file) Guidelines on outsourcing by supervised entities (6/2014)