Audit Committees in Central Banks /

This paper reviews the tasks and design of audit committees, increasingly recommended as a way to strengthen financial accountability and good central bank governance. It outlines the motivations for the establishment of audit committees in commercial corporations and public sector entities, and exp...

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Detalhes bibliográficos
Autor principal: Sullivan, Kenneth
Outros Autores: Dal Corso, Marie, Lybek, Tonny
Formato: Periódico
Idioma:English
Publicado em: Washington, D.C. : International Monetary Fund, 2007.
Colecção:IMF Working Papers; Working Paper ; No. 2007/073
Acesso em linha:Full text available on IMF
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245 1 0 |a Audit Committees in Central Banks /  |c Kenneth Sullivan, Marie Dal Corso, Tonny Lybek. 
264 1 |a Washington, D.C. :  |b International Monetary Fund,  |c 2007. 
300 |a 1 online resource (48 pages) 
490 1 |a IMF Working Papers 
500 |a <strong>Off-Campus Access:</strong> No User ID or Password Required 
500 |a <strong>On-Campus Access:</strong> No User ID or Password Required 
506 |a Electronic access restricted to authorized BRAC University faculty, staff and students 
520 3 |a This paper reviews the tasks and design of audit committees, increasingly recommended as a way to strengthen financial accountability and good central bank governance. It outlines the motivations for the establishment of audit committees in commercial corporations and public sector entities, and explains how audit committees interact with other governance bodies within a central bank. The paper focuses on the functions of an audit committee, since the terminology of the governance structure is often country-specific. It summarizes operational issues to consider in designing an effective audit committee and discusses the implications for central bank legislation. 
538 |a Mode of access: Internet 
700 1 |a Dal Corso, Marie. 
700 1 |a Lybek, Tonny. 
830 0 |a IMF Working Papers; Working Paper ;  |v No. 2007/073 
856 4 0 |z Full text available on IMF  |u http://elibrary.imf.org/view/journals/001/2007/073/001.2007.issue-073-en.xml  |z IMF e-Library