Effectiveness of Internal Audit and Oversight at Central Banks : Safeguards Findings /

Experience under the safeguards policy has shown that central banks continued to strengthen their safeguards frameworks, but that vulnerabilities prevailed in the areas of internal audit and oversight by the audit committee (AC). This paper takes steps to help unravel why this was the case, based on...

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Autor principal: Chamoun, Elie
Altres autors: van Greuning, Riaan
Format: Revista
Idioma:English
Publicat: Washington, D.C. : International Monetary Fund, 2018.
Col·lecció:IMF Working Papers; Working Paper ; No. 2018/125
Accés en línia:Full text available on IMF