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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Detalles Bibliográficos
Autor principal: Chamoun, Elie
Otros Autores: van Greuning, Riaan
Formato: Revista
Lenguaje:English
Publicado: Washington, D.C. : International Monetary Fund, 2018.
Colección:IMF Working Papers; Working Paper ; No. 2018/125
Acceso en línea:Full text available on IMF