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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Detalhes bibliográficos
Autor principal: Chamoun, Elie
Outros Autores: van Greuning, Riaan
Formato: Periódico
Idioma:English
Publicado em: Washington, D.C. : International Monetary Fund, 2018.
Colecção:IMF Working Papers; Working Paper ; No. 2018/125
Acesso em linha:Full text available on IMF