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...

Полное описание

Библиографические подробности
Главный автор: Chamoun, Elie
Другие авторы: van Greuning, Riaan
Формат: Журнал
Язык:English
Опубликовано: Washington, D.C. : International Monetary Fund, 2018.
Серии:IMF Working Papers; Working Paper ; No. 2018/125
Online-ссылка:Full text available on IMF