External Audit Arrangements at Central Banks /
This paper takes stock of external audit arrangements at central banks. Its focus is on the annual audit of central bank financial statements, as well as legal and institutional measures that support audit quality and independence. The paper outlines good practices in these areas and provides a summ...
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Weitere Verfasser: | , , |
Format: | Zeitschrift |
Sprache: | English |
Veröffentlicht: |
Washington, D.C. :
International Monetary Fund,
2018.
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Schriftenreihe: | IMF Working Papers; Working Paper ;
No. 2018/199 |
Online Zugang: | Full text available on IMF |