Somalia : Technical Assistance Report-Internal Audit and Accounting Training for the Central Bank of Somalia.

This Technical Assistance Report discusses the recommendation made by the IMF mission to assist the authorities in Somalia in developing proper frameworks for internal auditing and accounting to bring them toward international accepted norms. The Internal Audit Department (IAD) needs an infrastructu...

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Tác giả của công ty: International Monetary Fund. Monetary and Capital Markets Department
Định dạng: Tạp chí
Ngôn ngữ:English
Được phát hành: Washington, D.C. : International Monetary Fund, 2018.
Loạt:IMF Staff Country Reports; Country Report ; No. 2018/293
Truy cập trực tuyến:Full text available on IMF
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245 1 0 |a Somalia :   |b Technical Assistance Report-Internal Audit and Accounting Training for the Central Bank of Somalia. 
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500 |a <strong>Off-Campus Access:</strong> No User ID or Password Required 
500 |a <strong>On-Campus Access:</strong> No User ID or Password Required 
506 |a Electronic access restricted to authorized BRAC University faculty, staff and students 
520 3 |a This Technical Assistance Report discusses the recommendation made by the IMF mission to assist the authorities in Somalia in developing proper frameworks for internal auditing and accounting to bring them toward international accepted norms. The Internal Audit Department (IAD) needs an infrastructure to make the internal audit practices sustainable, repeatable, and professional. To this end, a proper internal audit charter, audit committee charter, and internal auditing manual needs to be drafted and approved by the management and Board of the Central Bank of Somalia (CBS). In addition, the management of the CBS should appoint a head for the IAD to lead the establishment of internal audit function and consider a flatter organizational structure so that the IAD can mobilize its resources more efficiently. 
538 |a Mode of access: Internet 
830 0 |a IMF Staff Country Reports; Country Report ;  |v No. 2018/293 
856 4 0 |z Full text available on IMF  |u http://elibrary.imf.org/view/journals/002/2018/293/002.2018.issue-293-en.xml  |z IMF e-Library