Search
Feedback
About UniCat 
Help
News
| Listing 1 - 4 of 4 |
Sort by
|
Book
ISBN: 148436080X 1484360788 Year: 2018 Publisher: Washington, D.C. : International Monetary Fund,
Abstract | Keywords | Export | Availability | Bookmark
Loading...Choose an application
- Reference Manager
- EndNote
- RefWorks (Direct export to RefWorks)
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 analysis of safeguards findings in these areas during the period April 2010 to December 2017 (covering 111 assessments at 64 central banks). Based on this analysis, it presents the key attributes that determine the effectiveness of internal audit and the AC. It also argues that, an effective internal audit function, coupled with strong oversight by a high-performing AC are key enablers of good governance.
Banks and Banking --- Public Finance --- Public Administration --- Public Sector Accounting and Audits --- Auditing --- Banks --- Depository Institutions --- Micro Finance Institutions --- Mortgages --- Taxation, Subsidies, and Revenue: General --- Management accounting & bookkeeping --- Banking --- Public finance & taxation --- Internal audit --- External audit --- Internal controls --- Auditing, Internal --- Banks and banking --- Revenue
Book
ISBN: 9781484360804 Year: 2018 Publisher: Washington, D. C. International Monetary Fund
Abstract | Keywords | Export | Availability | Bookmark
Loading...Choose an application
- Reference Manager
- EndNote
- RefWorks (Direct export to RefWorks)
Effectiveness of Internal Audit and Oversight at Central Banks: Safeguards Findings - Trends and Observations.
Book
Year: 2019 Publisher: Washington D.C. International Monetary Fund
Abstract | Keywords | Export | Availability | Bookmark
Loading...Choose an application
- Reference Manager
- EndNote
- RefWorks (Direct export to RefWorks)
Book
ISBN: 1513523023 Year: 2019 Publisher: Washington, D.C. : International Monetary Fund,
Abstract | Keywords | Export | Availability | Bookmark
Loading...Choose an application
- Reference Manager
- EndNote
- RefWorks (Direct export to RefWorks)
Safeguards assessments are a key pillar of the risk management arrangements for IMF lending. Safeguards assessments aim to mitigate the risks of misuse of Fund resources and misreporting of program monetary data under Fund arrangements. Safeguards assessment reports are confidential and therefore the IMF Executive Board is provided with a periodic report on safeguards activities on a biennial basis, in addition to high-level summaries in member country staff reports on key findings and recommendations. This update on safeguards activity covers the period May 2017 to end-April 2019 (the period).
Auditing --- Auditing, Internal --- Banking --- Banks and Banking --- Banks and banking --- Banks --- Central bank governance --- Central Banks and Their Policies --- Central banks --- Computer Programs: Other --- Data Collection and Data Estimation Methodology --- Depository Institutions --- Econometrics & economic statistics --- Economic and financial statistics --- Economic indicators --- External audit --- Income economics --- Internal audit --- Labor economics --- Labor Economics: General --- Labor --- Labour --- Macroeconomics --- Management accounting & bookkeeping --- Micro Finance Institutions --- Monetary statistics --- Mortgages --- Public Administration --- Public Finance --- Public financial management (PFM) --- Public Sector Accounting and Audits --- Statistics --- Argentina
| Listing 1 - 4 of 4 |
Sort by
|