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This report by the external expert panel ("the panel") examines the effectiveness and appropriateness of the safeguards assessments policy in the five years since its last review in 2015. In addition to expressing an opinion on the effectiveness and appropriateness of the safeguards assessment policy, the panel also makes recommendations to the Executive Board for its consideration to improve and optimize the benefits to be garnered from the safeguards assessment policy. The panel's opinion is based on (i) consultations with key stakeholders, including central bank authorities, IMF Executive Directors' offices, and Fund staff; (ii) examination of safeguards assessment and other Fund-specific documents; and (iii) study of international reference materials.

Financial institutions. --- Auditing, Analytical review.

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Koncept održivosti poslovanja govori o uspešnosti organizacije da stvara vrednost na dugi rok. U procesu stvaranja vrednosti, pored finansijskih resursa, važno mesto zauzimaju i nefinansijski resursi. Relativni odnos između učinka ove dve vrste resursa menja se i pokazuje tendenciju rasta učinka nefinansijskih resursa. U tom smislu, prirodno se javlja i potreba za nefinansijskim informacijama i izveštavanjem o učincima nefinansijskih resursa. U ovom tekstu razmatraju se kompetencije interne revizije koje mogu da doprinesu kredibilitetu nefinansijskih izveštaja.

Auditing, Analytical review. --- Analytical auditing --- Analytical review auditing --- Auditing

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Auditing, Analytical review --- Auditing --- Auditors' reports --- Behaviorism (Psychology) --- Decision making

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Kristina Yankova addresses the question of what role professional skepticism plays in the context of cognitive biases (the so-called information order effects) in auditor judgment. Professional skepticism is a fundamental concept in auditing. Despite its immense importance to audit practice and the voluminous literature on this issue, professional skepticism is a topic which still involves more questions than answers. The work provides important theoretical and empirical insights into the behavioral implications of professional skepticism in auditing.  Contents Belief Revision and Information Order Effects Professional Skepticism Empirical Analysis  Target Groups Researchers and students in the fields of accounting and auditing Practitioners in these areas  The Author Dr. Kristina Yankova completed her doctoral studies under the guidance of Prof. Dr. Annette Köhler at the Chair of Accounting and Auditing at the Mercator School of Management, University of Duisburg-Essen.

Economics/Management Science. --- Accounting/Auditing. --- Economics. --- Auditing. --- Economie politique --- Vérification comptable --- Auditors -- Psychology. --- Behaviorism (Psychology). --- Psychology. --- Skepticism. --- Commerce --- Business & Economics --- Accounting --- Auditing, Analytical review. --- Auditing --- Behaviorism (Psychology) --- Human information processing. --- Decision making. --- Scepticism --- Unbelief --- Information processing, Human --- Behavioralism (Psychology) --- Behavioristic psychology --- Behaviouralism (Psychology) --- Behaviourism (Psychology) --- Scientific behaviorism --- Audits --- Financial statements --- Analytical auditing --- Analytical review auditing --- Business. --- Accounting. --- Bookkeeping. --- Business and Management. --- Bionics --- Information theory in psychology --- Perception --- Psychology --- Comfort letters --- Agnosticism --- Belief and doubt --- Free thought --- Accountancy --- Business enterprises --- Commercial accounting --- Finance --- Financial accounting --- Business --- Bookkeeping --- Bookkeeping . --- Double entry bookkeeping --- Business education

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This paper reviews experience with the safeguards assessment policy since the last review in 2015. The policy is subject to periodic reviews by the Executive Board. The policy’s main objective is to mitigate risks of misuse of Fund resources and misreporting of monetary data under Fund arrangements. Consistent with past reviews, an external panel of experts provided an independent perspective on the implementation of the policy.

Financial institutions. --- Auditing, Analytical review. --- Auditing / Audits --- Auditing --- Auditing, Internal --- Banking --- Banks and Banking --- Central Bank digital currencies --- Central bank governance --- Central Banks and Their Policies --- Central banks --- Communicable diseases --- Diseases: Contagious --- Distributed ledgers --- Economics --- External audit --- Financial services industry --- Government and the Monetary System --- Health Behavior --- Industries: Financial Services --- Infectious & contagious diseases --- Internal audit --- Monetary economics --- Monetary Policy --- Monetary policy --- Monetary Systems --- Money and Monetary Policy --- Payment Systems --- Political Economy --- Political economy --- Public Administration --- Public finance & taxation --- Public Finance --- Public financial management (PFM) --- Public Sector Accounting and Audits --- Regimes --- Standards --- Technological innovations --- Technology --- Argentina