Effectiveness of Internal Audit and Oversight at Central Banks / Renee A-Jaoudi.

Author
A-Jaoudi, Renee [Browse]
Format
Book
Language
English
Published/​Created
Washington, D.C. : International Monetary Fund, 2018.
Description
1 online resource (21 pages)

Details

Series
Summary note
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.
Source of description
Description based on print version record.
Doi
  • 10.5089/9781484345368.001
Statement on language in description
Princeton University Library aims to describe library materials in a manner that is respectful to the individuals and communities who create, use, and are represented in the collections we manage. Read more...
Other views
Staff view

Supplementary Information