Format:
1 Online-Ressource (circa 43 Seiten)
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ISBN:
9781484375501
Series Statement:
IMF working paper WP/18, 199
Content:
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 summary of actual practices observed based on a review of audited financial statements and central bank legislation. While the audit frameworks for central banks differ depending on their legal and institutional circumstances, central banks' external audits increasingly follow international standards. Most of them are audited by auditors with international affiliations and embrace modern governance structures that provide for audit oversight. However, the paper also notes that a sizeable number of central banks do not publish the audit results in a timely manner, which leaves room for improvement in transparency practices
Additional Edition:
Erscheint auch als Druck-Ausgabe Arda, Atilla External Audit Arrangements at Central Banks Washington, D.C. : International Monetary Fund, 2018 ISBN 9781484375501
Language:
English
Keywords:
Graue Literatur
DOI:
10.5089/9781484375501.001
URL:
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