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Kingdom of the Netherlands-Netherlands »
Source: Kingdom of the Netherlands-Netherlands : Publication of Financial Sector Assessment Program Documentation: Detailed Assessment of Observance on Basel Core Principles for Effective Banking Supervision (BCP)
Volume/Issue: 2011/206
Series: IMF Staff Country Reports
Author(s): International Monetary Fund
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 25 July 2011
ISBN: 9781462323395
Keywords: banking, banking supervision, risk management, internal audit, external auditor
The major reforms undertaken in the Netherlands with the adoption of the Twin Peaks regulatory structure have ensured that the recommendations from the Basel Core Principles assessment have been acted upon. The leg...
Switzerland »
Source: Switzerland : Financial Sector Assessment Program: Detailed Assessment of Observance of Financial Sector Standards and Codes
Volume/Issue: 2009/243
Series: IMF Staff Country Reports
Author(s): International Monetary Fund
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 05 August 2009
ISBN: 9781451807431
Keywords: banking, internal audit, money laundering, external auditor, banking supervision
This paper discusses key findings of the detailed assessment of observance of financial sector standards and codes in Switzerland. Switzerland has a relatively unique banking sector, with a high market concentratio...
Austria »
Source: Austria : Financial Sector Assessment Program Update Technical Note: Factual Update and Analysis of the IOSCO Objectives and Principles of Securities Regulation
Volume/Issue: 2008/206
Series: IMF Staff Country Reports
Author(s): International Monetary Fund
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 02 July 2008
ISBN: 9781451802450
Keywords: market manipulation, insider dealing, external auditors, collective investment schemes, investors
This technical note focuses on the International Organization of Securities Commissions objectives and principles of securities regulations of Austria. The 2003 assessment found that Austria had fully broadly imple...
South Africa »
Source: South Africa : Detailed Assessment of Compliance on Basel Core Principles for Effective Banking Supervision
Volume/Issue: 2010/353
Series: IMF Staff Country Reports
Author(s): International Monetary Fund
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 08 December 2010
ISBN: 9781455212767
Keywords: regulation, internal audit, regulations, external auditors, banking supervision
Banking supervision in South Africa has been effective in reducing the impact of the global financial crisis. The banks have remained profitable, and capital adequacy ratios have been maintained well above the regu...
Proposed Modification of the Policy on Provision of Consulting Services by the External Audit Firm »
Source: Proposed Modification of the Policy on Provision of Consulting Services by the External Audit Firm
Volume/Issue: 2014/065
Series: Policy Papers
Author(s): International Monetary Fund
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 05 August 2014
ISBN: 9781498343381
Keywords: Executive Board decisions, External Audit Committee, External auditors, External audit, Financial statements, External audit and oversight, Internal audit, Audit process, audit firm, consult service
At an informal Board meeting in January, there was broad support for removing the current blanket prohibition on the provision of non-audit-related consulting services by the Fund's external audit firm and replacin...
Safeguards Assessments - 2011 Update »
Source: Safeguards Assessments - 2011 Update
Volume/Issue: 2011/075
Series: Policy Papers
Author(s): International Monetary Fund
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 16 September 2011
ISBN: 9781498338462
Keywords: Central banks, Euro Area, Europe, External auditors, Governance, Monetary operations, Risk management, Safeguards assessments policy, Central bank autonomy, Central bank governance
Under the Fund's safeguards policy introduced in 2000, assessments of central banks are carried out for countries seeking financing from the IMF. They are part of the Fund's approach to prudent lending and compleme...
Safeguards Assessments - Review of Experience »
Source: Safeguards Assessments - Review of Experience
Volume/Issue: 2010/104
Series: Policy Papers
Author(s): International Monetary Fund
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 08 November 2010
ISBN: 9781498337199
Keywords: Central banks, External auditors, General Resources Account, Governance, Members, Safeguards assessments policy, Use of Fund resources, Central bank operations, Central bank accountability, Central bank autonomy
This paper presents the Fund's net income outcome for FY 2010. The actual outcomes in this paper follow the closing of the Fund's accounts for the financial year and completion of the FY 2010 external audit conduct...
Safeguards Assessments-2009 Update »
Source: Safeguards Assessments-2009 Update
Volume/Issue: 2009/098
Series: Policy Papers
Author(s): International Monetary Fund
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 15 December 2009
ISBN: 9781498335058
Keywords: Access to Fund general resources, Central banks, External auditors, Flexible Credit Line, General Resources Account, Members, Safeguards assessments policy, Central bank operations, Central bank accounting, Central banking and monetary issues
This paper provides Executive Directors with an update of safeguards assessment activities from July 1, 2008 through June 30, 2009. In common with previous updates, it covers the various types of safeguards activit...
Safeguards Assessments - Review of Experience »
Source: Safeguards Assessments - Review of Experience
Volume/Issue: 2005/028
Series: Policy Papers
Author(s): International Monetary Fund
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 31 March 2005
ISBN: 9781498331678
Keywords: Central banks, Central bank autonomy, Central bank operations, Central bank governance, Central banking and monetary issues, fund arrangement, EPCA, central bank, safeguard, external auditor
The safeguards assessments policy was introduced in March 2000 to provide reasonable assurance that central banks have adequate financial control systems in place to manage their resources and Fund disbursements. T...
Safeguards Assessments - 2007 Update »
Source: Safeguards Assessments - 2007 Update
Volume/Issue: 2007/049
Series: Policy Papers
Author(s): International Monetary Fund
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 10 November 2007
ISBN: 9781498333290
Keywords: Safeguards assessments policy, Central banks, Central bank governance, Central bank operations, Central bank accounting, Central bank role, external auditor, central bank, safeguard, audit firm
This paper provides Executive Directors with an update of safeguards assessment activities from July 1, 2006 through June 30, 2007. This is the second annual update report of safeguards activities since the last re...