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Kingdom of the Netherlands-Netherlands

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

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

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

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

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

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

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

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

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

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...