The IMF’s assessment of central bank internal controls

Central banks need to protect their resources if they are to fulfil their role of ensuring the stability of their national economies and implementing monetary polices. This ability, in turn, depends on the existence of proper processes for internal control, financial reporting, and auditing systems. Experience over the past two years, since the IMF introduced the practice of assessing safeguards1, has shown that central banks that follow international standards2 in these are as have more control

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