Safeguards Assessments - 2022 Review of Experience

Author: International Monetary Fund. Finance Dept.

Volume/Issue: Volume 2022 Issue 058

Publication date: December 2022

ISBN: 9798400228704

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Topics covered in this book

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Banks and Banking , Money and Monetary Policy , Public Finance , Political Economy , IMF purchase , safeguards Assessments policy , Policy evolution , assessment finding , control framework , safeguards assessments policy , External audit , Internal audit , Auditing , Central bank governance , Central Bank digital currencies , Middle East and Central Asia , Western Hemisphere , Asia and Pacific , Global , Caribbean

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Summary

This paper reviews experience with the safeguards assessment policy since the last review in 2015. The policy is subject to periodic reviews by the Executive Board. The policy’s main objective is to mitigate risks of misuse of Fund resources and misreporting of monetary data under Fund arrangements. Consistent with past reviews, an external panel of experts provided an independent perspective on the implementation of the policy.