Safeguards Assessments - Review of Experience

Author: International Monetary Fund

This paper reviews experience with the safeguards assessment policy since the last review in 2010.

Volume/Issue: Volume 2015 Issue 055

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Topics covered in this book

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Banks and Banking , Public Finance , PP , central bank , country , fund , financing , governance , central bank assessment , budget financing , audit committee members , fund Arrangements , central banks of member country , central bank's governance , investigation result , financing arrangement , personnel position , internal auditors , ECB guideline , audit quality issue , External audit , Auditing , Internal audit , Budget planning and preparation , Fiscal risks , Middle East , North Africa , East Africa , Global

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Summary

This paper reviews experience with the safeguards assessment policy since the last review in 2010. 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.