Safeguards Assessments - 2022 Review of Experience

International Monetary Fund

No 2022/058, IMF Policy Papers from International Monetary Fund

Abstract: 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.

Keywords: 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 (search for similar items in EconPapers)
Pages: 42
Date: 2022-12-16
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