Identifiers
Central Bank Audit Practices
Central Bank Audit Practices
Central Bank Audit Practices describes common approaches, practices and trends relevant to the audit of
central banks, with a view to supporting public administration reform efforts in central and eastern
European countries. The study provides a basis for further discussion between decision-makers and
practitioners on how the audit regime could be developed to ensure good governance of central banks.
This study originates from a discussion on today’s important audit issues which was arranged by the
European Court of Auditors together with the presidents of supreme audit institutions (SAIs) of central
and eastern European countries and held in Luxembourg on 21-23 October 1996. Follow-up discussions
between representatives of SAIs and central banks and SIGMA made it apparent that a focused
comparative study could be of high value to officials with responsibilities for the design of audit strategies
and policies, as well as to auditors.
From the outset it was decided that the study should focus on auditing ...
Citations
Cited by 4
other policy documents
(2 of them are from other policy sources)