IMF Working Papers

Subject: Auditing, Banking, External audit, Financial statements, Internal audit, Internal controls, Public financial management (PFM), Revenue administration

Keywords: Audit committee, Audit committee membership, Audit committees, Auditing, Board secretary, Central bank governance, External audit, Financial statements, Implementation board, Internal audit, Internal controls, Limited audit, Limited audit committee function, Lines of accountability, Oversight board, Policy board, Supervisory board, Two-tier Board structure, Unicameral Board structure, WP