This assessment of the current state of Australia’s implementation of the Basel Core Principles for Effective Banking Supervision has been completed as part of a Financial Sector Assessment Program (FSAP) undertaken in December 2005 by the International Monetary Fund. The assessment team...

The intervention on the spot phase consists in collecting documents, reviewing and evaluating the activity and contains the following procedures: Collecting evidence, Finding and reporting irregularities; Reviewing working documents; Closing session. When auditors find frauds, errors that have a...

The Detailed Assessments of the Observance of Standards and Codes on France reviews compliance with Basel Core Principles for effective banking supervision. The French insurance market is notable for its broad range of distribution channels, which include tied agents, insurance brokers, salaried...

Bu makalede, Uluslararası Denetim Standardı 520: Analitik İnceleme temel alınmış ve makalede analitik incelemenin tanımı, yapısı, amacı, Denetimin planlama aşamasındaki analitik işlemler, maddi doğrulama tekniği olarak analitik işlemler, denetimin sonundaki analitik işlemler,...

In the beginning we have discussed the role of internal control in implementing European financed projects by the European Social Fund, type POSDRU and PODCA. The paper continues by emphasizing the main requirements presented in ISRS 4400 entitled “Missions based on agreed-upon procedures...

This paper presents key findings of the Assessment of the Supervision and Regulation of the Financial Sector for Palau. Palau’s government has demonstrated a clear political commitment to antimoney laundering. In addition to being a signatory to the Honiara Declaration, it has more...

This paper reviews key findings of the Detailed Assessment of Observance of Standards and Codes in the Financial Sector of Palau. The assessment reveals that there is a relatively low level of compliance with the Basel Core Principles for Effective Banking Supervision. Palau is compliant with...

This paper presents information on the causes and detection of misstatements by auditors and the relationship of those misstatements with information technology (IT). The last major study of misstatements and IT used data that was gathered in 1988. In the intervening period, there have been...

This paper presents a Detailed Assessment and Updates of Financial Sector Standards and Codes for Kazakhstan. The assessment reveals that although Kazakhstan’s banking system is liquid, there are significant variations from bank to bank, with the distinctions between the tenge and foreign...