01780cas a2200265 a 4500 AALejournalIMF004809 230101c9999 xx r poo 0 0eng d 5.00 USD 9781451866377 1018-5941 BD-DhAAL BD-DhAAL Sullivan, Kenneth. Audit Committees in Central Banks / Kenneth Sullivan, Marie Dal Corso, Tonny Lybek. Washington, D.C. : International Monetary Fund, 2007. 1 online resource (48 pages) IMF Working Papers <strong>Off-Campus Access:</strong> No User ID or Password Required <strong>On-Campus Access:</strong> No User ID or Password Required Electronic access restricted to authorized BRAC University faculty, staff and students This paper reviews the tasks and design of audit committees, increasingly recommended as a way to strengthen financial accountability and good central bank governance. It outlines the motivations for the establishment of audit committees in commercial corporations and public sector entities, and explains how audit committees interact with other governance bodies within a central bank. The paper focuses on the functions of an audit committee, since the terminology of the governance structure is often country-specific. It summarizes operational issues to consider in designing an effective audit committee and discusses the implications for central bank legislation. Mode of access: Internet Dal Corso, Marie. Lybek, Tonny. IMF Working Papers; Working Paper ; No. 2007/073 Full text available on IMF http://elibrary.imf.org/view/journals/001/2007/073/001.2007.issue-073-en.xml IMF e-Library