Administrative guidelines on the internal control framework and internal audit standards

Cover date
27 Jun 2015
Document type
Policies, strategies, and guidelines
Themes
Risk management , Administration

Overview

Adopted by decision B.BM-2015/06 (a). Adopts the Committee of Sponsoring Organizations of the Treadway Commission (COSO) framework as the internal control framework for the GCF.
Adopted by decision B.BM-2015/06 (c). Establishes the administrative guidelines on the internal control framework and internal audit standards.