The objective of these guidelines is to contribute to the high-quality audits of internationally active banks by communicating supervisory expectations for the audit of ECL estimates and providing questions that banks' audit committees may ask the external auditor.
Financial Regulation and Supervision
16 November 2020
This report sets out guidance to support authorities in their assessment of the adequacy of financial resources for central counterparty (CCP) resolution and of the treatment of CCP equity in the context of resolution.
The FSB hosted a virtual workshop on 5 November 2020 to present its work on the financial stability implications of BigTech in finance in emerging market and developing economies.
12 November 2020
The FSB hosted a virtual workshop on 4 November 2020 to discuss market develops and financial stability implications on the use of supervisory and regulatory technology.
This Guidance Paper investigates by means of an extended survey the most recent experiences and practices in risk management and internal control systems of deposit insurers. Guidance is provided on how risk management should be applied within deposit insurers.
29 October 2020
The OECD Recommendation on Financial Literacy presents a single, comprehensive, instrument on financial literacy to assist governments, other public authorities, and relevant stakeholders in their efforts to design, implement and evaluate financial literacy policies
19 October 2020
This toolkit sets out financial institutions’ effective practices for cyber incident response and recovery.
1 September 2020
This Report proposes Guidance to help IOSCO members address the risk of conflicts of interest and associated conduct risks during the debt capital raising process.
29 June 2020
This Application Paper on Liquidity Risk Management provides guidance on the supervisory material related to liquidity risk management in the Insurance Core Principles (ICPs) and the Common Framework for the Supervision of Internationally Active Insurance Groups (ComFrame).
This Guidance Paper provides a set of supporting guidance points for the effective implementation of Principle 1 (“Public Policy Objectives') of the IADI Core Principles for Effective Deposit Insurance Systems.