Kingdom of the Netherlands-Netherlands: Financial Sector Assessment Program:: Technical Note-Securities Supervision-Selected Issues Regarding the Regulators, Auditor Oversight, and Collective Investment Scheme Management

April 13, 2017

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Kingdom of the Netherlands-Netherlands: Financial Sector Assessment Program:: Technical Note-Securities Supervision-Selected Issues Regarding the Regulators, Auditor Oversight, and Collective Investment Scheme Management, (USA: International Monetary Fund, 2017) accessed November 23, 2024

Summary

This Technical Note discusses the findings and recommendations of the Financial Sector Assessment Program for the Netherlands regarding auditor oversight, collective investment fund management, and regulatory issues. The legal regime and the day-to-day supervision activities conducted by the Netherlands Authority for the Financial Markets and the Dutch central bank are extensive and consistent with international expectations. The approach to the supervision of the small but growing crowd-funding sector strikes a fair balance between enhancing innovation and protecting investors. The Dutch regime for audits and auditor oversight also complies with the expectations of the International Organization of Securities Commissions and appears to work well in practice.

Subject: Audit standards and procedures, Auditing, Compliance audit, Financial institutions, Financial sector policy and analysis, Financial sector stability, Mutual funds, Public financial management (PFM)

Keywords: Audit client, Audit firm, Audit standards and procedures, Auditing, Business operation, Compliance audit, CR, Europe, Financial sector stability, Fund manager, Global, Investment fund, ISCR, Management company, Mutual funds, Open-end fund, Quality-control system, Risk management, UCITS fund, Unit trust

Publication Details

Pages:

77
Volume:

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DOI:

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Issue:

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Series:

Country Report No. 2017/091
Stock No:

1NLDEA2017005
ISBN:

9781475593914
ISSN:

1934-7685

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