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External audits of microfinance institutions - a handbook (Vol. 1 of 3) : For audit clients : Boards, Managers, Donors, Creditors, and Investors (Английский)

Microfinance is the provision of banking services for the poor. Over the past 20 years, the field has been revolutionized as dozens of microfinance institutions (MFIs) have demonstrated the feasibility of delivering such services on a financially sustainable basis. However, microfinance differs in crucial respects from commercial banking, and other businesses with which auditors are more familiar. The Consultative Group to Assist the Poor (CGAP) has...
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