The article offers information related to issuance of Resolution 007-2014 (Resolution 007), which will enter into force on January 1, 2015, by the Panamanian Superintendence of Banks to safeguard the financial system of Panama from extraneous risk. It is noted that Resolution 007 extends regulatory oversight to all entities of a single corporate group by providing corporate governance guidelines and forming an internal audit committee to revise auditing practices of the group.
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