The governance of reporting is the set of mechanisms by which stakeholders (officers or shareholders, management or direction) define and pursue the mission of the institution and ensure its sustainability by adapting to the environment, preventing and managing crises and dysfunctions. The Central Bank of Congo in Instruction No. 7 outlines the roles and responsibilities of governance bodies in savings and credit cooperatives and micro-finance institutions, and covers the prevention and management of the conflicts of interests.
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