The technical committee of the International Organization of Securities Commissions (IOSCO) has published a consultation report called Credit Rating Agencies: Internal Controls Designed to Ensure the Integrity of the Credit Rating Process and Procedures to Manage Conflicts of Interest.

This consultation report describes certain internal controls and procedures that rating agencies utilize to promote the integrity of the credit rating process and address conflicts of interest. The goal is to futher a better understanding of these practices.

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