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  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
11

Řízení operačního rizika ve finanční instituci / Operational risk management in financial institution

Wirthová, Petra January 2012 (has links)
The thesis "Operational risk management in financial institution" is focused on description, types of measurements, methods of control, analysis and possibilities for reducing of operational risk. The first part describes and defines operational risk and discusses the Basel accords. Next part is focused on operational risk management, methods reducing operational risk and there is also described the organizational structure of the bank associated with operational risk. The thesis also describes the methods of calculating of capital requirements and methods measuring operational risk. The practical part describes the most significant operational risk events and there is also a comparison analysis of calculation of capital requirement the specific bank.
12

Critical success factors for the implementation of an operational risk management system for South African financial services organisations

Gibson, Michael David 02 1900 (has links)
Operational risk has become an increasingly important topic within financial institutions of late, resulting in an increased spend by financial service organisations on operational risk management solutions. While this move is positive, evidence has shown that information technology implementations have tended to have low rates of success. Research highlighted that a series of defined critical success factors could reduce the risk of implementation failure. Investigations into the literature revealed that no critical success factors had been defined for the implementation of an operational risk management system. Through a literature study, a list of 29 critical success factors was identified. To confirm these factors, a questionnaire was developed. The questionnaire was distributed to an identified target audience within the South African financial services community. Reponses to the questionnaire revealed that 27 of the 29 critical success factors were deemed important and critical to the implementation of an operational risk management system. / Business Management / M. Com. (Business Management)
13

Um estudo sobre a estruturação de funções de controles internos em instituição financeira no Brasil

Alves, Gilberto Cabeleira 20 October 2010 (has links)
Made available in DSpace on 2016-04-25T18:39:32Z (GMT). No. of bitstreams: 1 Gilberto Cabeleira Alves.pdf: 909648 bytes, checksum: ae5ef27c0ea7db4792c6c17142f495e3 (MD5) Previous issue date: 2010-10-20 / This dissertation, a case study, has the purpose of examining the control functions in a large financial institution in Brazil and answer the central question: how and why to integrate the control functions in financial institutions? The study comprised the analysis of concepts, mission and approaches in use by Internal Control, Operational Risk Management and SOX Compliance functions. The internal control concept was identified as being the foundation of the three control functions under analysis. The framework of best practices in internal controls, COSO Internal Control Integrated Framework, is used to compare the way in which those functions operate. Interviews and questionnaires are used to collect primary data and documental analysis and observation for secondary data. Answers from the participating areas indicate that the departments reviewed by the control functions consider integration as necessary. By analyzing the purpose of those functions it is identified that Operational Risk Management and SOX Compliance functions have different purposes and focuses, the first aims at reducing the historic of losses and the later focuses on the quality of financial reporting, both functions report to different directors, have different performance measures and require different skill from their professionals. Comparison of the practices in use indicates that those functions adopt similar approaches; however, not integrated. It is identified a number of examples of opportunities for integration, such as: implementing a shared process for identifying and ranking risks, monitoring controls and reporting. The full integration within a single department revealed to be not adequate, but it is accepted that those functions need to be reviewed to take advantage of the integration opportunities / Esta dissertação, um estudo de caso, tem por objetivo examinar funções de controle em instituição financeira de grande porte no Brasil e responder a questão central: como e por que integrar as funções de controle em instituições financeiras? O estudo compreende análise dos conceitos, objetivos e abordagens adotadas pelas funções: Controles Internos, Gestão de Riscos Operacionais e SOX Compliance. Identifica-se o conceito de controles internos como sendo o fundamento das três funções de controle em análise. A estrutura de melhores práticas do COSO Internal Control Integrated Framework é utilizada para comparar a atuação das três funções. Entrevistas e questionários são utilizados para coleta de dados primários, e análise documental e observação, para dados secundários. Respostas das áreas participantes indicam que departamentos sujeitos a revisões pelas funções de controle consideram a integração destas funções necessária. Análise dos objetivos destas funções identifica que Gestão de Riscos Operacionais e SOX Compliance possuem objetivos e enfoques diferentes, a primeira objetiva reduzir histórico de perdas, a segunda, qualidade dos reportes financeiros, ambas reportam para diretorias diferentes, possuem métricas de performance distintas e requerem diferentes habilidades de seus profissionais. Comparação das práticas em uso demonstra que estas funções adotam abordagens semelhantes, entretanto, não integradas. São identificados inúmeros exemplos de oportunidades de integração, tais como: implante de processos compartilhados para identificação e categorização de riscos, monitoramento de controles e reporte. A completa integração em área única mostrou-se não adequada, mas é aceito que a forma de atuação destas funções precisa ser revista para que aproveitem oportunidades de integração
14

Critical success factors for the implementation of an operational risk management system for South African financial services organisations

Gibson, Michael David 29 February 2012 (has links)
Operational risk has become an increasingly important topic within financial institutions of late, resulting in an increased spend by financial service organisations on operational risk management solutions. While this move is positive, evidence has shown that information technology implementations have tended to have low rates of success. Research highlighted that a series of defined critical success factors could reduce the risk of implementation failure. Investigations into the literature revealed that no critical success factors had been defined for the implementation of an operational risk management system. Through a literature study, a list of 29 critical success factors was identified. To confirm these factors, a questionnaire was developed. The questionnaire was distributed to an identified target audience within the South African financial services community. Reponses to the questionnaire revealed that 27 of the 29 critical success factors were deemed important and critical to the implementation of an operational risk management system. / Business Management / M. Com. (Business Management)
15

作業風險管理之建構實務研究-以本土產物保險公司為例 / A study on the development of operational risk management in practice - Take example from a local non-life insurance company

張鳴文 Unknown Date (has links)
首先針對目前國內產物保險公司有關作業險管理尚未有完整之監理規範或管理實務,但是,因作業風險所導致之損失金額卻與日俱增,實為不可忽視之風險,故藉由探討產物保險公司建構作業風險管理機制,同時分析其中理論與實務之運作,盼能有助於國內產物保險公司在未來不論是主管機關的監理制度,或是與全世界風險管理趨勢的結合上,提供具有參考性之建議及方向作為研究的目的設定。 本研究透過文獻回顧及探討,對於國內外金融機構作業風險管理執行情況,可知作業風險管理與內部控制之關係應是互補的概念,不能單以內部控制取代作業風險控管,而唯有作業風險與內部控制相互充實,才能更能提昇作業風險管理之功能及能力。另對於產物保險相關之作業風險損失事件之收集彙整,瞭解作業風險損失可能產生重大的財務損失,或是影響公司之正常業務營運,由於作業風險與產險公司日常營運活動息息相關,且作業風險管理並非一全新之風險管理觀念,面對產險市場瞬息萬變,主管機關監理強度趨於嚴格,包括頒布保險業之風險管理實務守則,內容規範即可看出作業風險以結構化之管理,已成為潮流。如何透過管理流程,及輔以各項管理工具,與現行之內控、法令遵循等機制加以整合,將過去的被動轉換為主動的管理,不論是發生頻率低、損失幅度高的事件,或是發生頻率高、損失幅度低的事件,皆應平等重視。 個案研究則以作業風險管理之理論為基礎,逐一探討研究之標竿保險公司作業風險管理執行情形,可以得到下列四個結論:(一)落實風險管理之企業文化是關鍵成功因素、(二)作業風險管理專責單位或人員的建立應是有必要性、(三)建立完整之作業風險管理架構、(四)作業風險管理與內部控制制度是互補的、(五)無缺失不代表無風險。本研究最後提出以下建議:(一)師法目前Basel II銀行之作業風險管理經驗、(二)積極專業人才培訓是作業風險管理之成功要件、 (三)保險業者應儘速建立內、外部損失資料庫、(四)應設置隸屬董事會之風險管理委員會、(五)法令遵循自行評估之調整。以作為未來台灣產險業如何建制作業風險管理機制及有效控管作業風險之參考。 / Despite of the increasing exposure and loss due to operational risk to Taiwanese Non-Life insurance companies, an intergrated coorporate self-regulation or practical guidelines for operational risk management within financial institutions have not yet been developed. Therefore, through seriously study, discuss, and analyze the mechnisms on how to implement a thorough corporate operational risk management guidelines and a balanced operational point between theory and practice, I hope that this paper could give our local non-life financial institutes, regulators, and compliances some aspects on the regulatory governence development. Numerous articles and literature reviews on foreign and domestic businsses and financial institutions regarding operational risk management operations stated that interal control and operational risk management have substitutional effect. Therefore, only if both interal control and operational risk management simutaneously develop, will operational risk management’s functionality and ability be most effective. Massive information on opertaional risk loss event have been collected and compiled to study its impact to Non-life insurance companies, including the loss it may bring to the financial institution or the effect on daily business operation. Driven by legal changes and forever-changing business market, the local goverment have becoming tougher on regulatory governance, including promulgate the code of practice for operational risk management guildance, which we would see that structured operation risk management is the newfound trend. The intergration of current compliance, internal control and other mechanisms through management process in order for operational risk management corresponds to a much wider trend of “responsive” or “active”, not “passive” management is what we ought to act on. Also, we should treat low-frequency, high-magnitude events and high-frequency, how-magnitude events equally. This paper came up with five conclusions 1. implementing the enterprise culture of operational risk management is the key to success. 2. developing operational risk management response team is an ought to do 3. implementing thorough operational risk management structure 4. substitutional effect among operational risk management and internal control system 5. no merit does not mean no risk. At last, this conceptual paper gives some recommendations for future operational risk management development 1. take operational risk management experiences by Basel II as a model 2. cultivate ORM professionals actively is the key to success 3. develop internal and external risk loss database 4. The risk management committee should be subordinate to the board of director 5. adjustment of compliance’s interal accessment.
16

Estudo sobre a gestão qualitativa do risco operacional como prática de governança corporativa em instituições financeiras no Brasil

Lima, Luiz Fernando Fabbrine 20 June 2007 (has links)
Made available in DSpace on 2016-04-25T18:40:23Z (GMT). No. of bitstreams: 1 Luiz Fernando Fabbrine Lima.pdf: 1119544 bytes, checksum: 2fc6e3d62d479c91ff20df0ef58db12e (MD5) Previous issue date: 2007-06-20 / The corporate governance proposes guidelines for qthe company management to be put into practice from the high administration to the lowest hierarchical levels through a group of devices, which includes the operational risks management. Such an argument has got an increasing importance in the last years because of the constant losses due to the lack of adequate controls on operational events in financial institutions mainly. Therefore, the mainly codes of corporate governance propose guidelines for the operational risk management. Otherwise we verify some difficulties on the application of these practices of qualitative management of risks due to the lack of successful publicizing methods (benchmark). The problem is finding how to accomplish the operational risk management in order to decrease the losses. This study investigates the qualitative practices of operational risk management (Basel II), which were adopted in financial institutions in Brazil, as well all the main advantages and difficulties found by the managers or improvement to be done. That is why it has been done an exploring research to analyze six financial institutions. The instruments of the present research consisted on the accomplishment of some interviews, the application of questionnaires as well as the analysis of internal documents. The results show that the foreigner institutions settled in Brazil are on an advanced stage in comparison to the national institutions when it refers to the application of auto-evaluating practices of the risks and controls as well as indicators monitoring of operational risks. Among the contributions carried by these practices there are the prioritization and the improvement those critical fragile control processes. There is also the necessity to warrant more independence to the area of operational risks in relation to the other areas of the institution in order to reduce fortuitous interest conflicts and permitting an adequate operational risk management in the financial institutions / As práticas de governança corporativa propõem diretrizes de gestão empresarial a serem praticadas desde a alta administração até os níveis hierárquicos mais baixos, por meio de um conjunto de mecanismos no qual se inclui a gestão dos riscos operacionais. O tema adquiriu importância crescente nos últimos anos, em virtude das constantes perdas ocasionadas por falta de controles adequados em eventos operacionais, principalmente em instituições financeiras. Dessa forma, os principais códigos de governança propõem diretrizes para a gestão dos riscos operacionais. Porém, verificam-se dificuldades na aplicação de práticas de gestão qualitativa dos riscos operacionais, em virtude da falta de divulgação de métodos bem sucedidos (benchmark). A questão é descobrir como efetuar a gestão do risco operacional a fim de minimizar as perdas. Este estudo investiga as práticas qualitativas de gestão de risco operacional (Basiléia II) adotadas em instituições financeiras no Brasil, bem como os principais benefícios e dificuldades encontradas pelos gestores e possíveis melhorias a serem implementadas. Para tanto, foi realizada uma pesquisa exploratória e foram estudadas seis instituições financeiras, tendo como instrumento de pesquisa a realização de entrevistas, a aplicação de questionários e a análise de documentos e relatórios internos. Os resultados mostram que as instituições estrangeiras no Brasil estão em um estágio mais avançado em relação às instituições nacionais na aplicação de práticas de auto-avaliação de riscos e controles e no monitoramento de indicadores de riscos operacionais. Dentre as principais contribuições trazidas por essas práticas têm-se a priorização e o aprimoramento de processos críticos com controles frágeis. Porém, há a necessidade de garantir uma maior independência da área de riscos operacionais, em relação às demais áreas da instituição, a fim de minimizar possíveis conflitos de interesses e permitir uma adequada gestão do risco operacional no cotidiano das instituições financeiras

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