Submitted by Elba Lopes (elba.lopes@fecap.br) on 2018-03-26T16:30:03Z
No. of bitstreams: 2
Marta de Lourdes Ferreira.pdf: 815747 bytes, checksum: 5a3ca6df9a2d575450bc76d1bec0c528 (MD5)
license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) / Made available in DSpace on 2018-03-26T16:30:03Z (GMT). No. of bitstreams: 2
Marta de Lourdes Ferreira.pdf: 815747 bytes, checksum: 5a3ca6df9a2d575450bc76d1bec0c528 (MD5)
license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5)
Previous issue date: 2016-09-06 / The main objective of this research was to raise and present isomorphism???s evidences in Operational Risk Management (ORM) of Financial Institutions (FIs) operating in Brazil. As specific objectives, to identify convergences and evaluate why they occur. It was made a qualitative and descriptive study of the historical development of ORM in FIs, regulations and similar works. It was carried out content analysis of "Pillar 3" Reports from ten IFs (75% of total assets) that acted in Brazil between 2013 and 2015. It was used descriptive categorizations of situations/events based on the theoretical framework, classified as performance evidence. It was found the presence of 100% of categories from coercive mechanism, 78% from the normative and 70% from the mimetic, proving the simultaneous performance of the mechanisms. The main categories for mechanism and disclosure index were: a) Coercive: related to legal compliance (100%); other risk management beyond the mandatory (89%); Business Continuity Plan (78%), a model of the three defense lines (56%), and prioritization of risks (56%). b) normative: committee responsibilities, executive officers and alike (100%); training in operational risk (78%), and dissemination of the risk culture (67%). c) mimetic: the use of technology in ORM (100%) and in loss databases (78%); the standardization of procedures between headquarters and branches (78%), as well as the use of indicators (78%). As a convergence point, there is a search for improvement of the ORM, and the compliance with requested criteria for approval of internal models to calculate capital requirements. The homogenization of the ORM was due to the legal demands, and its beneficial effects positively change the environment. The public disclosure of principles, the best practices and "Pillar 3" Reports allow other companies to use the main information and implement their own ORM structures. As future researches, we suggest the evolution of operational losses and evidence of the ORM performance; the current development stage of internal models; the profile analysis of people hired in the area, from the perspective of normative isomorphism; the technologies used in the ORM to identify mimetic isomorphism; the categories update of each mechanism, including technology area characteristics and human resources; as well as the research replication for companies subject to specific regulations, such as SOX and capital markets. / O objetivo principal da pesquisa ?? levantar e apresentar evid??ncias do isomorfismo na Gest??o de Riscos Operacionais (GRO) de Institui????es Financeiras (IFs) que operam no Brasil. O objetivo espec??fico ?? identificar pontos de converg??ncia e avaliar porque ocorrem. Realizada pesquisa qualitativa e descritiva da evolu????o hist??rica da GRO em IFs, regulamenta????es e trabalhos semelhantes. Efetuada an??lise de conte??do do Relat??rio ???Pilar 3??? de dez IFs (75% do total de ativos) que atuaram no Brasil entre 2013 e 2015. Utilizadas categoriza????es descritivas de situa????es/eventos conforme referencial te??rico, classific??veis como evid??ncias de atua????o. Constatou-se a presen??a de 100% das categorias do mecanismo coercitivo, 78% do normativo e 70% do mim??tico, comprovando a atua????o simult??nea dos mecanismos. Principais categorias por mecanismo e ??ndices de evidencia????o: a) coercitivo: relacionadas ao atendimento legal (100%); gest??o de outros riscos al??m dos obrigat??rios (89%); Plano de Continuidade de Neg??cios (78%), Modelo das Tr??s Linhas de Defesa (56%) e prioriza????o de riscos (56%). b) normativo: responsabilidades de comit??s, diretores e assemelhados (100%); treinamento em risco operacional (78%) e dissemina????o da cultura de risco (67%). c) mim??tico: uso de tecnologias na GRO (100%) e em bancos de dados de perdas (78%); padroniza????o de procedimentos entre matriz e filiais (78%) e o uso de indicadores (78%). Como ponto de converg??ncia, v??-se a busca pelo aperfei??oamento da GRO e o atendimento aos requisitos necess??rios para aprova????o de modelos internos para c??lculo de requerimentos de capital. A homogeneiza????o da GRO ocorreu em fun????o das demandas legais e seus efeitos ben??ficos alteram positivamente o ambiente. A divulga????o p??blica de princ??pios, melhores pr??ticas e relat??rios ???Pilar 3??? permite que outras organiza????es usem as informa????es como base e implantem suas pr??prias estruturas de GRO. Sugest??es de pesquisa: evolu????o de perdas operacionais e com evid??ncias de atua????o da GRO; est??gio atual de desenvolvimento dos modelos internos; an??lise do perfil dos profissionais contratados na ??rea, sob a ??tica do isomorfismo normativo; tecnologias usadas na GRO buscando evid??ncias do isomorfismo mim??tico; e replica????o da pesquisa para organiza????es sujeitas a regulamenta????es espec??ficas como SOX e mercado de capitais.
| Identifer | oai:union.ndltd.org:IBICT/oai:132.0.0.61:jspui/765 |
| Date | 06 September 2016 |
| Creators | FERREIRA, Marta de Lourdes |
| Contributors | PELEIAS, Ivam Ricardo, FERNANDES, Francisco Carlos, PARISI, Claudio |
| Publisher | FECAP, Mestrado em Ci??ncias Cont??beis, FECAP, Brasil, Funda????o Escola de Com??rcio ??lvares Penteado |
| Source Sets | IBICT Brazilian ETDs |
| Language | Portuguese |
| Detected Language | English |
| Type | info:eu-repo/semantics/publishedVersion, info:eu-repo/semantics/masterThesis |
| Format | application/pdf |
| Source | reponame:Biblioteca Digital de Teses e Dissertações do FECAP, instname:Fundação Aramando Álvares Penteado, instacron:FAAP |
| Rights | http://creativecommons.org/licenses/by-nc-nd/4.0/, info:eu-repo/semantics/openAccess |
Page generated in 0.0029 seconds