|
|
|
|
|
|
|
|
1. |
Record Nr. |
UNINA9910797517403321 |
|
|
Autore |
Chiu Iris H-Y |
|
|
Titolo |
Regulating (from) the inside : the legal framework for internal control in banks and financial institutions / / Iris H-Y Chiu |
|
|
|
|
|
|
|
Pubbl/distr/stampa |
|
|
Oxford : , : Hart Publishing, , 2015 |
|
|
|
|
|
|
|
ISBN |
|
1-78225-769-1 |
1-5099-0138-8 |
|
|
|
|
|
|
|
|
Descrizione fisica |
|
1 online resource (358 p.) |
|
|
|
|
|
|
Disciplina |
|
|
|
|
|
|
Soggetti |
|
Auditing, Internal |
Bank examination |
|
|
|
|
|
|
|
|
Lingua di pubblicazione |
|
|
|
|
|
|
Formato |
Materiale a stampa |
|
|
|
|
|
Livello bibliografico |
Monografia |
|
|
|
|
|
Note generali |
|
Description based upon print version of record. |
|
|
|
|
|
|
Nota di bibliografia |
|
Includes bibliographical references and index. |
|
|
|
|
|
|
Nota di contenuto |
|
Part I: The Elements of Internal Control in Banks and Financial Institutions -- 1. The Role of Internal Control in the Meta-Regulation of Financial Institutions -- 2. The Role of Compliance -- 3. The Role of Risk Management -- 4. The Role of Internal Audit -- 5. The Contextual Frameworks of Corporate Governance -- Part II: Making Internal Control Effective in Banks and Financial Institutions -- 6. Regulating Aspects of Corporate Governance and Organisational Culture as a Broader Framework for Internal Control -- 7. Incentive-Based Approaches to Improve Internal Control Efficacy: Enforcement and Whistle-Blowing -- 8. The Need for Enhanced Professionalism for Internal Control Functions -- 9. Concluding Remarks |
|
|
|
|
|
|
|
|
Sommario/riassunto |
|
"This book examines a key aspect of the post-financial crisis reform package in the EU and UK-the ratcheting up of internal control in banks and financial institutions. The legal framework for internal controls is an important part of prudential regulation, and internal control also constitutes a form of internal gatekeeping for financial firms so that compliance with laws and regulations can be secured. This book argues that the legal framework for internal control, which is a form of meta-regulation, is susceptible to weaknesses, and such weaknesses are critically examined by adopting an interdisciplinary approach. The book discusses whether post-crisis reforms adequately address the weaknesses in regulating internal control and proposes an alternative |
|
|
|
|