LEADER 03215nam 22005651 450 001 9910814388703321 005 20200514202323.0 010 $a1-78225-769-1 010 $a1-5099-0138-8 024 7 $a10.5040/9781782257691 035 $a(CKB)3710000000478527 035 $a(EBL)4000399 035 $a(SSID)ssj0001574714 035 $a(PQKBManifestationID)16232491 035 $a(PQKBTitleCode)TC0001574714 035 $a(PQKBWorkID)14844776 035 $a(PQKB)10435135 035 $a(MiAaPQ)EBC4000399 035 $a(OCoLC)921986058 035 $a(UtOrBLW)bpp09259696 035 $a(EXLCZ)993710000000478527 100 $a20160203d2015 uy 0 101 0 $aeng 135 $aur|n|---||||| 181 $ctxt 182 $cc 183 $acr 200 10$aRegulating (from) the inside $ethe legal framework for internal control in banks and financial institutions /$fIris H-Y Chiu 210 1$aOxford :$cHart Publishing,$d2015. 215 $a1 online resource (358 p.) 300 $aDescription based upon print version of record. 311 $a1-5099-2009-9 311 $a1-84946-525-8 320 $aIncludes bibliographical references and index. 327 $aPart 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 330 $a"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 strategy to enhance the 'governance' effectiveness of internal control."--Bloomsbury Publishing. 606 $aAuditing, Internal 606 $aBank examination 606 $2Banking law 615 0$aAuditing, Internal. 615 0$aBank examination. 676 $a657.833 700 $aChiu$b Iris H-Y$0748489 801 0$bUtOrBLW 801 1$bUtOrBLW 801 2$bUkLoBP 906 $aBOOK 912 $a9910814388703321 996 $aRegulating (from) the inside$94124004 997 $aUNINA