Auditing operational risk in banks: a new challenge
Gespeichert in:
Beteiligte Personen: | , |
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Format: | Buch |
Sprache: | Englisch |
Veröffentlicht: |
Saarbrücken
Univ.
2001
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Schriftenreihe: | Discussion Papers
B / Department of Economics, University of Saarland ; 201 |
Links: | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=010026234&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
Umfang: | II, 29 Bl. |
Internformat
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Datensatz im Suchindex
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Table of contents
Abstract 1
1 Introduction 2
1.1 Bank supervision and internal and external auditors 3
1.2 Bank supervision according to Basel II 6
2 Operational Risk 9
2.1 The importance of operational risk 9
2.2 A general view of the term risk 10
2.3 The position of operational risk within the classification of banking risks 11
2.3.1 Liquidity risk and profit risk 11
2.3.2 Operational risk 12
3 Supervision of operational risk 14
3.1 Current regulation of operational risk in France and Germany 14
3.2 Basel II 15
3.2.1 Different approaches to determine the capital charge for operational risk 15
3.2.2 The Basic Indicator Approach (BIA) 17
3.2.3 The Standardised Approach (SA) 18
3.2.3.1 The structure of the SA 18
3.2.3.2 Qualifying criteria for the SA 21
3.2.4 The Internal Measurement Approach (IMA) 21
3.2.4.1 Structure of the MA 21
3.2.4.2 Qualifying criteria for the IMA 25
3.2.4.3 Floor concept 26
3.3 The proposal of the EU Commission to supervise operational risks 27
4 Outlook 28
References 29
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any_adam_object | 1 |
author | Hossfeld, Christopher Krämer, Gregor |
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illustrated | Not Illustrated |
indexdate | 2024-12-20T11:08:23Z |
institution | BVB |
language | English |
oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-010026234 |
oclc_num | 50974758 |
open_access_boolean | |
owner | DE-703 |
owner_facet | DE-703 |
physical | II, 29 Bl. |
publishDate | 2001 |
publishDateSearch | 2001 |
publishDateSort | 2001 |
publisher | Univ. |
record_format | marc |
series | Discussion Papers |
series2 | Discussion Papers : B / Department of Economics, University of Saarland |
spellingShingle | Hossfeld, Christopher Krämer, Gregor Auditing operational risk in banks a new challenge Discussion Papers |
title | Auditing operational risk in banks a new challenge |
title_auth | Auditing operational risk in banks a new challenge |
title_exact_search | Auditing operational risk in banks a new challenge |
title_full | Auditing operational risk in banks a new challenge by Christopher Hossfeld and Gregor Krämer |
title_fullStr | Auditing operational risk in banks a new challenge by Christopher Hossfeld and Gregor Krämer |
title_full_unstemmed | Auditing operational risk in banks a new challenge by Christopher Hossfeld and Gregor Krämer |
title_short | Auditing operational risk in banks |
title_sort | auditing operational risk in banks a new challenge |
title_sub | a new challenge |
url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=010026234&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
volume_link | (DE-604)BV008902949 |
work_keys_str_mv | AT hossfeldchristopher auditingoperationalriskinbanksanewchallenge AT kramergregor auditingoperationalriskinbanksanewchallenge |