AVALIAÇÃO DO GRAU DE MATURIDADE DO SISTEMA DE CONTROLO INTERNO BANCÁRIO EM ANGOLA SEGUNDO A METODOLOGIA COSO

Luzolo João Manuel; Jorge Miguel Ventura Bravo

doi:10.22533/at.ed.7962104024

AVALIAÇÃO DO GRAU DE MATURIDADE DO SISTEMA DE CONTROLO INTERNO BANCÁRIO EM ANGOLA SEGUNDO A METODOLOGIA COSO

Luzolo João Manuel, Jorge Miguel Ventura Bravo

Research output: Chapter in Book/Report/Conference proceeding › Chapter › peer-review

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Abstract

The main objective of this article is to evaluate the internal control system as a
contribution to the smooth functioning of the banking system and the financial system, with regards to the prevention and management of risks, as well as other infractions that arise within the institutions. To this end, we will characterize the COSO methodology, identify its strengths and limitations, know the objectives and components, understand the role to be played by internal control in fraud prevention, understand the evaluation of internal control carried out by the external and internal auditor. Using a questionnaire, we seek to
understand the degree of maturity of the internal banking control system in Angola, the difficulties faced by the institutions in implementing it,
which types of risk in the internal control system are considered the most relevant, what are the consequences of poor internal control in bank risk
management.

Original language	English
Title of host publication	Administração, Finanças e Geração de Valor
Publisher	Atena
Pages	59-79
ISBN (Print)	9786557067796
DOIs	https://doi.org/10.22533/at.ed.7962104024
Publication status	Published - 4 Feb 2021

Keywords

Internal Control
Compliance
Risk Management
Audit
External Audit
Cybersecurity
COSO
Money Laundering
Angola

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10.22533/at.ed.7962104024Licence: CC BY-NC-ND

Avaliação_grau_maturidade_sistema_controlo_interno_bancário_AngolaFinal published version, 5.44 MBLicence: CC BY-NC-ND

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Cite this

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abstract = "The main objective of this article is to evaluate the internal control system as acontribution to the smooth functioning of the banking system and the financial system, with regards to the prevention and management of risks, as well as other infractions that arise within the institutions. To this end, we will characterize the COSO methodology, identify its strengths and limitations, know the objectives and components, understand the role to be played by internal control in fraud prevention, understand the evaluation of internal control carried out by the external and internal auditor. Using a questionnaire, we seek tounderstand the degree of maturity of the internal banking control system in Angola, the difficulties faced by the institutions in implementing it,which types of risk in the internal control system are considered the most relevant, what are the consequences of poor internal control in bank riskmanagement.",

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KW - Risk Management

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ER -

AVALIAÇÃO DO GRAU DE MATURIDADE DO SISTEMA DE CONTROLO INTERNO BANCÁRIO EM ANGOLA SEGUNDO A METODOLOGIA COSO

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Keywords

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