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

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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 languageEnglish
Title of host publicationAdministração, Finanças e Geração de Valor
PublisherAtena Editora
Pages59-79
ISBN (Print)9786557067796
DOIs
Publication statusPublished - 4 Feb 2021

Keywords

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

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