Internal audit function role in operational risk management

Journal of Financial Regulation and Compliance

Volumn 15, Issue 2, 2007, Pages 143-155

  Fernández Laviada, Ana ^a  

^a UNIVERSITY OF CANTABRIA   (Spain)

Author keywords

Internal auditing; Risk management

Indexed keywords

EID: 77955387097     PISSN: 13581988     EISSN: 17400279     Source Type: Journal    
DOI: 10.1108/13581980710744039     Document Type: Article

References (11)

1. Bank of Spain (2006), “Implantation and validation of Basel II advanced approaches in Spain”, paper presented at Bankers Association’s Regulatory Compliance Conference, Orlando, FL, 12 June.
2. Basel Committee on Banking Supervision (2003), “Sound practices for the management and supervision of operational risk”, paper presented at Basel Committee on Banking Supervision, February.
3. Sheen, A. (2005), “Implementing the EU capital requirement directive - key operational risk elements”, Journal of Financial Regulation and Compliance, Vol. 13 No. 4, pp. 313-23.
4. Bank of Thailand (2003), Operational Risk Audit Manual, Bank of Thailand, Bangkok.
5. Basel Committee on Banking Supervision (2004), “International convergence of capital standards”, paper presented at Basel Committee on Banking Supervision, June.
6. Basel Committee on Banking Supervision (2006), “International convergence of capital measurement and capital standards. A revised framework”, paper presented at Basel Committee on Banking Supervision, June.
7. Commission of the European Communities (2006) paper presented at Directive 2006/48/EC of the European Parliament and of the Council of 14 June 2006 Relating to the Taking up and Pursuit of the Business of Credit Institutions (recast).
8. Commission of the European Communities (2006) paper presented at Directive 2006/49/EC of the European Parliament and of the Council of 14 June 2006 on the Capital Adequacy of Investment Firms and Credit Institutions (recast).
9. FSA (2005), Independence, Financial Services Authority, London, August.
10. FSA (2005), Operational Risk Management Practices, Financial Services Authority, London, February.
11. FSA (2006), Capital Requirements Directive Implementation. Industry Feedback: Advanced Measurement Approaches, Financial Services Authority, London, March.