Analyzing Banking Risk : A Frameworkfor Assessing Corporate Governance and Risk Management, Third Edition

Van Greuning, Hennie ; Brajovic Bratanovic, Sonja

World Bank

关键词: ACCESS TO FUNDS;    ACCOUNTABILITY;    ACCOUNTING;    ACCOUNTING PRACTICES;    ACCOUNTING PRINCIPLES;   

DOI  :  10.1596/978-0-8213-7728-4
RP-ID  :  48238

学科分类：社会科学、人文和艺术（综合）

来源: World Bank Open Knowledge Repository

【 摘 要 】

This publication aims to complementexisting methodologies by establishing a comprehensiveframework for the assessment of banks, not only by usingfinancial data, but also by considering corporategovernance. It argues that each of the key players in thecorporate governance process (such as shareholders,directors, executive managers, and internal and externalauditors) is responsible for some component of financial andoperational risk management. Following a holistic overviewof bank analysis in chapter two, the importance of bankingsupervision in the context of corporate governance isdiscussed in chapter three. This chapter also considers thepartnership approach and the emerging framework forcorporate governance and risk management, as well as theidentification and allocation of tasks as part of the riskmanagement process. The framework for risk management isfurther discussed in chapters four through eleven.