III.3 Control Interno - Asociación de Supervisores Bancarios de las Américas

Measures to Reduce MisconductMeasures to Reduce Misconduct

(Anónimo) — Fri, 30 Dec 2016 09:20:59 +0000

En mayo de 2015, el Consejo de Estabilidad Financiera (FSB) acordó un plan sobre las medidas orientadas a reducir el riesgo de mala conducta (misconduct risk) y que cubre en esencia lo siguiente: (1) examinar si las reformas a los incentivos, por ejemplo, con relación a la gobernanza y a las estructuras de compensación, están teniendo el suficiente efecto para reducir malas conductas; (2) estudiar si se requieren pasos adicionales para mejorar los estándares globales en materia de conducta para los mercados de ingreso fijo, materias primas y monedas (conocidos como FICC) y; (3) coordinar las reformas para otras amenazas en este campo. De manera general, estos esfuerzos se orientan a fortalecer la resiliencia del sistema financiero por medio de la mejora en las expectativas, incluyendo una mayor toma de conciencia en torno a los estándares y sanas prácticas en materia de comportamiento por parte de los participantes en los mercados. Por tal motivo, este documento presenta una nueva visión de conducta ética, que cumple con el espíritu de las leyes y regulaciones correspondientes y que resulta crítica para fortalecer la lealtad del público y la confianza del mismo en el sistema financiero.
(Texto en inglés)

Compensation Principles and Standards Assessment Methodology

(Anónimo) — Wed, 30 Dec 2009 21:31:00 +0000

This assessment methodology aims to guide supervisors in reviewing individual firms’ compensation practices and assessing their compliance with the FSB Principles for Sound Compensation Practices (“the Principles”) and their implementation standards (“the Standards”). The objective is to foster supervisory approaches that are effective in promoting sound compensation practices at significant financial firms and help support a level playing field.
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Principles for Sound Compensation Practices - Implementation Standards

(Anónimo) — Sun, 20 Sep 2009 14:37:58 +0000

Compensation at significant financial institutions is one factor among many that contributed to the financial crisis that began in 2007. Official action to address unsound compensation systems must therefore be embedded in the broader financial regulatory reform program, built around a substantially stronger and more resilient global capital and liquidity framework. Action in all major financial centres must be speedy, determined and coherent. Urgency is particularly important to prevent a return to the compensation practices that contributed to the crisis.
(Texto en inglés)

High Level Principles for Business Continuity

(Anónimo) — Sat, 29 Jul 2006 20:48:52 +0000

Business continuity is an ongoing priority for financial industry participants and financial authorities. Recent acts of terrorism in New York, London, Istanbul, Madrid and elsewhere, outbreaks of Severe Acute Respiratory Syndrome (SARS) and the Avian Flu, and various widespread natural disasters have served to heighten that priority by underlining the substantial risk of major operational disruptions to the financial system.
(Texto en inglés)

Consolidated KYC Management

(Anónimo) — Tue, 28 Sep 2004 20:28:07 +0000

The adoption of effective know-your-customer (KYC) standards is an essential part of banks’ risk management practices. Banks with inadequate KYC risk management programmes may be subject to significant risks, especially legal and reputational risk. Sound KYC policies and procedures not only contribute to a bank’s overall safety and soundness, they also protect the integrity of the banking system by reducing the likelihood of banks becoming vehicles for money laundering, terrorist financing and other unlawful activities. Recent initiatives to reinforce actions against terrorism in particular have underlined the importance of banks’ ability to monitor their customers wherever they conduct business.
(Texto en inglés)

Customer Due Diligence for Banks

(Anónimo) — Sat, 29 Sep 2001 02:25:29 +0000

Supervisors around the world are increasingly recognising the importance of ensuring that their banks have adequate controls and procedures in place so that they know the customers with whom they are dealing. Adequate due diligence on new and existing customers is a key part of these controls. Without this due diligence, banks can become subject to reputational, operational, legal and concentration risks, which can result in significant financial cost.
(Texto en inglés)

Framework for Internal Control Systems

(Anónimo) — Sun, 30 Aug 1998 14:24:01 +0000

As part of its on-going efforts to address bank supervisory issues and enhance supervision through guidance that encourages sound risk management practices, the Basle Committee on Banking Supervision1 is issuing this framework for the evaluation of internal control systems. A system of effective internal controls is a critical component of bank management and a foundation for the safe and sound operation of banking organisations. A system of strong internal controls can help to ensure that the goals and objectives of a banking organisation will be met, that the bank will achieve long-term profitability targets, and maintain reliable financial and managerial reporting.
(Texto en inglés)