Estudo sobre a gestão qualitativa do risco operacional como prática de governança corporativa em instituições financeiras no Brasil

• Autor(a) principal: Lima, Luiz Fernando Fabbrine
• Data de Publicação: 2007
• Tipo de documento: Dissertação
• Idioma: por
• Título da fonte: Biblioteca Digital de Teses e Dissertações da PUC_SP
• Texto Completo: https://tede2.pucsp.br/handle/handle/1663
• topic: Práticas de governança corporativa; Gestão do risco operacional; Práticas qualitativas de gestão de risco operacional; Instituicoes financeiras -- Contabilidade; Administracao de risco; Planejamento estrategico; Corporate governance; Operational risks management; Qualitative practices of operational risk management; CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS

The corporate governance proposes guidelines for qthe company management to be put into practice from the high administration to the lowest hierarchical levels through a group of devices, which includes the operational risks management. Such an argument has got an increasing importance in the last years because of the constant losses due to the lack of adequate controls on operational events in financial institutions mainly. Therefore, the mainly codes of corporate governance propose guidelines for the operational risk management. Otherwise we verify some difficulties on the application of these practices of qualitative management of risks due to the lack of successful publicizing methods (benchmark). The problem is finding how to accomplish the operational risk management in order to decrease the losses. This study investigates the qualitative practices of operational risk management (Basel II), which were adopted in financial institutions in Brazil, as well all the main advantages and difficulties found by the managers or improvement to be done. That is why it has been done an exploring research to analyze six financial institutions. The instruments of the present research consisted on the accomplishment of some interviews, the application of questionnaires as well as the analysis of internal documents. The results show that the foreigner institutions settled in Brazil are on an advanced stage in comparison to the national institutions when it refers to the application of auto-evaluating practices of the risks and controls as well as indicators monitoring of operational risks. Among the contributions carried by these practices there are the prioritization and the improvement those critical fragile control processes. There is also the necessity to warrant more independence to the area of operational risks in relation to the other areas of the institution in order to reduce fortuitous interest conflicts and permitting an adequate operational risk management in the financial institutions