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

2021-02-04Capítulo de livro Acesso aberto
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dc.contributor.authorManuel, Luzolo João
dc.contributor.authorBravo, Jorge Miguel Ventura
dc.contributor.institutionNOVA Information Management School (NOVA IMS)
dc.contributor.institutionInformation Management Research Center (MagIC) - NOVA Information Management School
dc.date.accessioned2021-02-04T23:31:38Z
dc.date.available2021-02-04T23:31:38Z
dc.date.issued2021-02-04
dc.descriptionManuel, L. J., & Bravo, J. M. V. (2021). AVALIAÇÃO DO GRAU DE MATURIDADE DO SISTEMA DE CONTROLO INTERNO BANCÁRIO EM ANGOLA SEGUNDO A METODOLOGIA COSO. In Administração, Finanças e Geração de Valor (pp. 59-79). Atena Editora. https://doi.org/10.22533/at.ed.7962104024
dc.description.abstractThe 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.en
dc.description.versionpublishersversion
dc.description.versionpublished
dc.format.extent5702765
dc.identifier.doi10.22533/at.ed.7962104024
dc.identifier.isbn9786557067796
dc.identifier.otherPURE: 27880993
dc.identifier.otherPURE UUID: 58ac207a-d898-44a6-a379-985b4c052ddb
dc.identifier.othercrossref: 10.22533/at.ed.7962104024
dc.identifier.otherORCID: /0000-0002-7389-5103/work/88126366
dc.identifier.urihttp://hdl.handle.net/10362/111320
dc.identifier.urlhttps://www.atenaeditora.com.br/post-ebook/3825
dc.language.isoeng
dc.peerreviewedyes
dc.publisherAtena
dc.subjectInternal Control
dc.subjectCompliance
dc.subjectRisk Management
dc.subjectAudit
dc.subjectExternal Audit
dc.subjectCybersecurity
dc.subjectCOSO
dc.subjectMoney Laundering
dc.subjectAngola
dc.titleAVALIAÇÃO DO GRAU DE MATURIDADE DO SISTEMA DE CONTROLO INTERNO BANCÁRIO EM ANGOLA SEGUNDO A METODOLOGIA COSOen
dc.typebook part
degois.publication.firstPage59
degois.publication.lastPage79
degois.publication.titleAdministração, Finanças e Geração de Valor
dspace.entity.typePublication
rcaap.rightsopenAccess

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