The internal audit function in banks
Principle 6 specifies that every activity, entity, and outsourced function of a bank must fall within the overall scope of internal audit.
Basel Committee on Banking Supervision
Regulator · 15 documents
Key number
200 000 EUR
Additional reporting threshold for loans to management body members. European Banking Authority p.51
Key number
R3.3 billion ZAR
Financial losses from AI-driven cybercrime in South Africa in 2023. ACCESS Access to science business innovation in digital economy p.2
Key number
€7,887,397,000
Total analyzed portfolio exposure (2021). Zenodo (CERN European Organization for Nuclear Research) p.30
Final Report on Guidelines on Internal Governance
Article 74(1) of Directive 2013/36/EU mandates institutions to maintain processes for managing risks, including environmental, social, and governance (ESG) risks over a short, medium, and long-term horizon of at least 10 years.
A Critique of the Influence of the Loan Model on Asset Quality in Zimbabwe Commercial Banks
The quantitative study surveyed 406 loan department staff across 14 Zimbabwean commercial banks, achieving an 81.2% response rate from 500 distributed questionnaires.
Regulatory Compliance and Financial Regulation Challenges in Cross-Border Financial Data Flows Under AI Governance
The conceptual study evaluates regulatory compliance and financial regulation issues in cross-border financial data flows, published in Volume 10, Number 10 of the journal.
Electronic Banking Fraud in South Africa: Key Drivers in the Digital Age
In 2017, the South African Reserve Bank issued operational licenses to 3 fully digital banks, escalating competitive dynamics across the sector.
Keeping Governance Alive: A Longitudinal Assessment of Data Governance Adoption and Executive Risk Reporting in Fintech Firms in Lagos
The conceptual Governance Sustainment and Risk Reporting Framework (GSRRF) establishes 4 stepping stones to prevent data governance decay in Lagos fintech firms.
Analysis and Problems of the Risk Monitoring System in the Banking System of Uzbekistan
The article examines the institutional foundations, prudential control mechanisms, and indicators used in the risk monitoring system of Uzbekistan.
Regulatory Incentives and the Structure of Euro Area Money Markets
Unsecured interbank lending entails material regulatory costs, estimated at around 35 basis points for lenders in the second half of 2025.
G20 Implementation Monitoring Review: 2026 Report
The IMR review working group was established in 2024 to evaluate the implementation status of international financial reforms and recommend improvements to monitoring.
Internal Control and Banking Operational Risk in the Digital Era: A Systematic Review, Bibliometric Analysis, and Integrative Framework Proposal
From 364 documents retrieved from Scopus, the PRISMA 2020 protocol led to selecting 42 articles for bibliometric and thematic analysis.
Cyber Security Challenges in Digital Finance: Future Strategies
Digital finance has transformed financial services while expanding the cyber-attack surface across banking, FinTech platforms, and decentralized systems [p.1].
Una versione logit di Merton-Vasicek: A logit version of the models of Merton and Vasicek
The paper proposes replacing structural asset correlation in the Merton-Vasicek framework with the linear correlation between credit survival logits, enabling the modeling of unlisted corporate credit risk from standard bank rating systems.
Communication and Information Technologies in the Corporate Governance System of Ukrainian Banking Institutions
The paper presents a structural-functional model featuring 3 levels of information and communication support for corporate governance in banks.
Regulation of Crypto Assets
In May 2019, major crypto exchange Binance suffered a cyberattack resulting in $41 million in Bitcoin being stolen.
A portrait
Switzerland's financial sector employs over 200,000 people and generates nearly ten per cent of the country's gross domestic product.