Control Interno de los Derivados en las Cajas de Ahorros Españolas: Un Estudio Empírico
Internal Control of Derivatives Usage by Spanish Savings Banks: An Empirical Survey
Agencias de apoyo
- The authors are grateful for financial support from Banco Herrero Foundation and ESRC Center for Analysis of Risk and Regulation, London School of Economics and Political Science and would like to thank Michael Power (LSE) and Zoltan P. Matolcsy (UTS) for their guidance and helpful comments on previews versions.
Resumen
El uso de los derivados sigue en expansión a pesar de haber ocasionado alguno de los mayores escándalos financieros.
El debate sobre su regulación, todavía sin resolver, ha estado siempre presente. No obstante, y sin menospreciar la importancia de la regulación y la utilidad de un adecuado control externo, un buen sistema de control interno es esencial para prevenir nuevos desastres. Este trabajo, en primer lugar, a través de la revisión de las recomendaciones, normas, regulación y literatura académica existente, estudia y analiza la necesidad e importancia del control interno en el uso de los derivados para la gestión del riesgo. Y en segundo lugar, a través de un cuestionario sobre las políticas, procedimientos y controles internos establecidos, aporta evidencia sobre el uso y control de los mismos por las cajas de ahorros españolas.
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