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

Autores/as

  • Ana Fernández-Laviada University of Cantabria
  • Francisco Javier Martínez García University of Cantabria
  • Javier Montoya del Corte University of Cantabria
Palabras clave: Derivados, Control Interno, Gestión del Riesgo, Entidades Financieras, Cajas de Ahorros

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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Publicado
01-07-2007
Cómo citar
Fernández-Laviada, A., Martínez García, F. J., & Montoya del Corte, J. (2007). 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. Revista de Contabilidad - Spanish Accounting Review, 10(2), 127–164. Recuperado a partir de https://revistas.um.es/rcsar/article/view/388901
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