Avaliação e gerenciamento do risco operacional no Brasil: análise de caso de uma instituição financeira de grande porte
DOI:
https://doi.org/10.1590/S1519-70772005000100002Keywords:
Operational Risk, Financial Institution, Risk Management, New Basel Capital AccordAbstract
Risk management is a preponderant factor for the survival of any business. Traditionally, banks provide credit and market risk exposure data to support the understanding of their risk profile. However, they are also exposed to other kinds of risks, such as the operational risk, which can significantly impair future performance and even lead them to bankruptcy. This reveals the importance of disclosing this information with a view to market discipline. In an attempt to protect the financial system from negative results of risks inherent to its activities, the Basel Committee published the New Capital Accord, set to go into effect at the end of 2006, when financial institutions will have to obey some minimum standards of risk management, which includes the operational risk. This article aims to analyze operational risk assessment and management in a large financial institution, detecting measuring and analysis instrument and the stage of development regarding operational risk management. Therefore, the Case Study methodology was used and evidence was obtained through documentation, file records, interviews and direct observation. The results suggest that the examined bank has reached an intermediary stage in operational risk administration, although it is developing techniques and processes to adapt to the supervisory bodies' demands as well as to improve its results.Downloads
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