The application of the principle of proportionality in the new bank’s Internal control system

Emanuele Diquattro, Sebastiano Mazzù and Giuseppe Vaccarella
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Emanuele Diquattro: Banca Agricola Popolare di Ragusa
Sebastiano Mazzù: Università degli Studi di Catania
Giuseppe Vaccarella: Dottore di ricerca

BANCARIA, 2014, vol. 2, 93-106

Abstract: How the principle of proportionality can be applied to the new bank’s Internal control system? Applying the Drsa methodology of classification to a significant Italian banks sample, the research proposes three different banks’ segments. Each segment is defined according to the size of the bank, the operational complexity and the nature of services provided. The options for structuring the banks control functions are related to these characteristics

JEL-codes: G01 G21 G28 (search for similar items in EconPapers)
Date: 2014
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Persistent link: https://EconPapers.repec.org/RePEc:ban:bancar:v:02:y:2014:m:february:p:93-106

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