The management control system is part of the internal control system in banks?

Marco Di Antonio
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Marco Di Antonio: Università di Genova

BANCARIA, 2012, vol. 10, 26-41

Abstract: The management control system should be considered as part of the internal control system adopted in banks. It should be governed according to an integrated approach, taking into account its relations with other control functions, and should be evaluated by the bodies who have to ensure the efficiency of the internal control system

JEL-codes: G21 G28 M42 (search for similar items in EconPapers)
Date: 2012
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