Assessing Operational Risks in Credit Institutions Using COBIT Method (in Persian)
Ali Hasanzadeh and
Amirhossein Ghorbani
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Ali Hasanzadeh: Iran
Amirhossein Ghorbani: Iran
Journal of Monetary and Banking Research (فصلنامه پژوهشهای پولی-بانکی), 2014, vol. 7, issue 19, 143-160
Abstract:
In this study, we explain the importance of managing operational risks in financial institutions and banks. COBIT and specially the national legal framework will be described more precisely. In this regard, methods and principles of information system auditing is presented and explained. Lockhart method is used, which is scaled from "completely unsatisfactory" to "completely satisfactory". The results for 2012 show that the audit method has a positive, significant effect on the efficient management of operational risks.
JEL-codes: B12 C3 C32 (search for similar items in EconPapers)
Date: 2014
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Persistent link: https://EconPapers.repec.org/RePEc:mbr:jmbres:v:7:y:2014:i:19:p:143-160
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