Administración del riesgo operacional en Colombia. Estado de la implementación del SARO en el sector bancario

The growing importance of operational risk has influenced control systems structures and the regulation of international financial markets. This article assesses the current state of the implementation of the Operational Risk Management System (ORMS) established under the “Circular 048” by the Finan...

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Detalles Bibliográficos
Autores: Luz Mercedes Pinto Gaviria, Alejandro Leyva Lemarie
Tipo de recurso: artículo
Estado:Versión publicada
Fecha de publicación:2019
País:Colombia
Institución:Universidad EAFIT
Repositorio:Repositorio EAFIT
Idioma:español
OAI Identifier:oai:repository.eafit.edu.co:10784/14045
Acceso en línea:http://hdl.handle.net/10784/14045
Access Level:acceso abierto
Palabra clave:Operational risk
Basel II Accord
ORMS
Riesgo operacional
Acuerdo de Basilea II
SARO
Descripción
Sumario:The growing importance of operational risk has influenced control systems structures and the regulation of international financial markets. This article assesses the current state of the implementation of the Operational Risk Management System (ORMS) established under the “Circular 048” by the Financial Superintendency of Colombia at the Colombian banking sector. The assessment comprises tree subjects from the bank’s viewpoint: the motivation and commitment towards the operational risk, the implementation process and contents of “Circular 048”, and the practical problems regarding the implementation process of the regulation. These issues are analyzed based on the results of a survey to all local banks and an interview with the Financial Superintendency of Colombia.