Računovodstvo u funkciji upravljanja operativnim rizikom u bankama

master's thesis

• Title (english): Accounting of operational risk management in banks
• Author: Petra Medić
• Mentor: Vesna Vašiček (mentor); MBZ: 181411
• Committee member: Sanja Broz Tominac (predsjednik povjerenstva)
• Committee member: Hrvoje Perčević (član povjerenstva)
• Committee member: Vesna Vašiček (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Accounting); Zagreb
• Defense date and country: 2020-09-29, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Predmet i cilj ovog rada je istražiti utjecaj računovodstvenog okvira i propisa na proces upravljanja rizicima u bankama na odabranom primjeru jedne banke. U radu je objašnjen položaj i značaj banaka u gospodarstvu te proces upravljanja rizicima u bankama s naglaskom na upravljanju operativnim rizikom. Također je istražen značaj računovodstvenih informacija u upravljanju rizicima u bankama. Istražen je računovodstveni okvir poslovanja banaka koji uključuje pregled Međunarodnih standarda financijskog izvještavanja relevantnih za objave o upravljanju rizicima i regulatorni okvir koji uključuje odluke i druge akte Hrvatske narodne banke o upravljanju rizicima. U radu je na temelju analize internih procedura i propisa te pregleda objava o operativnom riziku u financijskim izvještajima odabrane banke istražena primjena teorijskog i regulatornog okvira upravljanja operativnim rizikom u bankama. Na temelju provedenog istraživanja zaključeno je da odabrana banka ima implementiran adekvatan model upravljanja operativnim rizikom te kako ispunjava sve potrebne zahtjeve za objavom informacija o upravljanju operativnim rizikom.

Abstract (english)

The object of this paper is to understand impact of accounting framework and regulations on the risk management process on example of one bank. The paper explains position and importance of banks in the economy and the process of risk management in banks with an emphasis on operational risk management. The importance of accounting information in risk management in banks was also explored. Furthermore, accounting framework for banking business was explored, which includes International financial reporting standards relevant for risk management disclosures and regulatory framework which includes Croatian national bank risk management decisions and other acts. Based on the analysis of internal procedures and regulations, and the review of operational risk disclosures in the financial statements of the bank, the paper considers the application of the theoretical and regulatory framework for operational risk management in banks. Based on the conducted research, it was concluded that the bank has implemented an adequate model of operational risk management and that it meets all the necessary requirements for the disclosure of information on operational risk management.

• Keywords: Računovodstvo; MSFI; banke; operativni rizik; upravljanje rizikom
• Keywords (english): Accounting; IFRS; banks; operational risk; risk management
• Language: croatian
• URN:NBN: urn:nbn:hr:148:145983
• Study programme: Title: Business Economics; Study programme type: university; Study level: graduate; Academic / professional title: magistar/magistra ekonomije (magistar/magistra ekonomije)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Open access
• Created on: 2020-09-29 10:13:25