Contribuição ao gerenciamento do risco operacional em instituições do sistema financeiro nacional através da contabilidade

Abstract

Abstract: The objective of this work is to analyze the contribution of Accounting in the management of operational risk in financial institutions from the perspective of the New Basel Capital Accord. The analysis considers accounting principles related to methods for recording, recognizing and disclosing business, as well as aspects associated with managerial accounting information, internal controls and internal audit. From this set of interrelated knowledge emerges the contribution of Accounting. To this end, a review of the characteristics of the national financial industry after the implementation of the Real Plan is carried out. The financial risks inherent to the activities of this industry are also identified, and among them, the operational risk, from the perspective of the New Agreement. The relationship between this risk and Accounting is established. Of note are the current financial risks under the scope of capital requirement contemplated in the regulation established by the National Monetary Council - market and credit risks, for which sophisticated measurement methodologies were developed. In contrast, the financial industry has not yet developed procedures and models for identifying, measuring and controlling operational risk, with a view to managing it and determining the corresponding capital charge. Due to this circumstance, a proposal for such procedures is presented, as well as a practical approach, through which the variation in the equity of four financial institutions is analyzed, evidenced in the financial statements, associated with the indication of the probable risks incurred and the degree of effectiveness of the management developed by the administration.