In the banking law, the increasing appreciation of organizational models is particularly important, the internal control system is institutionalized, the awareness of a strong link between control and risk arises with the consequent need for a control system that prevents, monitors and manages the risk. In the banking system, the articulated process of internal control finds its reason not only from the perspective of risk management through a constant and integrated assessment and monitoring, and therefore of the reinforcement of the bank’s capacity to manage business risks, but also from the need of protect different and wider interests. The subject that exerts the control function only indirectly pursues the business interest of the bank, since it primarily pursues the aim to allow the bank to realize its interests with the least risk possible, in order to protect the savers’ interests, and, more generally, all the rights that the banking business allows to realize and which find a constitutional protection in the art. 47 of the Constitution.
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|Titolo:||Il sistema di controllo interno delle banche nella prospettiva della tutela dei risparmiatori|
|Data di pubblicazione:||2019|
|Appare nelle tipologie:||1.1 Articolo in rivista|