Journal of
Italian
Banking
Association
year 100
Italian
Banking
Association
year 100
Archive » February 2014 » The application of the principle of proportionality in the new bank’s Internal control system
The application of the principle of proportionality in the new bank’s Internal control system
Emanuele Diquattro, Sebastiano Mazzù, Giuseppe VaccarellaFebruary 2014
Jel codes: G21, G28, G01
How the principle of proportionality can be applied to the new bank’s Internal control system? Applying the Drsa methodology of classification to a significant Italian banks sample, the research proposes three different banks’ segments. Each segment is defined according to the size of the bank, the operational complexity and the nature of services provided. The options for structuring the banks control functions are related to these characteristics
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