Design methodology of risk-oriented internal control system of a bank

• T. S. Novashina ^[1] ; V. I. Karpunin ^[1] ; S. Efremova ^[2]
  1. [1] Synergy Moscow University of Industry and Finance, Russia
  2. [2] Independent Analyst, Russia
• Localización: Revista Inclusiones: Revista de Humanidades y Ciencias Sociales, ISSN-e 0719-4706, Vol. 8, Nº. Extra 3 (enero-marzo), 2021 (Ejemplar dedicado a: Nuevas miradas), págs. 256-274
• Idioma: inglés
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• Resumen

  • The article is devoted to a fundamentally new concept of the methodology for building the system of risk-oriented internal control in a bank. The authors use the system paradigm as the basic and key principle of the methodology for designing and building the bank's internal control system. The bank is viewed as a complexly organized socio-economic system, consisting of structural components – that is, functional subsystems of the bank, forming a new quality in their integrated unity - a deposit and credit institution. The second key component of the applied methodology is the principle of the system-functional organization, based on the understanding that each institutional component of the system - the internal structural and functional divisions of the bank (divisions, departments, management) when designed should be endowed with a necessary and sufficient set of specific functions. The third key component of the applied methodology is the principle and a special system requirement: the bank's internal control system is designed to perform a key function of providing feedback in the system. The presence of the feedback in a system of any type is a necessary condition for the existence of this system.