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- W3207600645 abstract "Global derivatives activity continues to expand although they have provided some of the most devastating financial disasters.The debate on their regulation has always been present and is still unresolved. However, without undervaluing the importance of regulation and the usefulness of an adequate external control, a sound internal control system is essential to prevent new financial scandals. First of all, this paper, through the review of existing recommendations, rules, regulation and academic literature, studies and analyses the need and importance of internal control in derivative usage for risk management. And secondly, through a questionnaire about established policies, procedures and internal controls, it provides evidence related to its usage and control by Spanish savings banks." @default.
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- W3207600645 date "2007-07-01" @default.
- W3207600645 modified "2023-10-03" @default.
- W3207600645 title "Internal Control of Derivatives Usage by Spanish Savings Banks: An Empirical Survey: Control Interno de los Derivados en las Cajas de Ahorros Españolas: Un Estudio Empírico" @default.
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