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:: year 7, Issue 19 (Spring 2014) ::
JMBR 2014, 7(19): 143-160 Back to browse issues page
Assessing Operational Risks in Credit Institutions Using COBIT Method
Ali Hasanzadeh , Amirhossein Ghorbani
Abstract:   (1302 Views)

In this study, we explain the importance of managing operational risks in financial institutions and banks. COBIT and specially the national legal framework will be described more precisely. In this regard, methods and principles of information system auditing is presented and explained. Lockhart method is used, which is scaled from "completely unsatisfactory" to "completely satisfactory". The results for 2012 show that the audit method has a positive, significant effect on the efficient management of operational risks.

Full-Text [PDF 542 kb]   (812 Downloads)    
Type of Study: Empirical Study |
Received: 2015/04/7 | Accepted: 2015/04/7 | Published: 2015/04/7
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year 7, Issue 19 (Spring 2014) Back to browse issues page
فصلنامه پژوهش‌های پولی-بانکی Journal of Monetary & Banking Research
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