4 résultats pour « accounting »

RPA in Accounting Risk and Internal Control: Insights from RPA Program Managers

This study investigates the #riskmitigation and #internalcontrols organizations implement in their Robotic Process Automation (#rpa) deployments in #accounting. RPA #governance models range from being fully centralized to being entirely decentralized. RPA #risk and #control oversight includes unique #riskassessments for the RPA accounting environment.

Silicon Valley Bank - (Why) Did Regulation And Risk Management Fail To Uncover Substantial Risks?

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"This paper examines the major causes of #svbcollapse collapse in March 2023 from a #regulatory and #riskmanagement perspective... Our analysis reveals major weaknesses in SVB’s risk management practice but also underlines weaknesses in the US regulatory regime [compared to #baseliii] reaching from reporting exemptions for small banks in the domain of liquidity and interest rate risks, non-sufficiently sensitive monitoring ratios, and misalignments between #accounting and risk management principles hindering effective oversight."