In the context of control, approach to the risks posed by covid-19in the field of banking within the COSO internal control-integrated framework

2023-1-03
Genç, Derya
Control are the measres taken by the managemnet and other relevant units manage risks and increase the likelihood of achieving the determined goals and objectives. These control processes are generally determined by certain frameworks and one of the most valid frameworks is COSO. Along with the pandemic, the risks that banks may face have partially changed. Therefore, control processes should change against these risks. In this study, it hasbeen shown which COSO component these risks belong to and that there should be a dynamic control process with changing risks.

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Citation Formats
D. Genç, “In the context of control, approach to the risks posed by covid-19in the field of banking within the COSO internal control-integrated framework,” M.S. - Master Of Science Without Thesis, Middle East Technical University, 2023.