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Control Systems and Asset Quality Evaluation

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Abstract

Among the most important responsibilities for bank management in developing financial markets are to establish and maintain efficient accounting and other records, and internal control systems that ensure the protection of the bank’s assets; and to originate and maintain assets of the highest quality. The maintenance of adequate record keeping and internal control systems should be one of the regulatory requirement for establishing and operating banks in these markets. Such records and controls are required to enable management to prepare and present correct accounts to shareholders and the public, and reports to the regulators and supervisors.

Keywords

Bank Management Credit Policy Asset Portfolio Internal Audit Function Asset Quality 
These keywords were added by machine and not by the authors. This process is experimental and the keywords may be updated as the learning algorithm improves.

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Copyright information

© Wilbert O. Bascom 1997

Authors and Affiliations

  1. 1.First Equity CorporationUSA

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