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Control Systems and Asset Quality Evaluation

In: Bank Management and Supervision in Developing Financial Markets

Author

Listed:
  • Wilbert O. Bascom

    (First Equity Corporation)

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.

Suggested Citation

  • Wilbert O. Bascom, 1997. "Control Systems and Asset Quality Evaluation," Palgrave Macmillan Books, in: Bank Management and Supervision in Developing Financial Markets, chapter 12, pages 243-265, Palgrave Macmillan.
    • Handle: RePEc:pal:palchp:978-0-230-37239-9_12
    DOI: 10.1057/9780230372399_12
    as

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