Resumo

ARCENEGUI-RODRIGO, José Antonio; MARTIN-LOZANO, José Manuel  e  OBRERO-CASTILLA, Vicente. Model Proposal for Prevention and Management of Internal Fraud due to Parallel Banking in Spanish Banks. Cuad. Contab. [online]. 2015, vol.16, n.spe42, pp.625-660. ISSN 0123-1472.  https://doi.org/10.11144/Javeriana.cc16-42.pmpg.

In Spain, internal fraud due to parallel banking is defined as the illegal collection of funds by bank employees or third parties. Cases of parallel banking have an important impact on the reputation, economy, and legal areas of financial institutions. The main issues faced when managing and learning of this risk are confidentiality and the lack of information and statistics with a sufficient degree of historical depth. To solve this situation, this work defines the profile of fraudster and the thematic characteristics of fraud. Based on these characteristics, we propose specific techniques and tools to prevent, detect, and mitigate this risk. The proposed prevention mechanism develops a specific indicator system -and its corresponding controls- based on function separation. Likewise, we set the requirements for ethics codes to be useful tools in the struggle against this kind of fraud. The proposed work program to be carried out for detection includes the analysis of the different stages of forensic research. Additionally, we propose new research lines based on the analysis of the new databases of financial institutions and a change in the approach of financial supervisors which can lead to an increase in the transparency at the time of managing this risk.

Palavras-chave : financial institutions; internal fraud; parallel banking; risk-prevention guide; financial system; financial institution management; corrupt practices; auditing.

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