Modelos de gerenciamento de risco operacional: estudo de caso em bancos de médio porte

Abstract

Resolution 3,380 of the Central Bank of Brazil determines that all financial institutions and other institutions authorized to operate by the Central Bank of Brazil should implement risk operational management structure until December 31st, 2007. Aiming at the highest levels of operational risk management adherence, the Central Bank benefits the institutions with more or less allocate capital according to the level of sophistication of their operational risk management models. Brazilian banks must adapt their structures according to the sophistication levels of the models, which are divided into three, as follows: Basic Indicator Approach, Standardized Approach and Advanced Measurement Approach. However, a question that emanates from this resolution is the reliability and efficiency degrees of use of such management. After just over two years of the structure implementation of operational risk management, it is important to perform an evaluation of its effectiveness, models and benefits perceived by the agents involved in the structures. This will be the main objective of this work. Based on the model of Christopher Marshall (2002), it will seek to evaluate and compare the structures and tools used by two national institutions of medium size. To do this, we have adopted the method of Case Study, being conducted interviews with operational risk managers of institutions. The results demonstrate that the institution whose adopted the Standardized Approach method has a better process of operational risk management than the other institution whose adopted the Basic Indicator method.