Análise da transparência no gerenciamento de riscos à luz dos processos de tecnologia da informação: estudo em instituições bancárias com operação no Brasil

Abstract

The information’s disclosure on bank financial institutions with operations in Brazil involves public disclosure of these information. It allows customers to use it for analysis of Financial Institution conditions and the performance of its management-related activities. In this context, this study analyzed which are the relations of disclosure in the risks management in the biggest Banking Institutions with operations in Brazil, from the Information Technology processes. This research is qualitative and quantitative, the data collection was carried out through a study in risk management reports available in the virtual pages of the 24 biggest Banking Institutions with operations in Brazil. Through content and lexical analysis performed in the reports it appears that transparency of information is very significantly related to the Basel Agreement’s rules and with the Information’s Disclosure to a good credit’s management risks, liquidity, market and operational.