University of Bihać, Bihać, Bosnia and Herzegovina
University of Zenica, Zenica, Bosnia and Herzegovina
Funkcija praćenja usklađenosti poslovanja predstavlja jednu od tri kontrolne
funkcije banaka u FBiH, koja je kroz bankarski sistem institucionalno zaživjela
2017. godine na osnovu relevantne odluke federalnog bankarskog supervizora.
U tom smislu, kao jedan od tri stuba nezavisnih i kontrolnih funkcija koje
upravljaju sa odgovarajućim rizicima, autori metodološkim pristupom
ekonomske analize prava tematiziraju ulogu iste kroz segment anticipacije,
identifikacije, analize i tumačenja novih propisa, a sve sa ciljem minimaliziranja
rizika koji mogu imati ekonomski štetne posljedice po poslovanje banke.
Uzimajući u obzir činjenicu da uloga i značaj Funkcije praćenja usklađenosti
još uvijek nisu prepoznati od strane domaćih i regionalnih autora, kroz rad je
prikazan i historijski osvrt na genezu razvoja i prepoznavanje značaja ovog
dijela bankarskih poslova i procesa na američkom i evropskom kontinentu, uz
fokus na općeprihvaćene međunarodne standarde u ovoj oblasti.
Compliance monitoring function is one of the three bank’s control functions
in the FB&H, which was institutionally established in 2017 by relevant
decision of the federal banking supervisor. In this sense, as one of the three
pillars of independent and control functions that manage appropriate risks, the
authors, using a methodological approach of the economic analysis of law,
thematize the role of the same function through the segment of anticipation,
identification, analysis and interpretation of new regulations, all with the aim
of minimizing the risks that may have negative economic consequences for the
bank’s operations. Taking into account the fact that the role and importance of
the Compliance monitoring function is still not recognized by domestic and
regional authors, the paper also contains a historical overview of development
and recognition of the importance of this banking operations and processes
segment on the American and European continents, with a focus on generally
accepted international standards in this area.
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