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Coordonatele auditului in marketingul financiar-bancar - situatia din Romania

Author

Listed:
  • Dura, Codruta
  • Driga, Imola

Abstract

The general term of internal audit was established in relation to the financial accounting activity; this notion was gradually replaced by a new approach which expands the sphere of the audit so that the preoccupation for the future is very important for any audit activity. If forming and consolidating a favorable image of the bank among service consumers represents a marketing problem, then solving it requires numerous instruments from the marketing policies; the most important role is attributed to the audit. The final goal of the marketing audit is drawing up a table regarding the performances and the efficiency of the bank, in relation to the risks involved by financial institutions and its operations. In this respect, specialists in banking management have come up with different models of calculations and rating systems in their trials to obtain the most accurate scan of the “state of health” of the banks, and moreover in their trials to identify the institutions which face financial and operational difficulties leading to bankruptcy. The uniform bank rating system is a specific instrument for the supervising activity and has its origins in the USA ; it has later been borrowed by German, Italian, Great Britain authorities, which use influential components in their banking system; later on, their system was adopted by most central banks within the European Union. In Romania, the uniform bank rating system has been implemented by N.B.R. (the National Bank of Romania) since 2000; the specific components that were analyzed are: the capital adequacy (C), the quality of assets (A), the management (M), profitability (P), liquidities (L) and sensitivity (S) starting from the year 2005. For short, this system is called CAMPL. The evaluation of these specific elements represents an important criterion for establishing a compound rating, which means assigning scores to each bank. The compound rating for the banking system is established based on economic – financial indicators and prudence indicators.

Suggested Citation

  • Dura, Codruta & Driga, Imola, 2007. "Coordonatele auditului in marketingul financiar-bancar - situatia din Romania," MPRA Paper 3221, University Library of Munich, Germany.
  • Handle: RePEc:pra:mprapa:3221
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    File URL: https://mpra.ub.uni-muenchen.de/3221/1/MPRA_paper_3221.pdf
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    References listed on IDEAS

    as
    1. Peter J.G. Vlaar, 2003. "On the Influence of capital Requirements on Competition and Risk taking in Banking," DNB Staff Reports (discontinued) 102, Netherlands Central Bank.
    Full references (including those not matched with items on IDEAS)

    More about this item

    Keywords

    marketing audit; uniform bank rating system; the capital adequacy; the quality of assets ; sensitivity to market risk;

    JEL classification:

    • M31 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Marketing and Advertising - - - Marketing
    • E58 - Macroeconomics and Monetary Economics - - Monetary Policy, Central Banking, and the Supply of Money and Credit - - - Central Banks and Their Policies
    • A10 - General Economics and Teaching - - General Economics - - - General

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