Ryzyko braku zgodności w bankowości — compliance oraz instytucja whistleblowing

Abstrakt

Compliance risk in the banking system and institutions of whistleblowing

Considerations of this article focus on the banking system in which the current problem is compliance risk with laws and regulations. It explains the basic concept of “compliance risk” as well as the fundamentals of the functioning of the compliance system, which are necessary for the the ensuing considerations. Over the last few years we have winessed a significant increase in new legal acts aimed at deepening the regulation of the financial system. This article analyzes existing legal acts, as well as the “soft law” regulations relating to the compliance sector, advancing a thesis on the necessity of constant supervision over the validity of binding regulations in relation to the development of the banking system. In the last part of the article attention was paid to one of the compliance measures, that is, the whistleblowing institution and the issue of reporting possible violations and protection of the person reporting those violations.