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The Spanish savings banks and the competitive cooperation model (1928-2002)

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In the UK, the financial regulatory framework under the UK Financial Services and Markets Act 2000 (FSMA) 10 requires banks and other authorised financial firms to establish internal systems of control, compliance, and reporting for senior management and other key personnel. Under FSMA, the Financial Services Authority (FSA) has the power to review and sanction banks and financial firms regarding the types of internal control and compliance systems they adopt. 11 These systems must be based on recognised principles and standards of good governance in the financial sector. These regulatory standards place responsibility on the senior management of.

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