medium · Frm Part 2 Operational Risk

A bank's internal audit department discovers that a trader has been concealing losses by using a fictitious 'error account' which the trader also controls for settlement.

Which historical case and control failure does this most closely mirror?

  1. Silicon Valley Bank; interest rate risk mismatch.
  2. FTX; lack of stablecoin reserves.
  3. Barings Bank; lack of segregation of duties.
  4. Long-Term Capital Management; lack of transparency.

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