Abstract
M.Comm.
The purpose of this study is to describe the different approaches to risk management by
the bank's ALCO and the bank's treasury. The clear identification of their responsibilities
will improve overall management, profitability, performance evaluation and
benchmarking, as well as the interpretation and management of market risk regulation.
The contribution of this study lies in the fact that this problem is frequently mentioned by
senior bank executives and researchers as one factor inhibiting to the effective strategic
management of banks and one of the major causes of friction between management in
banks.