https://m2.mtmt.hu/ eng 2026-07-28 22:58 JournalArticle 36946833 ADMIN_APPROVED true 0 false 2026-04-08T08:14:47.126+0000 2026-04-08T08:09:17.055+0000 2026-02-14T12:18:42.878+0000 true 10036343 Bognár Ferenc /api/author/10036343 Author true 10036343 2026-04-08T08:09:10.799+0000 2026-04-08T08:09:10.799+0000 2026-04-08T08:09:17.187+0000 true 10097950 Bana Szilvia /api/admin/10097950 Admin true true false true 24 24 /api/publicationtype/24 PublicationType 1 true 24 JournalArticle true 10000059 Article true 24 24 /api/publicationtype/24 PublicationType 1 true 24 JournalArticle /api/subtype/10000059 Szakcikk SubType 101 true 10000059 true 1 /api/category/1 Category true 1 Murányi, Klaudia The compliance assurance function in light of the recommendation for internal defense lines in Hungary true false /api/journal/10018683 REVIEWED true true 10018683 true 10018683 false 2062-9737 2786-1465 Journal 16 1 13 25 13 13 2026 The internal defense lines are closely intertwined with the overall operation and security of financial organizations. Their effective functioning is critically important not only for the organization itself but also for maintaining economic stability and societal trust. Consequently, their establishment and maintenance are indispensable for the sustainable and secure operation of the financial sector. In my study, I aim to provide a descriptive overview of the compliance assurance function, including a brief review of the literature, legal regulations, and the National Bank of Hungary Recommendation No. 12/2022 (VIII. 11.), which pertains to the establishment and operation of internal defense lines, as well as the governance and control functions of financial organizations. The purpose of the study is to present in detail the rules formulated by the recommendation regarding the compliance assurance function, emphasizing the importance of internal defense lines for the stability and integrity of the financial sector. true 2026 false true true false true false GOLD 2026-04-08 true https://doi.org/10.35925/j.multi.2026.1.2 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 2 2 false false false false 2026-04-07T08:09:16.950+0000 Pénzügyi és Számviteli Intézet (ME / GTK) 1 5 1 1 0 false Language 10002 /api/language/10002 Angol English true 2 true PersonAuthorship 133967752 /api/authorship/133967752 1 1.0 true false false Author 10054290 /api/author/10054290 Murányi Klaudia true 10054290 true Murányi Klaudia true false false AuthorshipType 1 /api/authorshiptype/1 0 true 0 true false true PublicationIdentifier 31431177 /api/publicationidentifier/31431177 PlainSource 6 /api/publicationsource/6 PublicationSourceType 10001 /api/publicationsourcetype/10001 true true true DOI DOI https://doi.org/@@@ true true 6 true GOLD true IDENTICAL 10.35925/j.multi.2026.1.2 https://doi.org/10.35925/j.multi.2026.1.2 false true PublicationIdentifier 31431178 /api/publicationidentifier/31431178 PlainSource 40 /api/publicationsource/40 PublicationSourceType 10006 /api/publicationsourcetype/10006 true true true Egyéb URL Other URL @@@ true true 40 true GOLD true IDENTICAL https://ojs.uni-miskolc.hu/index.php/multi/article/view/3967 https://ojs.uni-miskolc.hu/index.php/multi/article/view/3967 false true Reference 72443472 /api/reference/72443472 1 false true /api/publication/36946833 <div class="JournalArticle Publication long-list"> <div class="authors"> <img title="Forrásközlemény" style="float: left" src="/frontend/resources/grid/publication-core-icon.png"> <img title="Idézőközlemény" style="float: left" src="/frontend/resources/grid/publication-citation-icon.png"> <div class="autype autype0"> <span class="author-name" mtid="10054290"><a href="/gui2/?type=authors&mode=browse&sel=10054290" target="_blank">Murányi Klaudia (<span class="authorship-author-name">Murányi Klaudia</span> <span class="authorAux-mtmt"> Pénzügyi Jog</span>) </a> </span> <span class="author-affil"><span title="University of Miskolc">UM</span>/<span title="Faculty of Economics">FE</span>/Pénzügyi és Számviteli Intézet</span> </div> </div> <div class="title"><a href="/gui2/?mode=browse&params=publication;36946833" target="_blank">The compliance assurance function in light of the recommendation for internal defense lines in Hungary</a></div> <div> <span class="journal-title">MULTIDISZCIPLINÁRIS TUDOMÁNYOK: A MISKOLCI EGYETEM KÖZLEMÉNYE</span> <span class="journal-issn">(<a target="_blank" href="https://portal.issn.org/resource/ISSN/2062-9737">2062-9737</a> <a target="_blank" href="https://portal.issn.org/resource/ISSN/2786-1465">2786-1465</a>)</span>: <span class="journal-volume">16</span> <span class="journal-issue">1</span> <span class="page"> pp 13-25 </span> <span class="year">(2026)</span> </div> <div class="pub-footer"> <span class="language" xmlns="http://www.w3.org/1999/html">Language: English | </span> <span class="identifiers"> <span class="id identifier oa_GOLD" title=" Gold "> <a style="color:blue" title="10.35925/j.multi.2026.1.2" target="_blank" href="https://doi.org/10.35925/j.multi.2026.1.2"> DOI </a> </span> <span class="id identifier oa_GOLD" title=" Gold "> <a style="color:blue" title="https://ojs.uni-miskolc.hu/index.php/multi/article/view/3967" target="_blank" href="https://ojs.uni-miskolc.hu/index.php/multi/article/view/3967"> Other URL </a> </span> </span> <div class="publication-citation"> <a target="_blank" href="/api/publication?cond=citations.related;eq;36946833&sort=publishedYear,desc&sort=title"> Number of cited publications: 2 </a> </div> <div class="mtid"><span class="long-pub-mtid">Publication: 36946833</span> | <span class="status-data status-ADMIN_APPROVED"> Admin approved </span> Core Citing | <span class="type-subtype">Journal Article ( Article ) </span> | <span class="pub-category">Scientific</span> | <span class="publication-sourceOfData"></span> </div> <div class="lastModified">Last Modified: 2026.04.08. 10:09 Szilvia Bana (admin) </div> </div></div>