银行业务的核心在风险管理：规范内部控制[文献翻译].doc

1、原文MANAGINGCORERISKSINBANKINGINTERNALCOMTROLTHESCOPEOFINTERNALCONTROLISNOTLIMITEDTOAUDITWORKITISANINTEGRALPARTOFTHEDAILYACTIVITYOFABANK,WHICHONITSOWNMERITIDENTIFIESTHERISKSASSOCIATEDWITHTHEPROCESSANDADOPTSAMEASURETOMITIGATETHESAMEINTERNALAUDITONTHEOTHERHANDISAPARTOFINTERNALCONTROLSYSTEMWHICHREINFORCE

2、STHECONTROLSYSTEMTHROUGHREGULARREVIEWACCORDINGTOANIMFPUBLICATIONINTERNALCONTROLREFERSTOTHEMECHANISMINPLACEONAPERMANENTBASISTOCONTROLTHEACTIVITIESINANORGANIZATION,BOTHATACENTRALANDATADEPARTMENTAL/DIVISIONALLEVELAKEYCOMPONENTOFEFFECTIVEINTERNALCONTROLISTHEOPERATIONOFASOLIDACCOUNTINGANDINFORMATIONSYSTE

3、MINBANGLADESHANALYSISONTHEPERFORMANCESOFTHEBANKSHASPOINTEDOUTTHATANEFFECTIVEINTERNALCONTROLSYSTEMCOULDHAVECONTRIBUTEDSIGNIFICANTLYINIMPROVINGTHEPERFORMANCEOFTHECOMMERCIALBANKSIFTHECONTROLCULTUREISBROUGHTINTHROUGHPOLICYGUIDELINESANDSTRUCTURALCHANGESATTHESEBANKS12DEFINITIONINTERNALCONTROLISTHEPROCESS,

4、EFFECTEDBYACOMPANYSBOARDOFDIRECTORS,MANAGEMENTANDOTHERPERSONNEL,DESIGNEDTOPROVIDEREASONABLEASSURANCEREGARDINGTHEACHIEVEMENTOFOBJECTIVESINTHEEFFECTIVENESSANDEFFICIENCYOFOPERATIONS,THERELIABILITYOFFINANCIALREPORTINGANDCOMPLIANCEWITHAPPLICABLELAWS,REGULATIONS,ANDINTERNALPOLICIESINTERNALCONTROLSARETHEPO

5、LICIESANDPROCEDURESESTABLISHEDANDIMPLEMENTEDALONE,ORINCONCERTWITHOTHERPOLICIESORPROCEDURES,TOMANAGEANDCONTROLAPARTICULARRISKORBUSINESSACTIVITY,ORCOMBINATIONOFRISKSORBUSINESSACTIVITIES,TOWHICHTHECOMPANYISEXPOSEDORINWHICHITISENGAGED13INTERNALCONTROLENVIRONMENTTHEINTERNALCONTROLENVIRONMENTISTHEFRAMEWOR

6、KUNDERWHICHINTERNALCONTROLSAREDEVELOPED,IMPLEMENTEDANDMONITOREDITCONSISTSOFTHEMECHANISMSANDARRANGEMENTSTHATENSUREINTERNALANDEXTERNALRISKSTOWHICHTHECOMPANYISEXPOSEDAREIDENTIFIEDAPPROPRIATEANDEFFECTIVEINTERNALCONTROLSAREDEVELOPEDANDIMPLEMENTEDTOSOUNDLYANDPRUDENTLYMANAGETHESERISKSRELIABLEANDCOMPREHENSI

7、VESYSTEMSARETOBEPUTINPLACETOAPPROPRIATELYMONITORTHEEFFECTIVENESSOFTHESECONTROLSEACHCOMPANYNEEDSTOHAVEINPLACEANAPPROPRIATEANDEFFECTIVEINTERNALCONTROLENVIRONMENTTOENSURETHATTHECOMPANYISMANAGEDANDCONTROLLEDINASOUNDANDPRUDENTMANNERTHEFACTORSWHICHTOGETHERCOMPRISETHECONTROLENVIRONMENTAREABOARDOFDIRECTORST

8、HATISACTIVELYCONCERNEDWITHSOUNDCORPORATEGOVERNANCEANDTHATUNDERSTANDSANDDILIGENTLYDISCHARGESITSRESPONSIBILITIESBYENSURINGTHATTHECOMPANYISAPPROPRIATELYANDEFFECTIVELYMANAGEDANDCONTROLLEDAMANAGEMENTTHATACTIVELYMANAGESANDOPERATESTHECOMPANYINASOUNDANDPRUDENTMANNERORGANIZATIONALANDPROCEDURALCONTROLSSUPPORT

9、EDBYANEFFECTIVEMANAGEMENTINFORMATIONSYSTEMTOSOUNDLYANDPRUDENTLYMANAGETHECOMPANYSEXPOSURETORISKANDANINDEPENDENTAUDITMECHANISMTOMONITORTHEEFFECTIVENESSOFTHEORGANIZATIONALANDPROCEDURALCONTROLS14OBJECTIVEOFINTERNALCONTROLTHEPRIMARYOBJECTIVEOFINTERNALCONTROLSYSTEMINABANKISTOHELPTHEBANKPERFORMBETTERTHROUG

10、HTHEUSEOFITSRESOURCESTHROUGHINTERNALCONTROLSYSTEMBANKIDENTIFIESITSWEAKNESSESANDTAKESAPPROPRIATEMEASURESTOOVERCOMETHESAMETHEMAINOBJECTIVESOFINTERNALCONTROLAREASFOLLOWSEFFICIENCYANDEFFECTIVENESSOFACTIVITIESPERFORMANCEOBJECTIVESRELIABILITY,COMPLETENESSANDTIMELINESOFFINANCIALANDMANAGEMENTINFORMATIONINFO

11、RMATIONOBJECTIVESCOMPLIANCEWITHAPPLICABLELAWSANDREGULATIONSCOMPLIANCEOBJECTIVES15POLICYGUIDELINESFORINTERNALCONTROL151RESPONSIBILITYOFTHEBOARDOFDIRECTORSTHEOVERALLRESPONSIBILITYOFESTABLISHINGBROADBUSINESSSTRATEGY,SIGNIFICANTPOLICIESANDUNDERSTANDINGSIGNIFICANTRISKSOFTHEBANKRESTSWITHTHEBOARDOFDIRECTOR

12、STHROUGHTHEESTABLISHMENTOFAUDITCOMMITTEETHEBOARDOFDIRECTORSCANMONITORTHEEFFECTIVENESSOFINTERNALCONTROLSYSTEMBANGLADESHBANKHASALREADYINSTRUCTEDTHEBANKSTOESTABLISHAUDITCOMMITTEEAPPENDIX54THEINTERNALASWELLASEXTERNALAUDITREPORTSWILLBESENTTOTHEBOARDWITHOUTANYINTERVENTIONOFTHEBANKMANAGEMENTANDENSURETHATTH

13、EMANAGEMENTTAKESTIMELYANDNECESSARYACTIONSASPERTHERECOMMENDATIONSHAVEPERIODICREVIEWMEETINGSWITHTHESENIORMANAGEMENTTODISCUSSTHEEFFECTIVENESSOFTHEINTERNALCONTROLSYSTEMOFTHEBANKANDENSURETHATTHEMANAGEMENTHASTAKENAPPROPRIATEACTIONSASPERTHERECOMMENDATIONSOFTHEAUDITORSANDINTERNALCONTROL152RESPONSIBILITYOFTH

14、ESENIORMANAGEMENTINSETTINGOUTASTRONGINTERNALCONTROLFRAMEWORKWITHINTHEORGANIZATIONTHEROLEOFMANAGINGDIRECTORISVERYIMPORTANTHE/SHEWILLESTABLISHAMANAGEMENTCOMMITTEEMANCOM,WHICHWILLBERESPONSIBLEFORTHEOVERALLMANAGEMENTOFTHEBANKWITHGOVERNANCEAPPROPRIATEACTIVITYCONTROLSFORDIFFERENTDEPARTMENTSORDIVISIONSPHYS

15、ICALCONTROLSCHECKSFORCOMPLIANCEWITHEXPOSURELIMITSANDFOLLOWUPONNONCOMPLIANCEASYSTEMFORAPPROVALSANDAUTHORIZATIONSANDSYSTEMPFVERIFICATIONANDRECONCILIATIONCONTROLACTIVITIESINVOLVETWOSTEPS1THEESTABLISHMENTOFCONTROLPOLICIESANDPROCEDURESAND2VERIFICATIONTHATTHECONTROLPOLICIESANDPROCEDURESAREBEINGCOMPLIEDWIT

16、HSENIORMANAGEMENTSHOULDENSURETHATADEQUATECONTROLACTIVITIESAREANINTEGRALPARTOFTHEDAILYFUNCTIONSOFALLRELEVANTPERSONNELTHISENABLESQUICKRESPONSETOCHANGINGCONDITIONSANDAVOIDSUNNECESSARYCOSTSCONTROLACTIVITIESAREMOSTEFFECTIVEWHENTHEYAREVIEWEDBYMANAGEMENTANDALLOTHERPERSONNELASANINTEGRALPARTOFDAILYACTIVITIES

17、RATHERTHANANADDITIONTOITONEOFTHEMOSTIMPORTANTASPECTSOFINTERNALCONTROLSYSTEMREQUIRESTHATTHEREISAPPROPRIATESEGREGATIONOFDUTIESANDPERSONNELARENOTASSIGNEDCONFLICTINGRESPONSIBILITIESFURTHERMORETHEEMPLOYEESMUSTALSOBEPROVIDEDWITHNECESSARYAUTHORITYWHICHWILLENFORCESEGREGATIONSOFDUTIESFOREMPLOYEESTOCARRYOUTTH

18、EIRRESPONSIBILITIESPROPERLYEACHEMPLOYEESHOULDHAVEAPPROPRIATEJOBDESCRIPTIONAREASOFPOTENTIALCONFLICTSOFINTERESTSHOULDBEIDENTIFIED,MINIMIZEDANDSUBJECTTOCAREFULINDEPENDENTMONITORING155MANAGEMENTREPORTINGSYSTEMEFFECTIVEINTERNALCONTROLSYSTEMREQUIRESTHATTHEREISANEFFECTIVEREPORTINGSYSTEMOFINFORMATIONTHATISR

19、ELEVANTTODECISIONMAKINGTHEINFORMATIONSHOULDBERELIABLE,TIMELYACCESSIBLEANDPROVIDEDINACONSISTENTFORMATINFORMATIONWOULDHAVETOINCLUDEEXTERNALMARKETINFORMATIONABOUTEVENTSANDCONDITIONSTHATARERELEVANTTODECISIONMAKINGINTERNALINFORMATIONINCLUDEFINANCIAL,OPERATIONALANDCOMPLIANCEDATATHERESHOULDBEAPPROPRIATECOM

20、MITTEESWITHINTHEORGANIZATIONWHICHWOULDEVALUATEDATARECEIVEDTHROUGHVARIOUSINFORMATIONSYSTEMSTHISWILLENSURESUPPLYOFCORRECTANDACCURATEINFORMATIONTOTHEMANAGEMENTINTERNALINFORMATIONMUSTCOVERALLSIGNIFICANTACTIVITIESOFTHEBANKTHESESYSTEMSINCLUDINGTHOSETHATHOLDANDUSEDATAINELECTRONICFORMMUSTBESECURE,MONITOREDI

21、NDEPENDENTLYANDSUPPORTEDBYCONTINGENCYARRANGEMENTSMOSTIMPORTANTLYTHECHANNELSOFCOMMUNICATIONMUSTENSURETHATALLSTAFFFULLYUNDERSTANDANDADHERETOPOLICIESANDPROCEDURESEFFECTINGTHEIRDUTIESANDRESPONSIBILITIESANDTHATOTHERRELEVANTINFORMATIONISREACHINGTHEAPPROPRIATEPERSONNEL156MONITORINGACTIVITIESTHISWILLALLOWTH

22、EBOARDANDTHEMANAGEMENTTOHAVEANINDEPENDENTOVERVIEWONTHEOVERALLCONTROLSYSTEMOFTHEBANK158REGULATORYCOMPLIANCEFORTHEBANKSCENTRALBANKISTHEPRIMARYREGULATOR,WHOGOVERNSTHEACTIVITIESOFBANKSINADDITIONTAXAUTHORITY,REGISTRAROFJOINTSTOCKCOMPANY,FINANCEMINISTRYETCAREDIFFERENTTYPESOFREGULATORYBODIESWHOSEDIRECTIVES

23、HAVESIGNIFICANTIMPACTOFBANKSBUSINESSTHEINTERNALCONTROLSYSTEMSHOULDALWAYSTAKEINTOACCOUNTTHEBANKSINTERNALPROCESSESTOMEETTHEREGULATORYREQUIREMENTBEFORECONDUCTINGANYOPERATIONTHEINTERNALCONTROLSYSTEMOFTHEBANKMUSTBEDESIGNEDINAMANNERTHATTHECOMPLIANCEWITHREGULATORYREQUIREMENTSISRECOGNIZEDINEACHACTIVITYOFTHE

24、BANKTHEBANKMUSTOBTAINREGULARINFORMATIONONREGULATORYCHANGESANDDISTRIBUTEAMONGTHECONCERNEDDEPARTMENT,SOTHATTHEYCANTAKENECESSARYACTIONTOADAPTTOSUCHCHANGESTHEBANKMUSTDEVELOPANEFFECTIVECOMMUNICATIONPROCESSWHICHWILLALLOWSMOOTHDISTRIBUTIONOFRELEVANTREGULATIONSAMONGDIFFERENTDEPARTMENTSANDPERSONNEL159ESTABLI

25、SHMENTOFACOMPLIANCECULTUREABANKISSAIDTOHAVESTRONGCOMPLIANCECULTUREWHENTHROUGHOUTTHEORGANIZATIONEMPLOYEESAREENCOURAGEDTOCOMPLYWITHPOLICIES,PROCEDURESANDREGULATIONEVENANINDIVIDUALATTHELOWESTECHELONSHOULDBEEMPOWEREDTOSPEAKUPWITHOUTTHEFEAROFREPRISALIFSHE/HEIDENTIFIESSOMETHINGNONCOMPLIANTTHEBOARDOFDIRECT

26、ORSANDTHESENIORMANAGEMENTMUSTESTABLISHACOMPLIANCECULTUREWITHINTHEBANKINGORGANIZATIONTHATEMPHASIZESANDDEMONSTRATESTOALLLEVELSOFPERSONNELTHEIMPORTANCEOFINTERNALCONTROLINORDERTOESTABLISHACOMPLIANCECULTURETHEBOARDOFDIRECTORSANDSENIORMANAGEMENTMUSTPROMOTEAHIGHETHICALANDINTEGRITYSTANDARDINREINFORCINGETHIC

27、ALVALUESTHEBANKINGORGANIZATIONSHOULDAVOIDPOLICIESANDPRACTICESTHATPROVIDEINADVERTENTINCENTIVEFORINAPPROPRIATEACTIVITIESEXAMPLESOFSUCHPOLICIESANDPRACTICESINCLUDEUNDUEEMPHASISONPERFORMANCETARGETSOROPERATIONALRESULTS,PARTICULARLYSHORTTERMONESTHATIGNORELONGTERMRISKSANDCOMPENSATIONSCHEMESTHATOVERLYDEPENDO

28、NSHORTTERMPERFORMANCETHEBOARDOFDIRECTORSANDTHESENIORMANAGEMENTMAYESTABLISHACODEOFETHICSTHATALLLEVELSOFPERSONNELMUSTSIGNANDADHERETOSOURCEMRJAHANGIRALAM,MRJALALAHMED,MRRQMFORKAN,MRMOINULISLAM,MRRAISUDDINAHMAD,MRSIDDIQURRAHMAN,2007“MANAGINGCORERISKSINBANKINGINTERNALCONTROL物理控制是检查风险限额和对不遵守规定的后续，核查与和解一个审

29、批和许可和系统公积金制度。控制活动包括两个步骤（1）建立控制政策和程序；（2）确认该控制政策和程序已得到遵守。高级管理层应确保有足够的控制活动是对所有相关人员的日常职能不可分割的一部分，这可以快速针对条件的不断变化，避免不必要的费用。控制活动时，他们是最有效率的看到非管理和所有的人其他人员作为日常活动不可分割的一部分,而不是增加了它。内部控制制度中最重要的一个方面，需要的是适当职责分工和人员责任分配不冲突。此外，雇员还必须配备必要的权力这将执行职责的划分。为员工正确地履行其职责每个员工应当有适当的职位描述。经过仔细独立监测，最小化确定潜在利益冲突的区域。155管理报告系统有效的内部控制系统需要

30、有一个有效的报告决策相关信息的系统。信息应该是可靠的、及时容易获取，并采用一致的格式信息必须包括有关事件的外部市场信息和相关决策的条件。内部信息包括财务、操作及合规数据。通过信息系统收到的信息，需要有适当的委员会组织评估数据。这将保证提供正确的和准确的信息管理。内部信息必须包括银行所有的重大活动。这些系统包括那些持有和使用数据在电子表格必须安全、独立的监测和应急计划的支持。最重要的沟通渠道必须确保所有工作人员充分认识和把握影响的政策和程序履行职责和责任，其他有关资料到达适当的人员。156监测活动和纠正不足之处本银行的内部控制的有效性上，应监测正在进行的基础。高风险的项目，应当确定和监测的一部分

31、日常活动。此外，还有应定期评价业务范围和内部审计业务团队。必须有一个有效的全面内部审计的内部控制系统进行独立运作,适当的培训和有关人员特定的管理。重大的稽核小组鉴定的不足,应当定期向董事会报经。董事会审计委员会应该提交审查。最好是内部控制的团队应该向董事会汇报董事或审计委员会。如果实际的考虑不允许内部控制小组，那么它可以由总经理直接向董事会报告。内部控制缺陷，无论是否确定的业务范围，内部审计或其他控制人员应及时报告和迅速的方式，适当的管理水平的立即处理。资料内部控制不足时，在有需要时提出建议报高级管理层和董事会。每家银行应列出自己的方针，分支机构应该是什么方面作为主要考虑。但是，应该指出的是，

32、应考虑到主要的金融风险或损失，重要的进程失效，严重的员工失当行为等。157外部审计师在评价内部控制系统的作用外部审计由于其独立性可以从管理银行和银行的内部控制制度提供优点和缺点的建议没有偏见。他们可以检查的该银行的交易记录，并评估其会计政策，信息披露政策和由银行制成的财务评价方法，这将使董事会和管理层对银行的整体控制系统有独立的概览。158合规性对银行来说谁管理银行的活动谁就是中央银行主要监管机构。此外有重大影响的银行监管机构种类分为税务机关，联合股份公司，注册财政部等都是他们的指示银行业务。内部控制制度应该总是考虑到银行内部过程,以满足前管理要求进行操作。该银行的内部控制制度的设计方式必须以

33、法规要求确定银行的每个活动。银行必须获得监管和有关部门变化之间定期分发的信息，使他们能够采取必要行动，以适应这种变化。银行必须建立一个有效的沟通过程，这将允许有关规定平稳分布在不同部门和人员之间。159建立合规文化当整个组织鼓励员工遵守政策，程序和监管，银行就有强烈的合规文化。如果她/他的东西标识不符合规定的，即使是在最底层的人也有权说话而没必要担忧报复。董事会和高级管理层必须在建立在银行组织合规文化中强调和论证对各级人员内部控制的重要性。为了建立一个合规文化，董事会和高级管理人员必须促进高道德和诚信标准。银行机构加强道德价值观应避免政策和做法，不为不适当的活动意外奖励。这些政策和做法的例子包括绩效目标或经营业绩，特别是短期，忽视长期风险和补偿计划，过分依赖、强调短期履行期限。董事会和高级管理层可以建立一个“道德规范”,各级人员必须签署和坚持。出处MRJAHANGIRALAM,MRJALALAHMED,MRRQMFORKAN,MRMOINULISLAM,MRRAISUDDINAHMAD,MRSIDDIQURRAHMAN,银行业务的核心在风险管理内部控制和合规,会计与经济学200744166192