问一道题：NO.PZ2019043001000023

问题如下：

Regarding the existence or addition of an independent risk management department, in which of the following situations would the value of the bank not be added?

选项：

When a bank has multiple business units, and these units all guided by their specific risk objectives.

When the bank's risk management process can flexibly and always manage its risk below the set acceptable threshold level.

When the cost of having incremental risk above the optimal level is very high.

When the fixed cost of establishing a risk management department is lower than the benefits.

解释：

B is correct.

考点：风险管理成本控制

解析：如果银行的风险管理流程非常不灵活，为了将银行的风险管理到设定的可接受的阈值水平以下可能会导致控制了风险但不创造任何价值。

目前管理流畅的情况下，增加独立的风险部门不一定会增加公司价值。