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pz-stepsutake · 2020年03月10日

问一道题:NO.PZ2019052001000005

问题如下:

Thor Bank is a small commercial bank. Despite the limited support provided by the board, its risk management officer is trying to institute strong operational risk controls. The manager is considering several elements as potentially key components of a powerful control environment. Regarding the effective risk control environment suggested by the Basel Committee on Banking Supervision, Which of the following is not one of the required component?

选项:

A.

Control activities.

B.

Monitoring activities.

C.

An independent organization is used to manage business operations risks.

D.

A control environment.

解释:

C is correct.

考点:有效风险管理环境的五要素

解析:有效的风险管理环境五要素为:(1) a control environment,(2) risk assessment, (3) control activities,(4) information and communication, and (5) monitoring activities.

一个功能上独立的操作风险管理机构不是必须的,尤其是对于一家小银行,可能所有风险管理会在一个机构内,不按种类分开。

这部分内容,在讲义的哪页。。

1 个答案

品职答疑小助手雍 · 2020年03月11日

同学你好,这是147页里principle 9 里的内容,不过这里原版书借鉴的是以前COSO风险管理五要素的背景内容,已经有些过时了,作为补充知识了解一下就好。