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。。