商业银行公司治理简介课件.ppt

From a corporate governance perspective, if the financial institution does not adequately monitor overseas operations, the bank could be impacted -e.g. Barings. Supervisors may have to review controls at offshore locations through internal audit reports if there is no consolidated supervision at the other location. We have spoken about the increasingly sophisticated global market place, and the increased complexity of the banking environment.Despite the complexities, common sense and high quality personnel resources will go along way to protecting banks from losses and help ensure effective CG. Routinely after a loss involving a theft or embezzlement, we determine that a sufficient background check was not conducted. For sensitive positions this should be part of the hiring process. Insist that personnel demonstrate the integrity in all that they do. If you ever have reason to believe that someone’s character or integrity is in question remove them. In difficult times they will cause management and the bank problems. If you are not sure where to begin looking for potential risk, “Follow the Money.” The products or business lines generating the most revenue are good places to start looking at CG and control issues. Whether you think in terms of customer product, or business unit profitability, you can ask the two simple questions that are fairly straight forward; Is this reasonable? Does this make sense? If those questions can’t be answered easily, proceed with caution. For CG to be fully effective management at all levels must make the hard business decisions. Exit relationships, discontinue product line, reduce risk limits, terminate employees if necessary. All the business data and sophisticated measurements available are not useful if hard decisions do not get made. * Limits on Loans to Related Parties对关联贷款的限制 Prior supervisory approval required for: 监管者预先核准要求： Loans exceeding 25% of capital 贷款超过资本的25% to any one debtor in the private s