NO.PZ2023090501000063
问题如下：
National regulators in an emerging market country are developing guidelines for appropriate risk management responsibilities for different business functions at the country's banks. A regulatory analyst is asked to prepare a report recommending best practices for the firm-wide risk management, audit, and operations functions. Which of the following should the analyst recommend as an appropriate responsibility of the audit function?
选项：
A.
Analyzing correlation and volatility assumptions in a bank's VaR models
B.
Implementing risk management policies related to stock-based compensation
C.
Monitoring risk exposures on a day-to-day basis for adherence to a bank's concentration limits
D.
Processing confirmations and settlements for trades executed by a bank
解释：
Explanation
A is correct. Analyzing volatility and correlation assumptions is an appropriate responsibility for an audit function.
B is incorrect. This is performed by senior management or the risk management group.
C is incorrect. This is performed by the risk management function.
D is incorrect. This is performed by the operations function.
Section Foundations of Risk Management
Learning Objective Assess the role and responsibilities of a firm's audit committee.
Reference Global Association of Risk Professionals. Foundations of Risk Management. New York, NY: Pearson, 2022. Chapter 3. The Governance of Risk Management.
A选项怎么是审计的智能呢？不应该是CRO的职能吗
