Board of directors and senior management governance起到什么作用

问题如下：

Regarding the three lines of defense suggested by the Basel Committee on Banking Supervision's recommendations, which of the following is not one of the three common "lines of defense" suggested by the Basel Committee for operational risk governance?

选项：

A.

The internal audit function.

B.

Board of directors and senior management governance.

C.

Functionally independent corporate operational risk function.

D.

Business line management.

解释：

B is correct.

考点：“三道防线”

解析：三道防线分别是：

(1) business line management.业务层面

(2) an independent operational risk management function. 业务层面监管

(3) internal audit function.内部审计职能