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fdzh · 2025年05月28日

关于选项C,请问讲义中哪里提到内审和外审要一起进行审查?

NO.PZ2025041201000027

问题如下:

A large commercial bank is committed to improving its management of money laundering and financing of terrorism (ML/FT) risks, following the three lines of defense approach. The bank's Chief Risk Officer (CRO) is reviewing the current practices and considering recommendations to enhance risk management. Which of the following actions would be most appropriate for the CRO to suggest?

选项:

A.

The business line managers should be responsible for developing and implementing independent AML/FT risk assessment models for their respective units.

B.

The CRO should directly oversee the day - to - day monitoring of ML/FT risks within each business line to ensure compliance.

C.

Internal and external auditors should jointly conduct a comprehensive review of the bank's ML/FT risk management controls to ensure their effectiveness and regulatory compliance.

D.

The corporate operational risk function should be tasked with handling all customer complaints related to suspected ML/FT activities.

解释:

Option ABusiness line managers are part of the first line of defense, but developing and implementing independent AML/FT risk assessment models is not their primary responsibility. This could lead to inconsistent and potentially ineffective risk assessment across the bank. So, this option is incorrect.

Option BThe CRO should not directly oversee the day - to - day monitoring of ML/FT risks within each business line. This is the responsibility of the first line of defense (business units), and the CRO's role is more about overall oversight and strategy. So, this option is incorrect.

Option CInternal and external auditors play a crucial role in the third line of defense. Jointly conducting a comprehensive review of the bank's ML/FT risk management controls helps ensure their effectiveness and compliance with regulations. This is an appropriate action. Thus, this option is correct.

Option DHandling customer complaints related to suspected ML/FT activities should be part of the first line of defense (business units), not the corporate operational risk function. So, this option is incorrect.

选项 A:业务部门经理属于第一道防线,但开发和实施独立的反洗钱 / 反恐怖融资(AML/FT)风险评估模型并非其主要职责。这可能导致银行内风险评估不一致且效果不佳。所以该选项错误。

选项 B:首席风险官(CRO)不应直接监督各业务部门对 ML/FT 风险的日常监测。这是第一道防线(业务部门)的职责,CRO 的角色更多是进行整体监督和制定策略。所以该选项错误。

选项 C:内部和外部审计师在第三道防线中起着关键作用。联合对银行的 ML/FT 风险管理控制进行全面审查,有助于确保其有效性和符合监管规定。这是恰当的举措。所以该选项正确。

选项 D:处理与疑似 ML/FT 活动相关的客户投诉应属于第一道防线(业务部门)的职责,而非公司操作风险职能部门的职责。所以该选项错误。

请问讲义中哪里提到内审和外审要一起进行审查?

1 个答案

李坏_品职助教 · 2025年05月28日

嗨,从没放弃的小努力你好:


这个不是说必须同时进行审计工作。C的意思是,第三道防线要求,内审和外审,都需要对银行的反洗钱和反恐怖主义投融资工作进行审查,jointly不是同时的意思,是相互配合、联合。这个没有问题,外部审计师在做独立审计的时候,也是需要内审部门全力配合工作的。


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