VaR看着不像审计部门的职责啊？为啥不是风险部门的？

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?

一个新兴市场国家的国家监管机构正在为该国银行不同业务职能的适当风险管理职责制定指导方针。一名监管分析师被要求准备一份报告，为公司范围的风险管理、审计和运营职能推荐最佳实践。以下哪项应是分析师推荐的审计职能的适当职责？

选项：

A.

Analyzing correlation and volatility assumptions in a bank’s VaR models

分析银行风险价值（VaR）模型中的相关性和波动性假设。

B.

Implementing risk management policies related to stock-based compensation

实施与基于股票的薪酬相关的风险管理政策。

C.

Monitoring risk exposures on a day-to-day basis for adherence to a bank’s concentration limits

每日监测风险敞口，以确保遵守银行的集中度限制。

D.

Processing confirmations and settlements for trades executed by a bank

处理银行执行交易的确认和结算。

解释：

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.

A正确。分析波动性和相关性假设是审计职能部门的正当职责。
B不正确。这是由高级管理人员或风险管理小组执行的。
C选项不正确。这是由风险管理功能执行的。
D选项不正确。这是由操作功能执行的。