| | SLO | ENG | Cookies and privacy

Bigger font | Smaller font
First page > Show document

Show document Help

Title:VLOGA NOTRANJE REVIZIJE PRI UPRAVLJANJU OPERATIVNEGA TVEGANJA V PROCESU ODOBRAVANJA KREDITOV FIZIČNIM OSEBAM V POSLOVALNICAH BANK, KI DELUJEJO V SLOVENIJI
Authors:ID Ocvirk, Romana (Author)
ID Kolar, Iztok (Mentor) More about this mentor... New window
Files:.pdf MAG_Ocvirk_Romana_2014.pdf (1,62 MB)
MD5: 1173FAFEC37F16277F502A14E454235F
 
Language:Slovenian
Work type:Master's thesis/paper
Typology:2.09 - Master's Thesis
Organization:EPF - Faculty of Business and Economics
Abstract:Uprave bank in nadzorni organi aktivnostim, ki so usmerjene v upravljanje s tveganji v obdobju visoke gospodarske rasti, splošne blaginje in doseganja visokih dobičkov, niso pripisovali pomembne vloge. Celotno delovanje je bilo usmerjeno v doseganje čim večjega dobička. Na trgu je bilo bankam na razpolago dovolj denarnih sredstev po razmeroma nizkih cenah in kar največ teh sredstev so skušale oplemenititi z vlaganjem v kredite. To je bil čas, v katerem so banke odobravale kredite tudi brez ustreznega zavarovanja. V takšnih in podobnih bančnih poslih so se, zaradi želje po doseganju odličnih poslovnih rezultatov, prevzemala prevelika tveganja. Upravljanje z njimi pa je potekalo v takšni obliki in obsegu, da je zadostilo zakonskim zahtevam. Zaradi takšne poslovne politike je dejavnost notranjega revidiranja služila predvsem za preverjanje skladnosti delovanja z zakoni, navodili, pravili in predpisi. Notranji revizorji so delovali kot nadzorniki. Revizijska poročila pa so vsebovala predvsem ugotovitve o napakah in nepravilnostih, ki so jih pri svojem delu naredili zaposleni. Finančna kriza je pokazala, da je bil takšen odnos do tveganj neodgovoren. Posledice, ki se v poslovnih izkazih bank še danes močno odražajo, so vplivale na spremembo odnosa uprave in nadzornih organov do tveganj, ki so jim banke pri svojem delovanju izpostavljene in do dejavnosti, ki se z upravljanjem tveganj ukvarjajo. Prišli so do spoznanja, da izogibanje učinkovitemu upravljanju s tveganji povečuje verjetnost, da bodo škodni dogodki, kot posledica nekontrolirane izpostavljenosti tveganjem, povzročili finančne izgube in nefinančno škodo, kar pa lahko resno ogrozi realizacijo poslovnih načrtov ali celo obstoj banke. S tem zavedanjem se je povečal tudi pomen dejavnosti notranjega revidiranja. Notranji revizor je zamenjal vlogo nadzornika z vlogo svetovalca. Obseg njegovega dela se je razširil na področje tveganj, ki ogrožajo uresničitev načrtovanih ciljev banke. Revidiranje ni več usmerjeno v preteklost, usmerjeno je v sedanjost in prihodnost. Odobravanje kreditov fizičnim osebam je ena izmed najpomembnejših storitev, ki jo banke nudijo v okviru področja bančništvo na drobno, saj prinaša obrestne in neobrestne prihodke. Storitev je, tako kot tudi vse druge bančne aktivnosti, procesi, sistemi in produkti, izpostavljena operativnemu tveganju. Izgube kot posledica škodnih dogodkov iz naslova operativnega tveganja lahko nastanejo zaradi neustreznosti samega procesa odobravanja kreditov, napak ali goljufij zaposlenih, goljufij kreditojemalcev ali njihovih delodajalcev. Odgovornost uprave banke je torej, da tudi pri tej storitvi vzpostavi ustrezen proces upravljanja z operativnim tveganjem. V tem procesu ima pomembno vlogo služba notranje revizije, ki presoja in vrednoti ustreznost notranjega kontrolnega sistema, podaja priporočila za njegovo izboljšanje in pri zaposlenih ustvarja zavedanje o pomenu ustreznega in učinkovitega obvladovanja operativnega tveganja.
Keywords:upravljanje z operativnim tveganjem, vloga notranje revizije, odobravanje kreditov fizičnim osebam, škodni dogodek iz naslova operativnega tveganja, odgovornost uprave banke
Place of publishing:Maribor
Publisher:[R. Ocvirk]
Year of publishing:2013
PID:20.500.12556/DKUM-43293 New window
UDC:657.6
COBISS.SI-ID:11655452 New window
NUK URN:URN:SI:UM:DK:XKMPEDUD
Publication date in DKUM:10.03.2014
Views:2236
Downloads:226
Metadata:XML DC-XML DC-RDF
Categories:EPF
:
Copy citation
  
Average score:(0 votes)
Your score:Voting is allowed only for logged in users.
Share:Bookmark and Share



Hover the mouse pointer over a document title to show the abstract or click on the title to get all document metadata.

Secondary language

Language:English
Title:ROLE OF INTERNAL AUDIT IN OPERATIONAL RISK MANAGEMENT IN THE PROCESS OF APPROVING RETAIL LOANS IN BANK BRANCH OFFICES THAT OPERATE IN SLOVENIA
Abstract:At the time of rapid economic growth, general welfare, and high profits, the management boards of banks and supervisory boards did not focus on risk management activities all too much. The complete operation was merely directed towards achieving maximum profits. The market provided the banks with sufficient monetary assets at relatively low prices, whereas banks were trying to increase their assets by placing them into loans. Those were times when banks gave out loans even without sufficient loan protection. Because banks were eager to reach for excellency in business results, they ventured into such deals even though the risks were too large. However, the risk management was provided in a form and extent that met the regulatory requirements. Because of such business policies, the aim of the activities of internal auditing was primarily the verification if the operation was in accordance with the legislation, instructions, rules, and provisions. Internal auditors acted as supervisors. Auditor’s reports therefore in the first place included the findings with regard to errors and irregularities made by employees during the course of their work. The financial crisis later on demonstrated that such an attitude towards risks is irresponsible. The consequences – which are still very much evident in the income statement of banks – brought upon the change in the attitude of the management board and supervisory authorities towards risks banks are exposed to in their operation, as well as towards the activities directed at risk management. They have learned that avoiding an effective risk management increases the probability that trigger events (as a consequence of an uncontrolled risk exposure) will cause financial as well as non-financial losses, which can pose a serious threat to the realization of business plans and even to the existence of the bank itself. With this awareness, also internal auditing activities gained importance. The internal auditor is now no longer a supervisor, but rather a consultant. It scope of work has extended to the field of risks that could hamper the realization of the bank’s set goals. Auditing is no longer directed towards the past, it is directed towards the present and the future. Approving loans to natural persons is one of the most important banking services in the field of retail banking since it provides interest as well as non-interest revenues. Like all other bank activities, processes, systems and products, the service is exposed to operational risks. Losses arising from trigger events caused by operating risks can be a consequence of the unsuitability of the loan approval process itself, of errors or frauds by employees, or of frauds by borrowers or their employers. Therefore it is the responsibility of the bank’s management board to implement a suitable process for operating risk management also with regard to this service. In this process, also internal auditing plays a vital role since it assesses and evaluates the adequacy of the internal controlling system, gives recommendations for its improvements, and raises awareness of the employees about the importance of an effective operating risk management.
Keywords:operational risk management, role of internal audit, approving loans to natural persons, loss event arising from operational risk, the responsibility of the bank’s management board


Comments

Leave comment

You must log in to leave a comment.

Comments (0)
0 - 0 / 0
 
There are no comments!

Back
Logos of partners University of Maribor University of Ljubljana University of Primorska University of Nova Gorica