From the perspective of loans, bank risk control only means that banks establish user analysis based on data models to reduce economic losses caused by loans overdue. Whether in the loan review or after the loan collection, it is the performance means of bank risk control. Different organizations have different risk control models. Talking from the governance structure of commercial banks. According to mainland practice, commercial banks usually have three meetings and one floor.
Shareholders' meeting, board of directors, board of supervisors and senior management. Among them, the board of directors and the board of supervisors are elected by the shareholders' meeting. The board of directors is a permanent institution and the board of supervisors is a permanent supervisory institution. Senior management is the day-to-day management organization.
Under the board of directors, the board of supervisors and the senior management, there are generally various professional committees to assist in handling affairs. For example, the board of directors has a risk policy committee and an audit committee, the board of supervisors has a due diligence supervision committee, and the senior management has an internal control and risk committee and an anti-money laundering committee. The above terms are basically the same, but the details are slightly different from line to line. I also said it by impression, which is not necessarily accurate.
Generally speaking, according to the risk classification, such as credit risk, market risk, compliance risk, operational risk, strategic risk, liquidity risk, etc. , divided into air duct department, legal department, finance department, credit department and other different departments.
From 2065438 to September 2004, the CBRC revised and issued the Guidelines on Internal Control of Commercial Banks, emphasizing the strengthening of evaluation, supervision and restraint of internal control and reaffirming three lines of defense.
Generally speaking, business departments are considered as a line of defense, internal control functional departments as two, and audit supervision as three. Business departments should be efficient and steady; There should also be a functional department to co-ordinate the risk internal control work of the whole bank, provide some systems and methods and strengthen supervision. Of the four major domestic banks, there must be three lines of defense, but the definitions of the three lines of defense are different. Among them, ABC is special, and its three lines of defense are divided according to front-line posts, regulatory departments and independent regulatory departments; ICBC, CCB and CCB are basically the same, divided by business, department, functional department and audit department, but BOC is special, with embedded management, and risk positions are assigned to the second line of defense, that is to say, in theory, these people are not only responsible for their own business departments, but also responsible for the functional departments of the second line of defense.