Risk management is a process influenced by board of directors, management and others. 风险管理是一个过程,这个过程受董事会、管理层和其他人员的影响。
The most important governance reform in financial services would make risk management the explicit duty of the board. 金融服务业最重要的治理改革要让风险管理成为董事会的明确职责。
The Empirical results show that the credit risk management performance is positively correlated with board size and the proportion of independent directors which is on behalf of the independence of the board of directors. 实证结果显示,在董事会结构方面,商业银行信用风险管理绩效与董事会规模正相关,与代表董事会独立性的独立董事比例正相关。
But for risk management to be effective, the entire board needs to own the process. 但是要想获得有效的风险管理,整个董事会都需要全程掌握主动权。
However, information from a comprehensive risk management process, including the identification of management and board concerns, can assist the internal auditor in planning audit activities. 但是,来自综合性风险管理过程的信息(包括对管理层和董事会所关心问题的确认)有助于内部审计师计划审计工作。