Analyzing banking risk : a framework for assessing corporate governance and risk management /

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Provides a comprehensive overview of topics focusing on assessment, analysis, and management of financial risks in banking. The publication emphasizes risk management principles and stresses that key players in the corporate governance process are accountable for managing the different dimensions of...

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Detalles Bibliográficos
Clasificación:Libro Electrónico
Autores principales: Greuning, Hennie van (Autor), Brajovic Bratanovic, Sonja, 1946- (Autor)
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Washington, DC : World Bank Group, [2020]
Edición:Fourth edition.
Temas:
Bank management.
Risk management.
Corporate governance.
Risk Management
Banques > Gestion.
Gestion du risque.
Gouvernement d'entreprise.
risk management.
Bank management
Corporate governance
Risk management
Acceso en línea:Texto completo
Tabla de Contenidos:
  • Front Cover
  • Contents
  • Foreword to the Fourth Edition
  • Acknowledgments
  • About the Authors
  • Abbreviations
  • 1 Framework for Risk Analysis
  • 1.1 Introduction: Banks in a Changing Environment
  • 1.2 Types of Bank Exposure to Risk
  • 1.3 Corporate Governance Stakeholders
  • 1.4 Primary Components of Risk Management
  • 1.5 Risk-Based Analysis of Banks
  • 1.6 Understanding the Environment in Which Banks Operate
  • 1.7 Financial System Infrastructure
  • 1.8 Build Other Financial Sector Infrastructure
  • 2 Corporate Governance
  • 2.1 Corporate Governance Principles
  • 2.2 Major Developments in Corporate Governance Principles
  • 2.3 Ethics: The Basis for Good Governance
  • 2.4 Regulatory and Supervisory Authorities: Establishing a Risk-Based Framework
  • 2.5 The Shareholders: Appointing the Right Policy Makers
  • 2.6 The Board of Directors: Bearing Ultimate Responsibility for a Bank's Affairs
  • 2.7 First Line of Defense: Management and Staff, Responsible for Bank Operations and Implementation of Risk Management Policies
  • 2.8 Second Line of Defense: Chief Risk Officer and Risk Committee, Responsible for Risk Management Oversight
  • 2.9 Third Line of Defense: Audit Committee and Internal Auditors, Responsible for Internal Control Oversight
  • 2.10 External Auditors: A Reassessment of the Traditional Approach of Auditing Banks
  • 2.11 Combined Assurance
  • 2.12 The Role of the Public: Depositors, Rating Agencies, the Media, and Analysts
  • 2.13 Conclusion
  • Annex 2A: Corporate Governance: International Initiatives
  • Notes
  • References
  • 3 Risk Analysis: Tools and Techniques
  • 3.1 Risk-Based Analysis of Banks
  • 3.2 Understanding the Purpose of the Analysis
  • 3.3 Root Cause Analysis: Beyond "What Happened"
  • 3.4 Analytical Tools
  • 3.5 Analytical Techniques
  • 3.6 The Importance of High-Quality Data-and of Risk Data Aggregation
  • References
  • 4 Balance Sheet Structure
  • 4.1 Introduction: Composition of the Balance Sheet
  • 4.2 Bank Assets
  • 4.3 Bank Liabilities
  • 4.4 Equity and Other Items
  • 4.5 Growth and Changes in the Balance Sheet
  • 4.6 Risk Analysis of the Balance Sheet Structure and Growth
  • Notes
  • References
  • 5 Income Statement Structure
  • 5.1 Profitability
  • 5.2 Income Statement Composition
  • 5.3 Analyzing the Sources of Banking Income
  • 5.4 Analyzing Quality of Earnings
  • 5.5 Analysis of Profitability Indicators and Ratios
  • 5.6 Assessing Internal Performance
  • 6 Capital Adequacy
  • 6.1 Introduction: Characteristics and Functions of Capital
  • 6.2 Capital Adequacy Standards and the Basel Accords
  • 6.3 Basel III: Constituents of Capital and Minimum Capital Requirements
  • 6.4 Pillar 1: Risk-Based Regulatory Capital Allocation
  • 6.5 Pillar 2: Supervisory Review
  • 6.6 Pillar 3: Market Discipline
  • 6.7 Management of Capital Adequacy
  • 6.8 Analysis of a Bank's Capital Adequacy
  • References
  • 7 Credit Risk Management
  • 7.1 Establishing Credit Risk Management Policies
  • 7.2 Regulatory Policies to Limit Credit Risk
  • 7.3 Bank-Specific Policies and Actions to Reduce Credit Risk
  • 7.4 Asset Classification
  • 7.5 Loan Loss Provisioning
  • 7.6 Analyzing Credit Risk
  • 7.7 Assessing Credit Risk Management Capacity
  • 8 Liquidity Risk Management
  • 8.1 The Need for Liquidity
  • 8.2 Liquidity Risk Management Approaches
  • 8.3 The Regulatory Environment
  • 8.4 The Structure of Funding
  • 8.5 Volatility of Funding and Concentration of Deposits
  • 8.6 Cash Flow Analysis
  • 8.7 Liquidity Risk Management Techniques, Incorporating Basel III.
  • 9 Managing Liquidity and Other Investment Portfolios
  • 9.1 Nature of the Liquidity Portfolio
  • 9.2 Investment Policy
  • 9.3 Strategic Asset Allocation
  • 9.4 Benchmark Portfolio
  • 9.5 Eligible Instruments
  • 9.6 Credit Risk
  • 9.7 Market Risk
  • 9.8 Active Management
  • 9.9 Risk Budgets and Related Limits
  • 9.10 Management Reporting
  • 10 Market Risk Management
  • 10.1 Scope and Framework for Market Risk
  • 10.2 Sources of Market Risk
  • 10.3 Selected Market Risk Concepts
  • 10.4 Measuring Interest Rate Sensitivity
  • 10.5 Portfolio Risk Management
  • 10.6 Market Risk Measurement
  • 10.7 Risk and Performance Measurement
  • 10.8 Stress Testing and Scenario Analysis
  • 11 Currency Risk Management
  • 11.1 Introduction: Origin and Components of Currency Risk
  • 11.2 Policies for Currency Risk Management
  • 11.3 Currency Risk Exposure and Business Strategy
  • 11.4 Currency Risk Management and Capital Adequacy
  • 12 Asset-Liability Management
  • 12.1 Objectives of Asset-Liability Management
  • 12.2 Risk Management Responsibilities
  • 12.3 Models for Managing Interest Rate Risk in the Balance Sheet
  • 12.4 The Impact of Changes in Forecast Yield Curves
  • 13 Operational Risk and the Control Environment
  • 13.1 Operational Risk Management and the Basel Committee Initiatives
  • 13.2 A Framework for Managing and Reporting Operational Risk
  • 13.3 Documenting How Functions Are Performed
  • 13.4 Risk Assessment: Contributions of People, Processes, Systems, and External Events
  • 13.5 Control Assessment
  • 13.6 Key Indicators of Performance and Risk
  • 13.7 Operational Risk Reporting: Analysis, Actions, and Accountability
  • 14 Operational Risk Challenges
  • 14.1 Financial Technology (Fintech)
  • 14.2 Cyber Risk
  • 14.3 Key Aspects of Cyber Risk Management
  • 14.4 Information Governance: Risk Data Aggregation
  • 14.5 Outsourcing
  • 14.6 Money Laundering
  • 14.7 Managing the Risks Related to Money Laundering
  • 14.8 Customer Due Diligence Management
  • 15 Overview of Operational Risk Management Functions and Activities in a Treasury Environment
  • 15.1 Establishing the Overall Policy Framework
  • 15.2 Portfolio Management: Market Operations
  • 15.3 Investment and Cash Flow Management
  • 15.4 Use of External Asset Managers
  • 15.5 Treasury Back-Office Operations
  • 15.6 Settlement of Trades
  • 15.7 Cash Management and Banking Relations
  • 15.8 Accounting and Reporting of Treasury Activities
  • 15.9 Quantitative Strategies
  • 15.10 Model Validation
  • 15.11 Risk Measurement
  • 15.12 Performance Measurement and Analysis
  • 15.13 Performance and Risk Reporting
  • 15.14 Compliance
  • 15.15 Technology Support, Security, and Business Continuity (IT)
  • 16 Transparency and Data Quality
  • 16.1 Introduction: The Importance of Useful Accounting Information
  • 16.2 Transparency and Accountability
  • 16.3 Transparency in Financial Statements
  • 16.4 Disclosure in the Financial Statements of Banks
  • 16.5 IFRS 9
  • 17 A Risk-Based Approach to Bank Supervision
  • 17.1 Introduction: The Bank Supervisory Process
  • 17.2 Banking Risks and the Accountability of Regulatory and Supervisory Authorities
  • 17.3 The Supervisory Process
  • 17.4 Technological Developments
  • 17.5 Consolidated Supervision
  • 17.6 Supervisory Cooperation with Internal and External Auditors
  • Annex 17A: Basel Core Principles for Effective Banking Supervision, September 2012 409
  • Annex 17B: Assessment of Supervisory Effectiveness.

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