Ấn phẩm:
Performance audit of credit risk management activities in vietnamese commercial banks conducted by internal audit
Tóm tắt
Commercial banks are financial institutions, with strong financial leverage, and own high-risk f inancial assets such as loans and derivatives. Therefore, banking business is always controlled by the strict management of the law, the central bank policies of each country and the commercial banks themselves need to strengthen risk management of their activities in general and credit activities in particular. Risk management activities in commercial banks are carried out directly by the first and second line of defense: the first one is the departments and branches of the bank that directly perform transactions and activities in the banking business; The second one is the risk management, inspection and compliance control department directly under the General Director of commercial banks. As the last line of defense in the model of three lines of defense for risk management activities, the Internal Audit of commercial banks assesses the adequacy, effeciency and effectiveness of risk management activities in general and credit risk management in particular. For Vietnamese commercial banks, this content has not been properly interested by Internal Audit. The article would like to mention “Performance audit credit risk management activities in Vietnamese commercial banks by internal audit”.
Mô tả
Tác giả
Tran Phuong Thuy MA
Tác giả khác
Người hướng dẫn
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Nhà xuất bản
Học viện Tài chính
Năm xuất bản
2022
ISSN tạp chí
Nhan đề tập
Từ khóa chủ đề
Performance auditP , Risk management , Internal audit
Bộ sưu tập
Địa chỉ truy cập
Vui lòng sử dụng ứng dụng DRM AOF để đọc tài liệu số
