题目
A key but new (recent) mechanism for risk governance is the risk advisory director. Which of the following BEST summarizes the function of a risk advisor director?
选项
A.To ensure the accuracy of the bank\u2019s financial and regulatory reporting, and the bank's compliance with minimum or best-practice standards in other key activities; e.g., regulatory, legal, compliance, and risk management activities.
B.To improve the overall efficiency and effectiveness of the senior risk committees and the audit committee, as well as the independence and quality of risk oversight by the main board.
C.To be responsible for independently reviewing the identification, measurement, monitoring, and controlling of credit, market, and liquidity risks, including the adequacy of policy guidelines and systems.
D.To design and implement the incentive pay and compensation schemes for executives and staff.
答案
B
解析
Not all board members will have the skills to determine the financial condition of a complex risk-taking corporation such as a bank (or an insurance company, or an energy company). This is especially likely if the selection of non-executives on the board is designed to include non-executives who come from outside the firm's industry and are truly independent of the corporation. This is a problem because many of the recent corporate governance scandals have shown that it is easy for executives to bamboozle non-executives who lack the skills to ask probing questions, or to understand the answers to these questions in a rigorous manner.One approach is for the board to gain the support of a specialist risk advisory director--that is, a member of the board (not necessarily a voting member) who specializes in risk matters. An advisory director works to improve the overall efficiency and effectiveness of the senior risk committees and the audit committee, as well as the independence and quality of risk oversight by the main board.并非所有董事会成员都具有确定复杂风险承担公司（例如银行（或保险公司或能源公司））财务状况的技能。如果董事会中非执行董事包括来自公司行业以外的，真正独立于公司的，则这种情况尤其可能发生。这是一个问题，因为最近的许多公司治理丑闻表明，高管们很容易发现公司里有一些缺乏探究问题能力或理解回答公众问题技巧的非执行董事。一种方法是让董事会获得专业风险咨询总监的支持-即专门从事风险事务的董事会成员抽取成员担任职位（不一定是有表决权的成员）。咨询总监致力于提高高级风险委员会和审计委员会的整体效率和效力，以及提高董事会风险监督的独立性和质量。