風(fēng)險文化與銀行業(yè)（英文版綜述）

RISKCULTURESANDBANKING:WHERENEXT?|EXECUTIVESUMMARY

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Executivesummary

Thebankingcollapsesin2023highlightedtheneedforgreatertransparencyonissues

leadingtooperationallossesandreputationalriskatbanks,whichasaconsequenceiswhatastrongriskculturesupports.Trustedinformationiscrucialforbuildingresilienceandprudentialrisktakinginthefinancialservicesindustry,andthroughoutthisreportwediscusshowaccountancyprofessionalscanserveasriskculturesuper-networkers,aidingteamsinmakinginformeddecisionsandsharingknowledgewithinandoutsidethefirm.Bytellingthestories,ourprofessioncanraiseriskawareness,promotenew

insights,andeffectivelyinfluencetheperformanceoftheorganisation.

Learninglessonsandpavingthe

wayforward

Asgreenanddigitaltransitionsonlyfurtherincrease

stakeholders’expectations,howbanksandtheirregulatorslearnfromthe2023collapsesmightprovetobeoneofthemostcriticalchaptersinalifetimeforthefinancialservicesindustry.Fromariskcultureperspective,ACCAmembersfrombanksaroundtheworldhaveemphasisedthe

importanceofgainingafresh,morevigorousperspectiveon‘a(chǎn)cceptednon-financialrisks’.

CreditSuisseadmitted‘materialweaknesses’initsinternalcontrolsoverfinancialreportingandriskassessmentsin

2022and2021,whichrelatedtothefailuretodesignandmaintainaneffectiveprocessforidentifyingtheriskof

materialmisstatementsinitsfinancialreporting.TheSwissFinancialMarketSupervisoryAuthority’sDecember2023

reportonthelessonslearntfromthecrisisalsostated

thatalthoughCreditSuissesatisfiedregulatorycapital

requirements,theywerenotenoughtopreventthebank’sdemise.ThemessagefromACCAmembersworldwideinthisindustrywasclear-cut:whilegreaterdialoguebetweenbanksandregulatorsisneeded,thereisacomplexitythatisfastbecomingrecognisedasa‘musttackle’forsuccessfulbankriskculturesandthatisbehaviouralscience.

Theriseofbehaviouralmetrics

RiskshavebecomesowidespreadthatmanyACCA

membersfrombanksusethewords‘threats’or‘hazards’instead,andsayitmakessensetofocusonthebehavioursbehindtherisksbecausebehaviourissomethingyou

canmeasure,monitor,andstrengthen.Adoptingamorebehaviourallyinformedapproachtounderstandingriskrequiresacknowledgingthekeypartoftheenvironmentindrivingbehaviourandacceptingdeepersystemicrootcauses.Formanagersthismeansadoptinganapproachthatreinforcestheirownresponsibilityandplacestheirownattitudesunderthespotlighttoo.

Understandingtheblindspotsandreasoningthatcan

cloudmanagement’svision,andinvestingininformed

behavioural-riskmethods,areallverycriticaltocraftingasuccessfulapproachtoriskmanagement.Uniqueamongrisks,behaviourisinfluencedbynumerouspowerfulbiasesthatareformidableobstaclestocreatingasuccessfulriskculture.Thefirststepistorecognisethis.

Perspectivesofaccountancyprofessionalsatbanks

Wediscusshowaccountancyprofessionalsinvariousrolesatbankshavebecomemorefocusedonhelpingturn

riskmanagementintoavalue-addedmindset,helping

institutionsmeettheirobjectives,especiallythoserelatedtothesustainabilityagenda,andthisincludesensuringtheintegrityofenvironmental,socialandgovernance(ESG)

reporting.However,respondentsworkinginriskroles

oftenexpressedfrustrationaboutnothavingthenecessarybuy-inandinvestmentduringsuchpivotaltimes.

Membersexplainhowrisksareincreasinglyinfluencingandexacerbatingoneanother,withmanyCROsandriskheadsalsopointingtogrowinggeopoliticalcomplexities

manifestingthroughsupplychaindisruptions,

ransomwares,andthird-partythreats.ThroughourquarterlyGlobalRisksSurveyweseehowpoliticalinstabilitytypicallyconcernsfinancialservicesrespondentsthroughthe

‘technology,data,andcybersecurity’lens,whileindividualsworkingatnon-financialcorporatesperceivesuchconcernsmoreas‘business-critical’risks,rangingfromtransportationissuestocustomerserviceandreputationrisks.

Leadershipsettingthecourse–

forsuccessorfailure

Itisimportanttoconsidertheleadershipriskperspectiveandhowthisinfluencesthedefinitions,decisions,

approaches,andreactionstoabank’sriskculture.Severalparticipantsinourbankingroundtablesalsobroughtupthenotionofhowtheriskdispositionoftheirleadersmay

RISKCULTURESANDBANKING:WHERENEXT?|EXECUTIVESUMMARY

affectperformance,andwefoundagrowingbodyof

literatureonthissubjectgiventheamountofaccessible

externaldataaboutbanksandthebackgroundsoftheir

executives.Understandinghowdifferentteamleaders

acrosstheorganisationthinkaboutrisk–forexample,whatisacceptableandwhatisnot–helpsmajordecisionmakersinfluencetheorganisationalbehaviouralchangeneededtoachievegoalsandturnthedialintherightdirection.

Additionally,wefoundthatmiddlemanagerswho

understandhowdifferentpeopleontheirteamdealwithriskarebetteratcapitalisingonthevariousindividual

strengthsofeachteammember.Thepointisthatstrongleadershipinvolvesanappreciationofperspectivesthatchallengeandcomplementeachotherinawaythat

createsvalueandsustainableinvestmentreturns.

AIischangingthebankingindustryfasterthanmeetstheeye

Unsurprisingly,thereporthighlightsthesignificantimpactofAIonbanking,particularlyinriskmanagementandtheinsightsitprovides.Bytheendof2023,somebankswereexploringwaystoidentifyconductrisksusingunstructureddatafromvariouscommunicationschannels,including

advancedanalyticstodetectpreviouslyunsuspected

behaviouralissuesandpatterns.Theseadvancements

providehighlyproductiveandpredictivecapabilities,buttheyalsohavepotentialunintendedconsequences.

ACCAmembersemphasisetheimportanceof

consideringbothexistingandnewusecasestogether,

asunderstandingthedesiredoutcomesandunintendedconsequencesiscrucialforstakeholdersandshareholders.Inthenearterm,newtechnologieslikechatbotsare

emerging,andwefoundseveralbanksconfiguring

variousversionsoftheirownin-house.Thevalueofthese

technologiesliesintheirtrueintegrationintobusiness

processes,anditwilltaketimefortheriskandcompliance

communitytoensuretheyoperateasexpected.

Accountancyprofessionalscanstrikeabalancebetween

numericaldataandwhatishappeninginpractice,whichis

essentialfordecisionmakingandmaintainingtrustduring

rapidtransformation.

Accountabilityandcollaborationacross

thethreelines

Thereportalsodelvesintohoworganisationsenhance

collaborationanddecisionmakingacrossthe‘three

lines’–whereriskandaccountancyprofessionalscome

together.Weexplainhowinstitutionscanensurethat

accountabilityisembeddedacrossteamsbydeploying

structural‘drivers’,reinforcingcoreactionssothatsenior

leadersareultimatelyaccountableforoutcomeswithin

theirremit.

Ourongoingdiscussionsabouttheevolvingrelationshipbetweenriskandethicscontinuestoshinealightonhowthisisbeingintegratedacrossthethreelines.Throughourbankingroundtables,wediscoverexamplesofdedicatedteamsofethicspractitionersbeingformedtodefine

policiesthathelpmitigateculturalandgovernancerisks.

Buildingastrongriskculturerequiresacollectiveeffort,

witheveryemployeeembracingaccountabilityasa

fundamentalsetofthreebehaviours:understanding,

acting,andrecording.Byimplementingthesedriversand

activators,institutionscanmitigateemergingrisksand

fosterahealthilybalancedriskculture.

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RISKCULTURESANDBANKING:WHERENEXT?|EXECUTIVESUMMARY

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Tenactionpointsforbanks

Ourspecialreportonriskculturesinthebankingindustryincludesalistofkeytakeawaysattheendofeachchaptertohelpriskandaccountancyprofessionalstakeaction.

1.Accountancyprofessionals

haveacrucialroleindeliveringeffectiveriskculturewithin

organisations,prioritisingvalueandriskmanagementeven

amidcuttingcosts.

6.Understandingdifferent

perspectivesonrisktaking

iscrucialfordecisionmakerstoinfluencebehaviouralchange,andshadowboardsand

employeetaskforcegroupscanmakeaprofounddifference.

2.Responsibleaccountingfor

operationalriskandnon-

financialrisksrequiresprecisemeasurement,transparent

reporting,andcontinuous

improvementinrisk

managementpractices.

7.Riskandfinancialprofessionalsmustconvenewithotherteamstoaddressthechallenges

posedbytheAIparadigmshiftandensurethesafeandethicaluseofAI.

3.Riskandfinancialleadersmustdemonstrateawarenessofriskcultureasacritical

riskgovernanceconcern

andcooperatewithregulatorsaboutwhatco