^£jl (148)-2015 ) TAI CHiNH DOANH NGHIEP
Kiem soat noi bo gan lien vdi quan tri rui ro trong ngan hang thuffng mai Viet Nam
t)Q f c ? ^ Ths.Nguy§n Bich Lien*
Trong xu the hdi nhgp kinh l l qudc t l ngay cang sdu rpng hien nay cac ngan hang thuang mai (NHTM) Viet Nam da vd dang phai ddi dign vdi bdi todn nhue nhdi do la van dd ng xdu vd tai ca cdu hg thdng ngdn hang. Dac biet khi ngn kinh td edn gap nhieu khd khan, kha nang hap thy von thap, cdc doanh nghigp cd tai chinh kbdng lanh mgnh... Chinh thyc ttgng ciia nen kinh td, cdc ygu cau khach quan cua qud ttinh kidm soat va quan ly, vi sy phat tridn ben vung va lau ddi trong kinh doanh, cac NHTM Viet Nam cdn phai xay dyng kidra sodt ndi bp gan lien vdi quan trj nii ro nhdm gidm thigu radc dp dnh hudng cua nhirng nii ro nay den qua trinh boat ddng kinh doanh. Bai vilt nay xin dugc dd cap v l "Xdy dung kiim sodt npi bg gdn liin v&i qudn trj rui ro trong cdc ngdn hdng thuffng mgi VietNam".
Tong quan ve kiem sodt ngi bd va quan trj riii ro NHTM
Kiim sodt ndi bg Theo chudn myc kiera todn Viet Nam sd 315 "Xdc dinh vd ddnh gid rui ro co sai sot trgng yiu thdng qua hiiu biit ve don vi duac kiim todn vd moi tru&ng cua dan vi" ban hanh ngdy 1/1/2014 cua Bd Tai chinh thi K i l m soat ndi bp: "La quy trinh do Ban quan trj. Ban Giam
ddc vd cac cd nhan khac trong don vj thilt kl, Ihyc hidn va duy tri de tgo ra sy ddm bdo hgp ly v l khd nang dgt dugc myc tidu cua don vi ttong vigc dam bdo dp tin cay ciia bao edo tai chinh, ddra bao higu qud, hi^u suat hogt ddng, tudn thu phap luat va cdc quy djnh cd lien quan. Thugt ngu "kiem soat" dugc hidu Id bat cd khia cgnh ndo cua mdt hogc nhilu thanh phdn ciia kiera soat ndi bO".
Chudn raye ndy ciing dugc xdy dyng tten tinh thdn bao eao cua COSO nam 1992 vd kilm soat ndi bO bao gdm 5 thdnh phan: Mdi trudng kidm sodt;
Quy trinh ddnh gia riii ro; He thing thdng tin va trao ddi thdng tin; Cac hogt dgng kilm sodt;
Giam sdt cac kiem soat. Trong dd, (7> Mdi tru&ng kiim sodt bao gdm cae chdc nang quan ttj va quan ly, cdc quan didm, nhgn thuc vd hanh dpng ciia Ban qudn In vd Ban Giam ddc lien quan din kilm soat npi bg vd tara quan ttpng cua kiera sodt npi bd d l i vdi boat dpng cua don vi.
Mdi tru&ng kiim sodt mang tinh chdt bao qudt rgng. No khong true tiip ngdn ngira, phdt hign hay sira chUa cdc sai sot trgng yeu. Thay vdo do, nd tgo ra mgt nen tdng quan trgng cho vigc xdy dyng cdc kiim sodt khac.
(2) Quy trinh ddnh gid rui ro la cdc hogt dpng nhgn dign, danh gid cdc nii ro kinh doanh,
tu dd quylt dinh cac hanh dOng thich hpp nhdra ddi pho vdi cac riii ro do va dugc hirJi thdnh ndn CO sd de Ban Giara doc xdc djnh cdc rui ro can dugc quan ly. Quy trinh danh gia nil ro nhdm muc tieu: Xdc djnh nii ro kmh doanh lien quan tdi myc tieu lgp va trinh bdy bao cdo tai chlnh; LTdc tinh mde dO cda rui ro; Ddnh gia kha nang xay ra riii ro; va Quygt djnh cdc hanh dpng thich hgp dli vol cac nii ro do. De trdnh bi thiit hgi do cdc tdc dgng cua rui ro, td chuc cdn thuang xuyen: xdc dinh rui ro hign hOu vd tiim dn. Phdn tich dnh hu&n^
cua chiing ki cd tdn sudt xudt hien vd xdc dinh cdc bign phdp de qudn ly vd gidm thieu tdc hgi cua chiing.
(3) Hg thong thong tin liin quan din vigc lgp vd trinh bdy bdo cdo tdi chinh, bao gom cdc quy trinh kinh doanh cd lien quan ttong do edn ndi tdi vai ttd dgc bi$t ciia h$ thdng k l loan;
Trao ddi thdng tin: Ld sy cung cdp tbdng tin trong dan vi (td cap tten xulng cdp dudi, td cdp dudi len cdp tten va giua cdc bg phgn quan hg ngang hdng) yd vdi bgn ngoai. Vigc ttao ddi thdng tin cda dan vj cung cap nhung hilu bilt v l vai trd va ttach nhigm eua cd nhan gan vdi kilm soat npi bp ddi vdi bao cdo tai cbinh.
(4) Cdc hogt dgng kiem sodt Id cdc chinh sdch va thu tyc
* Hoc viin Ngdn hdng
Tap chi nghi§n cflu Tai chinh ke toan
TAI CHINH DOANH NGHIEP (^ Sd'll (148) - 2015 ) ro lai sudt (la nii ro lidn quan den
cac khodn thu va chi bang ngogi tg khi ty gid thay d l i theo chieu hudng bdt Igi; rui ro td cac cdng cy phdi sinh, nii ro chidn lugc, niiro diSuhanh...).
Nhu vgy, vdi nhdng nghien cdu v l KSNB thi ban chat cua KSNB nhu "mang ludi" sang Igc vd ngan chan, phdt hidn sai pham, nii ro ttong td chdc. Mpt KSNB dugc coi la ed higu qud khi ylu t l ddnh gid vd quan trj riii ro dugc thiet lap vd hogt dgng cd higu qua. De dgt tdi hidu qua eao hem thi Hpi ding quan ttj.
Ban Gidra ddc va ede nhan vien ttong cdc NHTM cdn phat triln KSNB theo hudng qudn trj riii ro thdng qua vide xay dyng K5NB ttong toan hg thdng d l ddra bao tiiyc hi$n chinh sach kinh doanh cd higu qud ttong ea hign tgt va tuang lai.
Thyc trang vi^c xay dyng KSNB vdi quan tr) rdi ro trong c^c NHTM Vigt Nam
Hogt dpng kinh doanh cua NHTM ed nhung net dac tnmg ridng dnh hudng tdi vide xay dyng, tiiiet ke va vgn bdnh KSNB gan vdi quan ly nii ro:
Thir nhat, co cdu td chdc cda NHTM thudng phdc tap, bO may cdng kenh, mgt ngan hang se cd m$t Hgi sd chinh va dudi nd Id cac sd giao djch, chi nhdnh va phdng giao dich. Vdi mgng ludi rOng khap keo theo su phan quyen trong quan 1^' ndi chung vd dan tdi sy phan quydn ttong tdi ehinh cdng nhiing riii ro ttong dilu hdnh. Chinh dieu ndy gdy kho khdn cho qud trinh kiim sodt vd qudn ly, dnh huang t&i vigc xdy djpig cdc hogt dgng kiem sodt vd viec xdy dyng KSNB trong NHTM.
^ ^ Tap chi nghien cflu Tai chinh k^ toan nham ddra bao rang cae ehi dgo
cua Ban Giam ddc duge tbyc hidn. Cdc boat ddng kilm soat chinh bao gdm: Phd duygt; Danh gid hogt dOng; Xu ly thdng tm;
Cac kiem sodt vat chdt (khoa an loan, ket sdi, camera...); Phan chia nhigm vu.
(5) Gidm sdt cdc kiim sodt Id quy trinh ddnh gid higu qud hogt ddng cda kiem sodt ndi bO lrong tung giai doan. Giam sat cung cap thdng tin cho Ban giam ddc v l vi§c h^ thing kilm sodt ndi bd cd: Hieu qua ttong vigc xac dinh cac myc tidu kigm sodt;
Higu vd thi hdnh bdi cde nhan vien ttong don vj; Dupc su dyn^
va tuan thu hdng ngdy; vd Cd thd sua ddi hogc cai lien cho phii hgp vdi sy thay ddi cua hoan ednh.
Qudn tri ™' '"*' Theo COSO, djnh nghla v l qudn di nii ro NHTM "la rapt quy trinb dugc thilt ldp bdi hpi ddng qudn trj, ban quan ly va cdc can bd cd lien quan khac dp dyng lrong qua trinh xay dyng chiln lugc rad doanh nghigp thuc hien xac djnh nhirng sy vy cd khd nang xdy ra gay dnh hudng den ngdn hang ddng thdi qudn ly nii ro trong phgra vi cho phep nhdm dua ra muc dd ddm bdo ttong vide dat duge myc tidu cua ngdn bang".
Trong ITnh vye ngan hang, rui ro dugc hieu la tdp hgp ciia cac kha ndng xau ed thg xay ra cua mpt su vi^c nao dd ciing nhu hdu qud eua nd ddi vdi hogt dgng cua NHTM. Cde nii ro md cdc ngdn hang phdi ddi dign thudng xuyen: riii ro thudng xuydn vd chii ydu la nii ro tin dung (Id thiel hgi do tinh ttgng ngudi ng tien hogc cac ddi tac klidng cd khd nang ttd ng cho NHTM), nii
Thd hai, dudi sdc ep ciia canh ttanh, ty do hda tdi chinh, sy phdt tiiln cua khoa bgc cdng nghg, cdc ngdn hang lien tyc phat trien cdc sdn phdm mdi, nhiing cdng cy tdi chinh mdi.
Nhiing san phdm nay thudng cd radc rui ro cao ttong khi su phat trien ciia chung thudng di trade nh&ng nguyen tac kg todn va kidm todn cung nhu quy tdc gidm sdt khac. Do dd, hogt d$ng phat ttien sdn phdm mdi co the la noi tiem an nhilu nii ro vd khd nang cd sai phgm anb hudng ttpng ydu tdi tinh hinh tdi ehinh cua ngan hang.
Trong khi dd hogt ddng kinh doanh cua hg thdng ngan hdng chiu sy chi phdi rat mgnh me ciia cdng ngh0 thdng tin: Tdt cd cdc giao djeh phat sinh, xu ly va Iuu tru deu cd sy tham gia vd hd frg cua cdng nghg, dilu ndy tao ngn dgc trung rieng bigt ttong xay dyng KSNB phu hgp. Trong khi dd nhdng rui ro ve tbdng tin Iudn hign biiu: cac thdng tin cua khach hang bj tilt Id, thdng tin v l ehien lugc kinh doanh...bi danh cap hay nbung sai sdt ttong hach todn. Vi vgy, KSNB ttong didu ki^n cdng nghe tbdng tin can dugc thilt l|p.
Trdn thyc te, ttong qua trinh xay dyng, vgn hdnh KSNB, cdc NHTM cung b^c lp nhung hgn che. Ngay td ra^t chinh sach thi sy quan tam v l quan trj nii ro khi trien khai qua khdo sdt thyc ll tgi nhilu NHTM Vi$t Nam, hdu nhu cde NHTM deu mac phdi it nhat rapt ttong cac dau higu sau:
- Hogt dgng qudn \x\ rui ro cdc NHTM chil ylu dugc thyc hi$n bdi phdng qudn tri nii ro thdng qua vi$c thyc hign rd sodt ho sa tin dyng vd rd sodt qudn tii tdc nghilp cua cdc bp phan giao
J£j[(I48)-2015 )
TAI CHINH DOANH NGHl|P djch, quan trj vd cdng nghgthong tin nhung cbu y l u tap trung vao tim kilm sai pham cua thdng tin ttong qua khd rad chua tgp irang vdo phdn tich rui ro vd dua giai phdp phdng ngda, chua CO khudn klid danh gid rui ro tiidng nhdt trong NHTM.
- Qudn trj riii ro chua dugc xdc djnh la vdn d l uu tien cua NHTM, cac NHTM chu ylu mdi chi quan tam tdi qudn tri riii ro cua hogl dpng tin dyng, con cac hogl ddng khac chua dugc quan tdra.
- Chua cd su ddng nhdt ttong cdch xd ly rdi ro tgi cde NHTM dgc bigt Id, riii ro tin dyng giua bp phgn tin dyng hay quan he khach hang va bd phgn quan tri nii ro.
Bd ph^n tin dyng raong raudn dugc gidi ngdn va cd the cd nhiing uu dai cho khach hang hay "de" ddng hem ttong thara djnh tai sdn the chap hoac xac djnh gid trj vay...ttong khi bg phgn qudn trj riii ro thi lgi thyc hien theo nhiing phuong dn giam rui ro va dam bdo an todn cho hoat ddng eda ngan hdng. Chinh sy mau thuan, khdng ddng nhdt nay da tao ra nhiing nii ro ttong hoat dpng ciia ngan hang.
- Thilu sy ttao ddi thdng tin vg riii ro trong NHTM dgc biet Id chua cd sy kit ndi giua Kiera todn npi bd va bd phdn qudn ttj niiro.
- Dac bigt chua xdc djnh ro trach nhigm cua Bg phan Quan ly riii ro ttong ngan hang, de de xay ra tinh trang co lam vigc nhung mgi trach nhidm trong hogt ddng tin dyng lgi tiiupc ve bd phdn quan he khdch hdng.
Tu ly lugn ddn thuc t l , cd thl khdng dinh d Viet Nara, vi§c xay dung KSNB cdn ehua thyc sy
gdn vdi qudn trj nii ro trong NHTM. KSNB chu y l u dugc thyc hign vdi cdc thdng tin qud khd v l kinh t l tai cbinh, tim nguydn nhan ciia nhiing sai phgm da xdy ra ma chua thyc sy chu ttgng vao vige dy doan nii ro cd t h l xdy ra ttong tucmg lai td dd ed cac bign phdp phdng ngda biiu higu; chua cd sy ket noi vdi he thing qudn ly riii ro tdng till.
Mgt s l gidi phdp de xdy d ^ g KSNB cua cdc N H T M gan lien vdi qudn tri riii ro
T h u nhat, cdng tdc quan trj riii ro: Cdc ngdn hdng cdn tgo dyng mdt khung quan 1^* rui ro (QLRR) virng ehac, can bang giua lgi n h u ^ dy kiln vd rui ro cd the chap nh^n dugc. Theo md hinh nay, cdng tac QLRR tin dyng duge tang cudng theo chieu dpc, tach bigt cdc khdu, dam bdo chuydn mdn hda cao, phdn djnh ro trach nhidm vd quyln han cua cdc ca nhan, don vj trong vigc quan h$ khach hang, thdm djnh vk quyet djnh tin dyng. Cdc NHTM da xdy dyng md hinh nii ro - do Iudng nii ro va lya chpn khach hdng tidu chudn thdng qua cdng ey Id Bp tieu chi sdng lpc va lya chpn khach hdng. Day Id phuang phdp danh gia khdch hang tidn tien, dua vdo cdc thdng tin vd tinb hinh boat dpng, k i t qua kinh doanh ciia khacb hdng, kdt hgp vdi ddnh gid cua can bp tham djnh. \^gc kit hgp giua cdc ylu td djnh lugng vd thara djnh giup ngdn hdng cd cdi nhin todn di^n, loan cdnh ve khdch hang, ddnh gid chinh xdc ve nang lyc eua khach hdng cdng nhu cdc nii ro tiera dn. Chinh sach tao ra nhung tieu chi sdng lpc khach hang, chgn lpc khdch hang va chap nhdn khach hang; Mo hinh se cu
thl hda thdnh cdng cy, hg thong dd cdc dan vj kinh doanh sd dyng; Cdn danli myc td dd l i | u do se tgo thdnh cdc bao eao qudn trj danh raye dugc egp nhgt ttdn h | thdng tai nguygn du ligu, qua do tdc dgng nguge ttd lgi chinh sach.
Ddi v&i qudn trf tdc nghigp, cdc NHTM cdn chu y tdi phdt trien con ngudi, hg tang cdng nghg v.v... de tgo ra sy chuydn mdn hda sau sac giua cac bd phgn nghilp vy, tang cudng kiem soat nil ro hudng tdi cac yeu cdu, tbdng le quoe te vd QLRR theo Basel II (Higp udc qudc td ve vdn eiia Basel).
Chuygn mdn hda cao cdc khau ttong quy trinh nghigp vy tgi Chi nhdnh (CN) vd Tra sd chinh (TSC) hudng din mye tieu phyc vy khdeh hdng t l t nhdt di ddi vdi ndng cao higu qua hogt d$ng.
Khdi QLRR ddng vai trd kidm sodt ddc lap vdi bp ph§n kinh doanh, thyc hign chdc nan^
gidra sdt vd bao eao dpc ldp ddi vdi qua trinh nhdn dign, do ludng, qudn ly", kilm sodt, ngdn ngda todn dign eac logi riii ro phdt sinh frong hogt dgng kinh doanh, bdo ddm phu hgp vdi khau vj rui ro cua ngdn hdng, phu hgp thdng 1? quoe te.
Cdc NHTM cung cdn tien hdnh rd sodt vd ddnh gid thu&ng xuyen cdc hogt dgng trong qud trtnh thyc hign diphdt hign cdc sai phgm neu cd hogc tdng cu&ng hogt dgng cua cdc cugc kiim tra dgt xuat ldm ca s& de ddnh gid vdphdn tich cdc rui ro ciing nhu xdc sudt ggp phdi de dua ra bign phdp kip thai trdnh rui ro vd ddi phd v&i rui ro; Cac NHTM cdn trien khai cdc hogt dgng kiim sodt a tat ca cdc bp phgn de kidm sodt phdt hign va
Tap chi nghi&n cflu Tai chinh k^ toan
TAI CHiNH DOANH NGHIEP (^ Sd'll (148) - 2015 )
sua chua sai pham, kit hgp v&i ddnh gid rdi ro de dua ra cdc kogt ddng kiem sodt ngdn ngira nhu thdm dinh hd sa ky luang truac khi cho vay, thuang xuyen phdn tich tlieo ddi vd yeu cdu cdc td chirc vay gui bdo cdo vd kiem tra thuc te dinh ky ki cd sau khi gidi ngdn cdc mon vay;
tdng cuang hogt dgng cda he thong an nink trong kiem sodt vgt ckdt vd an nink kg thdng ngi bd de trdnk vigc biin thu, ddnh cdp thdng tin... NHTM can day mgnh hogt ddng Gidm sdt cdc kiem sodt thdng qua hogt dpng cua KTNB dg xem cac kien nghi dua vdo thyc td cd phu hpp hay khdng? Ndu cd diera chua phu hgp thi cdn dilu chinh kjp thdi.
T h u hai, can ket ndi bp phan kiera loan ndi bd vd bd phgn quan trj riii ro.
Theo djnh nghia kidm todn npi bd cua IIA chung ta cang thay rd hon vai frd frong lmh vyc ndy.- "Kiim todn ndi bg Id kogt ddng bdo ddm vd tu van mang tinh dgc lap vd khdch quan, nd dugc tkiet lap nkdm tdng thim gid trf vd cdi thiin cho cdc hogt ddng cua td chirc. Kiem todn ngi bd giup cko td chuc hodn tkdnk muc tieu thdng qua vigc dua ra mgt cdch tiip can cd he thdng vd ky cuang nhdm ddnh gid vd cdi thign tinh huu hieu trong vigc qudn ly rdi ro, kiem sodt vd cdc qud trinh qudn tri".
Rd rdng theo IIA thi kiera loan ndi bp khdng chi quan tara ldi sy bao dam thdng qua danb gid vd cdc boat ddng hay quy trinh ma edn hudng tdi quan ly nii ro vd thyc hidn chdc nang tu vdn, dua ra cae gidi phap de kiem sodt nii ro, cdi thign qua trinh quan trj cho td chdc. Nhu vdy, qudn tri riii ro cd vai frd rdt
quan ttpng frong ITnh vuc kiem todn npi bp hidn dgi.
Trong cac NHTM thi cd su tach bigt nhigm vy rdt cy thd giua phdng Kidra todn nOi bp va phong Qudn ly nii ro. Vi vdy, hai bp phgn phdng ban nay cdn cd ttao ddi va kit ndi thdng tin dc kiera sodt ndi bp dgt bieu qua eao. Phdng kidra loan npi bp cd thl ttao ddi nhung sai phara phdt hien va nii ro ttong boat ddng tin dyng vd tdc nghigp dd phdng qudn trj nii ro tidt kigra tbdi gian hon trong soat xet hd sa cua phdng quan he khdch hang chuygn sang va tgp tnmg nhigu ban vao danh gid nii ro thdng qua vigc danh gid khd nang xdy ra nii ro ciia cdc hogt dgng, phan tich va danh gid tdc ddng nii ro (chi ra nhung hdu qua khi riii ro xay ra).
T h d ba, nang cao y thuc nii ro va qudn tri nii ro. B% thye hign dugc digu ndy, cdc nhd lanh dao NHTM can dua van de qudn ly nii ro Id van de uu lien hdng ddu khi xay dyng cae bp phgn cua KSNB; Iudn ludn tdn ttpng nguyen tde than ttpng khi ra cac quyet djnh. Ben cgnh do, cae NHTM can co eac chinh sach ve qudn ly nii ro cy the vdi tirag hogt ddng cua doanh nghigp va phai ed ngudi chju ttach nhilm tryc tigp ttong vigc danh gid va quan ly nii ro. Ddng thdi, can tuan thu nguyen tdc phdn cdng phdn nhigm va thudng xuyen cd cac hogt ddng gidm sat vice thyc hign cac quy chl cua NHTM chinh dieu ndy se hd ttg cho vigc phat hign nhimg sai phara ttong qua trinh thyc hi|n va cd bien phdp kjp thdi, ttdnh d l khi thiet hgi do sai pham xdy ra mdi khde phue, luc do se ton kera ehi phi ban nhieu. Digu ndy chinh la su
ket hgp cua kigra sodt va qudn trj rui ro, td dd lara cho KSNB cac NHTM higu qud ban.
Nhu vdy, d l KSNB phdt huy higu qua trong hogt dgng kinh doanh cita cac ngdn hdng thi cdn phai cd sy gan ket chat che giua KSNB va qudn trj riii ro frong kinh doanh. Dae bigt qud trinh kiera soat dd phdi phdng ngira dugc cac rui ro trong hogt ddng thl kilm sodt mdi phat huy tdc dyng lau dai, dd tdn kem chi phi va mang Igi hi|u qua kinh doanh cao. Xdy dyng kidm sodt ndi bp gdn lien vdi quan tri nii ro thyc sy dang Id mdt vdn de quan frpng, raang Igi lgi ich thiet thyc d l i vdi cac ngan hang frong vi|c nang cao hi|u qud kigm sodt, qudn ly ttong dilu kign hdi nhdp hign nay.
Tai li^u (ham khao:
GS.TS. Nguyin Vdn Tiin, Gido trinh Nguyen ly vd Nghiep vu NHTM, NXB Thong ke, 2013.
PGS.TS Phan Thj Thu Hd, Gido trinh NHTM, NXB Dgi hoc Kinh ti Qudc ddn. 2013.
http://www. wvbankers. org/sev en-ha bits-effective-credit- administration-commercial-banks
http://www. academia. edu/431 8963/TheJmpact_of_credit_risk__
management_onJinancialjper- formance_ofj:ommerciat_banks__
in_Nepal
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