Nghien cifu trao ddi
Rui ro tuan fhu (RRTT) dang trd thanh moi quan tdm hong dau cua cac Ngdn hdng thuong mgi (NHTM). Hdu het cac NHTM cho rdng hi$u qua kiem sodt RRTT chinh td chia khoa xdy dung thdnh cong thuong hieu. tqo co hoi chiSn thdng trong moi truong canh tranh...
Kiem soat rui ro tuan thu ^
trong cdc ngan hdng thuong mqi
T
heo dinh nghia cua Uy ban Basel vl gidm sat ngdn hang, RRTT la nJi ro NHTM phai ganh chiu lien quan dtfn cac Ihiet hai tai chfnh hodc uy tin xudt phai lfl hanh dtfng khtfng mdn Ihu phap ludt, cac quy dinh, quy tdc, tieu chudn ndi bd va quy tdc ung xfl (dugc ggi chung la "luat, nguyen tdc vd lieu chudn tudn thu").Trong mdt stf NHTM, RRTT dugc coi la mdt btf phdn ciia rui ro hoat ddng trong cdu true quan ly rui ro.
Tuong tu nhu vdy, Mark W.
Olson (2006) cho ring RRTT la riii ro khi NHTM bi thiet hai tdi chinh. uy tin vd gia tri quyln kinh doanh bi ttfn hai do vi pham cdc quy dinh cua phap ludt, chudn muc hodc tieu chudn flng xfl do Ngdn hang tu xdy dung, dp diing thtfng nhdt trong hoat ddng kinh doanh va lac nghiep.
s ThS. Le Hong Vdn*
Kilm soat RRTT la qua U-inh thilt ke va cai dat cac chtft kilm soat ngi bd trong loan bd hoat dgng kinh doanh dl nhdn dien rui ro, ddc biet la nhimg loai rui ro co nguy CO xay ra cao. Nhin chung, sau khi nhdn dien dugc rui ro, btf phdn ludn thu chuyen traeh se phtfi hgp vdi cac bd phdn kinh doanh tiln hanh phdn tfch, danh gia rui ro lai tflng don vi, tfl do dl xudt bien phap xfl ly khdc phuc kip thdi. Dl dam bao thuc hien dugc mue lieu neu trtfn, he thtfng cdc chtft kilm soat trong NHTM thucmg xuyen phai dugc rd sodt, chinh siia, thdm chi loai bo hodc xdy dung mdi cho phfl hgp vdi dilu kien thuc ll. Hoat ddng kinh doanh thuc t l cua NHTM chung minh rdng thdnh cdng cua cdng lde quan ly RRTT phu thudc dang ke vdo hieu qua cua cac chtft kilm soat.
Rui ro tilm tang irong hoat ddng cua NHTM dugc danh gia la kha cao so vdi mflc trung binh cua cac linh vuc kinh doanh khdc. Vi vdy, mtft ndi dung quan trgng trong kilm soat rui ro tai cac NHTM la xdy dung chi'nh sach quan ly RRTT dl thtfng nhdt vl quan dilm, phuong phap kilm soat riii ro ndi bd. Tdt nhien, chfnh sach quan 1^ rui ro nay cdn phai linh boat va dugc dilu chinh phfl hgp vdi cac san ph^m vd hoat ddng kinh doanh thudng xuyen thay dtfi cua ngdn hang.
Can thiet phai Idem sodt RRTT trong c^c NHTM
Tha nhdt, RRTT co Uil xay ra 6 hdu he't linh vuc kinh doanh cua NHTM nhu tfn dung, huy ddng
* Vietcombank
r ^ ^ c/u'C^'/odn W Jd^ hdn ^' tiidna 40/20-42
Nghl6n ciJlu trao doi
vtfn, chuyin tiln, kinh doanh ngoai le ... Do viec cdn btf ihuc thi khtfng ludn thii cdc ihii luc, quy dinh nghi nghiep ddn dtfn ke gian, gia mao chQ kf, biln thu tiln, bi phat hdnh chfnh,...
T/iu" hai, mdi qutfc gia ctf he thtfng ludt phdp vd quy dinh rieng, dilu ndy ddn t(M nguy co xdy ra RRTT cao hon dtfi vdi cdc NHTM ctf quy mtf todn cdu. Ben canh dd.
phfl hgp vdi su phdt triln cua thi tmdng tdi ehfnh. cdc ludt vd quy dinh trong Imh vuc ngdn hdng nhu ludt phdng chtfng rfla tiln, quy dinh vl bao mdt thtfng tin khdch hdng, mtnh bach hda giao dich vdi cac ben ben quan, han chtf cdc giao dich xung dOi Igi fch ... ngdy cang trd nen da dang vd phflc tap Viec triln khai tudn ihu cdc quy dinh nay trong ndi bd NHTM ddi hoi su htf trg tfl nhilu ban ngdnh, bd phan lifin quan.
Han che trong quan ly RRTT tai cac NHTM Viet Nam
Thii nhdt, NHTM chua xdy dung dugc he thtfng va phuang phap do ludng RRTT titfn titfn, chua xdy dung va c^p nhat eo sd dii lieu riii ro ddy du.
Cdn nhdn dang, do ludng vd danh gid RRTT. RRTT cd thi do ludng theo cac phuong phdp chu ytfu:
- Riuong phap sfl dung chi stf CO ban (Basic Indicator Approach):
gid tri rui ro dugc xdc diiih bdng mdt ty le phdn tram so vdi lai gdp ciia Ngdn hang;
- Phuong phap chudn (The Standardized Approach): gid tri rui ro ciia mtfi hoat ddng kinh doanh trong Ngdn hang dugc xac dinh bdng mdi ly le phdn trdm so vdi lai gdp cua hoat dtfng kinh doanh dd.
Gia tri RRTT cua ngdn hdng la ttfng hgp RRTT cua toan btf cdc hoat ddng kinh doanh.
- Riuong phdp do ludng lien tiln (Advanced Measurement Approach): ddy la phucfng phdp do cae NHTM lu xdy dung phfl hgp vdi thue t l hoat dtfng cua mtfi ngdn
hdng, sii dung cdc ytfu itf dinh tfnh vd dinh lugng dl do lutfng rui ro.
Theo phuong phdp ndy, dl do ludng RRTT NHTM cdn khai ihdc dfl lieu Ijch sfl thtfng ke cdc RRTT xdy ra trong qud khfl, btf phdn xdy ra riii ro, thiet hai tdi chfnh, t ^ sudt xdy ra riii ro, lii dd xdc djnh dugc mflc dd riii ro udc tfnh vd phucmg phdp xfl 1;^ riii ro phfl hgp.
Hien nay, NHTM d cdc qutfc gia phdi triln chii ylu sir dung phuong phdp ndy trong do ludng rui ro.
Tha hai, NHTM chua xdy dung dugc mdi trudng kilm sodt tuan thii hieu qud.
Mtfi trudng kilm sodt RRTT trong cdc NHTM Viet Nam chua hieu qua thi hien d chO: thilu quy ehl, quy trinh hudng ddn nghiep vu, cdc chtft kilm sodt chua chdt che vd ddc biet nhdn thfle cua nhdn vien dtfi vdi kilm sodt rui ro chua cao. Theo Sharon Craggs, gidm dtfc bg phdn phdp chi va tudn thfl tai Singapore ciia tdp doan DBS, ludn thii khdng chi Id ctfng viec cua mtft btf phdn chuyen trach ma cdn phai dugc mgi thanh vien quan tdm thuc hien. Khi mgi ihdnh vien trong NHTM chia se muc lieu vd trdch nhiem trong boat dtfng tudn thu. NHTM dd se tao dung dugc mtfi trudng tudn thu hay vdn hda kilm sodt riii ro viing manh vd hieu qua. Do dtf, ludn thu cdc quy dinh cua phdp ludt, quy chtf, quy dinh ndi bd cfla ngdn hdng phai ird thdnh mtft trong cdc tieu chf dl ddnh gid mflc dtf hodn thdnh ctfng viec ciia nhdn vien.
Thuc tlhoat ddng cua cdc NHTM Viet Nam cho tha'y hdu hit nhdn vien chua nhdn ihiic dugc ddy du vai trd cd nhdn trong he thtfng kilm sodl ndi bd, ndi cdch khdc, su gdn kit cua tflng cd nhdn dtfi vdi an todn hoat ddng cua todn bd NHTM chua cao.
De cai thien hieu qud qudn ly RRTT trong cdc NHTM Vl§t Nam
Mgt la, xdy dung vdn hda kilm soat rui ro. Vdn htfa kilm sodt rui
ro Id ytfu ttf quan trgng tdc dtfng dtfn hieu qud qudn If RRTT. Khi mgi Idnh dao vd nhdn vitfn diu nhan ihflc dugc tdm quan trgng cua kilm sodt rui ro thi tdt ylii kha ndng xdy ra RRTT se gidm xutfng.
Dl xdy dung mtfi trudng vdn hda kilm sodl rui ro Idnh manh, cdng tdc luyin dung vd ddo tao dtfng vai trd quan trgng hdng ddu, ddc biet trong Iinh vuc kinh doanh cua NHTM. Tieu chudn tuyIn dung phdi nhdn manh din tfnh trung ihuc ciia dug vien, ddc biet Id flng vien lai cdc cdc vi tri dl bi lgi dung dl true lgi. Ben canh dtf, ddo lao giflp ndng cao nhdn thfle cua nhdn vien, ca vl f thfle vd ky nang tdc nghiep. Theo Sean Hughes, giam dtfc btf phdn tudn thu todn cdu cua ANZ, RRTT trong NHTM ly le thudn vdi stf lugng nhdn vitfn dugc ddo tao hdng ndm.
Hon nfla, vdn hda kilm soat riii ro cdn dugc cu thi hda thanh vdn ban, dtf chinh la chfnh sach quan
\f riii ro. Viec xdy dung va ap dung ehinh sach quan ly RRTT gtfp phdn ndng cao su thtfng ohdt vl trdch nhiem, muc tieu cdn dat dugc trong ndi bd, anh hudng tfch cue din cdng tdc nhan dang, do ludng vd ddnh gid riii ro.
Hai Id, xdy dung he thtfng bao cdo RRTT. Hoat ddng mdn thu tai cdc NHTM quy md Idn, co cdu phflc tap chi dat hieu qua mong mutfn nlu ctf su phtfj hgp cua he thtfng ctfng nghe Ihtfng tin. He thtfng ctfng nghe thtfng lin dat chuin cd Ihl hd irg lanh dao khai thdc bdo cdo lien quan din linh trang tudn thu ludt phdp, quy dinh lai btf phdn kuih doanh kip thdi, tao dilu kien cho cac cdp quan If thuc hien Irdch nhiem dilu hanh mtft cdch thtfng sutft. HiOng Ihiidng, bdo cao RRTT cdn ctf nfii dung vl kilm ira giam sdt, khilm khuytft trgng ylu cua he ihtfng gidrri sdl, nhQng yeu cdu mdi ho5c
(&m tie'p trang 17)
Jaft. cJti ^f(e todn W MiSin lodn io lAdn^ 40/2042
Nghien cihi b-ao t
thuc su Id nhung hO irg cho viec dat dugc ktfl qua 6 nhflng khfa canh khac. Ddy chfnh Id phtfp do khoang cdch gifla iinh ti-ang hien tai cua ltf chflc vd nhflng mflc dtf cdn thilt dl ctf ihl dat dugc mue tieu vl nhflng ytfu ttf nln lang nhu:
ky ndng cua ngudi lao dtfng. he ihtfng thtfng tin...
Khia cgnh Quy trinh: DN phai xdc dinh cdc quy irinh trong DN cdn Ihuc hien dl diudng xuyen gia tdng gid tri eho khdch hdng vd cdc ctf dtfng.
- Khia cgnh Tinh bin v&ng:
Phep do dugc su dung b khfa canh ndy chrnh Id nhung idc dtfng din mdi midng, cdc vdh d l xa hdi md DN phai dtfi phtf trong Uln trinh thuc hien muc tieu, chitfn lugc. Di do ludng khfa canh nay, eac DN cd thtf tham khao Nghi dinh
117/2009/ND-CP vl xfl ly vi pham phdp ludt trong Iinh vuc bao ve mdi trudng; 34 chi stf cfla Vitfn mtfi tmdng vd phdt triln bin vutig;
10 dilu khoan trong Bd luat utig xfl BSCl (Business Social Compliance Initiative).
- Khia cgnh Tdi chinh: Lgi nhudn Id muc titfu cutfi cflng cua cdc DN. Cdc phep do d khfa canh ndy cho chflng la bill chiln lugc ctf dugc thuc hien dl dat dugc cdc kit qua cutfi cflng hay khdng. Cdc chi stf do ludng tmyIn thtfng dugc sfl dung Id: Igi nhudn, tdng doanh thu, vd cdc gid tri kinh tikhdc.
Nhu vdy, qua viec vdn dung mtf hinh Iren, nhd quan ly cd thi ddnh gid mdt cdch toan dien thdnh qua cua cdc tmng tdm trdch nhiem tfl khfa canh tdi chinh din cdc khfa canh phi ldi chfnh ctf lien quan
nhu: su hdi Idng tfl phia khdch hdng, su quan tdm cua dtfi ngu nhan vien dtfn hoat ddng san sud't cua don vi,... vd cdc ytfu ttf vl phdt Iriln bin vQng trong xu thtf htfi nhdp.D
Tdi lieu tham khdo
1. Brussels (2006). Bd ludt Ung xi BSCI (Business social compliance ini- tiative).
2 Chinh phu (2009), -Nghi dinh vi Xd ly VI pham phdp ludt irong tinh vUc bdo v^ mdi trudng".
3.Nirmal Pal, Shankar Sundaresan, Juduh Ray, Hemant Bhargava, Edward Glantz. Michael W. McHugh (2004), Knowledge quoitienr"^ (KQ): A way to measure the knowledge intensity of your team. The Penn Stale e Business research center.
(Tiep theo trang 8)
dugc sua dtfi lien quan din boat dtfng ludn thu. Hitfn tai, nhilu NHTM quy mtf Idn dang xuc titfn ddu tu phat triln va flng dung he tiitfng ctfng nghe thdng tin hien dai, cho phep tmh lodn cdc chi stf rui ro chu ytfu, gtfp phdn ndng cao tfnh chinh xdc vd hitfu qua cua hoat ddng kilm soat.
Ba Id, xdy dung ctfng cu do ludng RRTT cung nhu phucmg phdp danh gia hitfu qua hoat dtfng cua btf phdn quan ly RRTT.
NHTM cdn tdng cudng phtfi hgp giQa cac btf phdn quan ly RRTT, kinh doanh va Ctfng nghe Ihtfng lin Irong viec xdy dung, cdp nhdt he thtfng CO sd dfl lieu rui ro vd phutmg phap do ludng RRTT. Ndi dung ctfng vitfc cd ihl bao gtfm:
thitft ktf mdu bilu Ihtfng ktf cdc su kitfn khtfng mdn thu xay ra nx)ng qua khfl tai cac btf phdn kinh doanh, tdn sudt diln ra trong mtft khoang thdi gian xac dinh (thdng, ndm ...), thitft hai udc tmh, xac dinh cac lieu chi dinh tfnh va dinh
lugng trong do ludng rui ro, xdy dung he thtfng bao cao cae giao dieh bdt thucmg edn kilm soat dl dam bao han che rui ro dtfn mflc ttfi da.
NHTM cd thi dp dung mdt stf bien phap ddnh gia hitfu qua, chdl lugng hoat dtfng cua bd phdn man thu. Cdc cdng cu ndy dugc thuc hien dua tren co sd thu thdp thdng tui tfl nhilu ngutfn khac nhau, bao gtfm: dilu tra khao sat trong ndi bd vl mflc dd phtfi hgp, gia tri ^ kitfn tu vdn dtfng gdp cua btf phdn ludn thfl dtfi vdi cdc dem vi kinh doanh, phdng vail eac co quan quan IJ hflu quan (Co quan Thanh tra gidm sat ngdn hdng, Thanh tra ngdn hang Nha nutfc dia phuong, cac Cdng ty kilm todn dtfc lap ...) vl hitfu qua 1dm viec cua bd phdn tudn Ihii, so sanh muc tidu dat dugc vtfi chi phf dugc phdn btf cho bd phdn tudn thu ...
Kiem sodt RRTT khdng phdi Id mdt cdng viec de thifc hien. Tren thuc te, NHTM khong the xdy dung he thdng vd chuang trinh qudn ly RRTT todn he thdng trong
mdt thdi gian ngdn. Mat khdc, viec thiet kevd ddm bdo hieu qud hogt ddng cua chuang trinh vd hi thdng ndy cdng ddi hoi chi phi khdng nho, ke cd chi phi ldi chinh thdng thudng vd chi phi vd hinh xudt phdt td viec thay ddi van hda doanh nghiep. Tuy nhien, ddy khdng phdi Id ly do de cdc NHTM
"ndi khdng" vdi hoat dong qudn lyRKTT.n
Tdi lieu tham khdo
1. Bank compliance: Controlling risk and improving effectiveness, A report from the Economist Intelligence Unit sponsored by Oracle. The Economist Intelligence Unit 2006
2. Mark W. Olson (2006),
"Compliance risk management in a diversified environment", www.federal- re serve .govlnewse ven tslspeech!olson20 06Q516a.htm.
3 LRN Corporation, Ethics and compliance risk management, ethics.orglfilesluSILRNRiskManageme nl.pdf.
i'Jatt cAi C^' ^)dn ¥ MiSm ^tdn id t/idno 40/2042 \
