1、Lending Function Management 贷款管理,Federal Reserve System,Objectives 目标,Determine adequacy of loan policy guidance确定正确的贷款方针指引 Discuss compliance 讨论合规问题 Explain lending process and controls说明贷款程序和管理 Analyze lending risk (from an operational perspective)分析贷款风险（从操作角度） Discuss audit options 讨论审计内容 Identif
2、y issues relating to insider abuse查明内部人员滥用职权事件,Lending Controls 贷款管理,Establish policy 确定方针 Ensure consistent application of guidelines确保指引的一致性 Ensure reasonable credit risk 确保合理的信贷风险 Type of Loans in which management has expertise管理层熟知的贷款种类 Diversification 多样化,Lending Process 贷款程序,Process 程序 Request
3、 申请 Presentation 陈述 Approval 批准 Documentation 文件 Funding 提供资金 Review 检查 Monitoring 监督,Key Information 主要信息 Amount 金额 Purpose 目的 Yield 收益率 Term 期限 Support 担保 Agreement 协议 Funding Procedure 发放程序 Repayment Procedure偿还程序,Loan Requests 贷款申请,Loans 贷款 Secured/Unsecured 有担保/无担保 Securitization 证券化 Asset Base
4、d 以资产为基础 Accrued Interest Receivable应收未收帐户利息 After payment of Principal 在本金支付后 Before payment 在偿还前,Loan Requests 贷款申请,Overdrafts 透支 Temporary or Unexpected 临时或意想不到的 Established Line of Credit 确定信用额度 Letters of Credit 信用证 Standby 备用 Trade 贸易 Bankers Acceptance 银行承兑,Loan Requests 贷款申请,Line of Credit 信
5、用额度 Working Capital 营运资本 Seasonal 周期性的 Evergreen 长期性的 Loan Commitments 承付贷款 Verbal 口头 Written 书面,Presentation 陈述,Loan officer presents all the details of the deal贷款负责人陈述交易细节,Loan Approval 贷款批准,Amount-sufficient to fund project能够为项目提供足够的资金 Yield 收益率 interest rate, fees, coverage of man hours利率、收费、工时范
6、围 Term 期限 maturity, amortization, ability to call期限、摊还、赎回条款 Purpose 目的 must make sense 必须合理,Loan Approval 贷款批准,Support 证明 collateral, guarantees, property, and registration抵押品、担保、财产和登记 Agreement 协议 loan covenants - especially negative covenants贷款合同特别是负面合同 Procedure requirements 程序要求 payment schedule
7、 偿还时间表 Inspections 检查,Documentation 文件,Communicates expectations 传达预期目标 Establishes lenders rights 确立贷方的权利 Protects lender from third parties保护贷方免受第三方侵害,Funding 提供资金,Promissory notes accounted for本票 Documents 文件 mirror transaction 反映交易 signed and verified 签名并确认 Parties obligated 有责任的各方 Monitoring sy
8、stems in place 监督系统到位,Loan Review 贷款检查,Loans 贷款 conform to policy 与方针一致 perform under terms 按条款执行 comply with regulations 与法规相符 Documentation in place before funding文件到位后再提供资金 Accrual accounts checked at a minimum semi-annually 对应计帐户至少每半年检查一次,Loan Review 贷款检查,Collateral 抵押品 under dual control 双重管理 v
9、aluations kept current 实时评估 Weaknesses identified 发现问题 in lending process 贷款过程中 in management skills 管理水平方面 in loans 贷款本身 in ability to recover 回收能力,Loan Review 贷款检查,Borrowers financial condition assessed评估债务人财务状况 Internal classification system included包括内部分级体系 Valuations assessed 进行价值评估 Cash Flows
10、verified 确认现金流 No contingencies 没有或有费用,Monitoring 监督,Separate from lending function 与贷款职能分离 Reporting line separate 独立的报告途径 Impartiality 公正 Consistency 一致 Expertise 专业,Policies and Procedures 方针和程序,Loan problems arise due to lack of:缺少以下因素将导致贷款出现问题 sound policy identifying target market明确目标市场的合理方针 m
11、anagement expertise 专业化管理 adequate written procedures 适当的书面程序 compliance with policies and procedures与方针和程序相一致 Monitoring 监督,Policies and Procedures 方针和程序,provides frame of reference提供参照系 prevents deviations 预防偏离 prevents omissions and misunderstandings预防疏忽和误解 maintains credit and underwriting stand
12、ards保持信贷和承销标准 evaluates risks 评估风险 provides new business strategies 提供新的经营战略 allows study of risk in new products了解新产品的风险,General Policy Objectives 总的方针目标,Economic risk经济风险 Market risk市场风险 Financial risk财务风险 Credit risk信用风险 Environmental risk环境风险,Operational risk操作风险 Collateral risk抵押品风险 Concentrati
13、on risk集中度风险 Management risk管理风险 Country risk国家风险,Board of Directors Responsibility 董事会职责,Fiduciary duty to shareholders对股东的诚信义务 Provide adequate management staffing and expertise提供充足的管理人员和专业技术,Loan Audit Function 贷款审计职责,Depth of Review 检查的深度 Quality 质量 adherence to loan policy 遵循贷款方针 written proced
14、ures 书面程序 management expertise 专业化管理 board accountability 董事会问责制 Level of confidence 信任程度 internal/external auditors 内/外部审计人员,Loan Audit Function 贷款审计职责,Ensures adequate policies and procedures确保正确的方针和程序 Internal loan review should be effective内部贷款检查应该具有有效性 Reporting lines 报告渠道 Sampling 抽样 Workouts
15、测验 No favors to loans officers 不偏袒贷款负责人,Loan Audit Function 贷款审计职责,Managements compliance 管理层的合规性 Managements judgment 管理层的判断 Managements expertise 管理层的专业化程度,Loan Audit Function 贷款审计职责,Ensures Board is aware of responsibility确保董事会了解职责 Reviews Boards banking knowledge检查董事会对于银行业务的了解 Assesses Boards ch
16、aracter评定董事会的成员 Ensure Bank Management does not sit on the Board but acts in an advisory capacity确保银行管理人员不在董事会中任职，但向其提供建议,Loan Audit Function 贷款审计职责,Board of Directors needs to know 董事会需要了解： total credit exposure 信贷敞口总额 lending activity 贷款活动 new credit extensions 新的信贷范围 Overdrafts 透支 past due loans
17、逾期贷款 watch list 观察名单 insider loans 内部人贷款 anticipated charge-offs 预期核销 credits in non-compliance 不合规的信贷,Loan Audit Function 贷款审计职责,Audit report comprehensiveness in accordance with the engagement letter对照聘书检查审计报告的全面性 Recommendations in management letter on internal controls在致管理层意见书中提出内控建议 Outside fir
18、ms reliability公司在外界的可信度,Loan Audit Function 贷款审计职责,Where to start? 从哪里开始？ SR 95-36 - Bank Lending Terms and Standards (available on the Board of Governors Web site) SR 95-36银行贷款条款和标准（联储网站上可以查询） Identify changes 识别变化 Compare credit terms with previous trends对比信贷期限和以前的趋势 Evaluate trends in exceptions
19、评估特例的趋势 Review risk rating system 检查风险评级系统 Assess concentrations 评估集中度,Loan Audit Function 贷款审计职责,Evaluate trends of riskier credit评估风险更高的信贷趋势 Review Management Information Systems (MIS)检查管理信息系统 Consider portfolio performance考虑组合的表现 Assess loan loss reserves评估坏帐准备金 Evaluate risk management 评估风险管理 De
20、termine director oversight 确定主管人员,Fraud 欺诈,Two Sources 两个来源 Internal 内部 External 外部,Fraud 欺诈,Third party obligations 第三方责任 review guarantees 检查担保 verify with issuer 与发行者核实 if promissory notes or guarantee agreements are blank, determine validity如果本票或担保协议是空白的，确定其有效性 collusion with bank officer 与银行主管勾
21、结,Fraud 欺诈,Insider Abuse内部人滥用职权 bank is harmed 损害银行 bank takes on more risk 银行承担更多风险 insider benefits due to position内部人以权谋私 Oakwood case,Insider abuse controls对内部人滥用职权的管理 Board has to 董事会必须： review all insider transactions检查所有的内部人交易 follow-up on exceptions 跟踪特例 discuss conforming transactions 讨论类似交
22、易,Fraud 欺诈,Changes under risk-focused exams 风险为本的检查带来的变化,More emphasis on credit risk更加强调信用风险 Less standard transaction - more emphasis on new or unusual loans - if controls are satisfactory非标准化交易更加强调新的或不正常的贷款如果管理令人满意的话 Review of credit risk in other than traditional loan transactions检查非传统贷款交易的信用风险,
