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LendingFunctionManagement贷款管理FederalReserveSystemObjectives目标•Determineadequacyofloanpolicyguidance确定正确的贷款方针指引•Discusscompliance讨论合规问题•Explainlend

ingprocessandcontrols说明贷款程序和管理•Analyzelendingrisk(fromanoperationalperspective)分析贷款风险（从操作角度）•Discussauditoptions讨论审计内容•Identifyissuesrelatingto

insiderabuse查明内部人员滥用职权事件LendingControls贷款管理•Establishpolicy确定方针•Ensureconsistentapplicationofguidelines确保指引的一致性•Ensurer

easonablecreditrisk确保合理的信贷风险–TypeofLoansinwhichmanagementhasexpertise管理层熟知的贷款种类–Diversification多样化LendingProcess贷款程序•Process程序–Request申

请–Presentation陈述–Approval批准–Documentation文件–Funding提供资金–Review检查–Monitoring监督•KeyInformation主要信息–Amount金额–Purpose目的–Yield收益率–Te

rm期限–Support担保–Agreement协议–FundingProcedure发放程序–RepaymentProcedure偿还程序LoanRequests贷款申请•Loans贷款–Secured/Unsecured有担保/无担保–Sec

uritization证券化–AssetBased以资产为基础•AccruedInterestReceivable应收未收帐户利息–AfterpaymentofPrincipal在本金支付后–Beforepayment在偿还前LoanRequests贷款申请•Overdraf

ts透支–TemporaryorUnexpected临时或意想不到的–EstablishedLineofCredit确定信用额度•LettersofCredit信用证–Standby备用–Trade贸易•Ban

kersAcceptance银行承兑LoanRequests贷款申请•LineofCredit信用额度–WorkingCapital营运资本–Seasonal周期性的–Evergreen长期性的•LoanCo

mmitments承付贷款–Verbal口头–Written书面Presentation陈述•Loanofficerpresentsallthedetailsofthedeal贷款负责人陈述交易细节Loa

nApproval贷款批准•Amount-sufficienttofundproject能够为项目提供足够的资金•Yield收益率–interestrate,fees,coverageofmanhours利率、收费、工时

范围•Term期限–maturity,amortization,abilitytocall期限、摊还、赎回条款•Purpose目的–mustmakesense必须合理LoanApproval贷款批准•Support证明–

collateral,guarantees,property,andregistration抵押品、担保、财产和登记•Agreement协议–loancovenants-especiallynegativecovenants贷款合同—特别是负面合同•Pro

cedurerequirements程序要求–paymentschedule偿还时间表–Inspections检查Documentation文件•Communicatesexpectations传达预期目标•Establisheslende

rsrights确立贷方的权利•Protectslenderfromthirdparties保护贷方免受第三方侵害Funding提供资金•Promissorynotesaccountedfor本票•Documents文件–mirrortran

saction反映交易–signedandverified签名并确认•Partiesobligated有责任的各方•Monitoringsystemsinplace监督系统到位LoanReview贷款检查•Loans贷款–conformtopolicy

与方针一致–performunderterms按条款执行–complywithregulations与法规相符•Documentationinplacebeforefunding文件到位后再提供资金•Accrualaccountscheck

edataminimumsemi-annually对应计帐户至少每半年检查一次LoanReview贷款检查•Collateral抵押品–underdualcontrol双重管理–valuationskeptcurrent实时评估•Weaknessesidentified发现问题

–inlendingprocess贷款过程中–inmanagementskills管理水平方面–inloans贷款本身–inabilitytorecover回收能力LoanReview贷款检查•Borrowersfinancialconditionassessed评估债务人财务状况•Inter

nalclassificationsystemincluded包括内部分级体系•Valuationsassessed进行价值评估•CashFlowsverified确认现金流•Nocontingencies没有或有费用Monitor

ing监督•Separatefromlendingfunction与贷款职能分离•Reportinglineseparate独立的报告途径•Impartiality公正•Consistency一致•Expertise专业PoliciesandPr

ocedures方针和程序•Loanproblemsariseduetolackof:缺少以下因素将导致贷款出现问题–soundpolicyidentifyingtargetmarket明确目标市场的合理方针–managementexpertise专业化管理–adequatewritten

procedures适当的书面程序–compliancewithpoliciesandprocedures与方针和程序相一致–Monitoring监督PoliciesandProcedures方针和程序•providesframeofreference提供参照系•prevents

deviations预防偏离•preventsomissionsandmisunderstandings预防疏忽和误解•maintainscreditandunderwritingstandards保持信贷和承销标准•evaluatesrisks评估风险

•providesnewbusinessstrategies提供新的经营战略–allowsstudyofriskinnewproducts了解新产品的风险GeneralPolicyObjectives总的方针目标•Econ

omicrisk经济风险•Marketrisk市场风险•Financialrisk财务风险•Creditrisk信用风险•Environmentalrisk环境风险•Operationalrisk操作风险•Collateralrisk抵押品风险•Concent

rationrisk集中度风险•Managementrisk管理风险•Countryrisk国家风险BoardofDirectorsResponsibility董事会职责•Fiduciarydutytoshareholders对股东的诚信义务•Provideadequatemanage

mentstaffingandexpertise提供充足的管理人员和专业技术LoanAuditFunction贷款审计职责•DepthofReview检查的深度•Quality质量–adherencetoloanpolicy遵循贷款方针–wr

ittenprocedures书面程序–managementexpertise专业化管理–boardaccountability董事会问责制•Levelofconfidence信任程度–internal/externalaudi

tors内/外部审计人员LoanAuditFunction贷款审计职责•Ensuresadequatepoliciesandprocedures确保正确的方针和程序•Internalloanreviewshouldbeeffective内部贷款检查应该具有有效性–Reporting

lines报告渠道–Sampling抽样–Workouts测验–Nofavorstoloansofficers不偏袒贷款负责人LoanAuditFunction贷款审计职责•Management’scompliance管理层的合规性•Management’sjudgment管理

层的判断•Management’sexpertise管理层的专业化程度LoanAuditFunction贷款审计职责•EnsuresBoardisawareofresponsibility确保董事会了解职责•Revi

ewsBoard’sbankingknowledge检查董事会对于银行业务的了解•AssessesBoard’scharacter评定董事会的成员•EnsureBankManagementdoesnotsitontheBoardbutactsinanadvisorycapacity确保银行管理

人员不在董事会中任职，但向其提供建议LoanAuditFunction贷款审计职责•BoardofDirectorsneedstoknow董事会需要了解：–totalcreditexposure信贷敞口总额–lendingactivity贷款活动–newcredi

textensions新的信贷范围–Overdrafts透支–pastdueloans逾期贷款–watchlist观察名单–insiderloans内部人贷款–anticipatedcharge-offs预期核销–creditsinnon-compl

iance不合规的信贷LoanAuditFunction贷款审计职责•Auditreportcomprehensivenessinaccordancewiththeengagementletter对照聘书检查审计报告的全面性•Recommendationsi

nmanagementletteroninternalcontrols在致管理层意见书中提出内控建议•Outsidefirm’sreliability公司在外界的可信度LoanAuditFunction贷款审计职责•Wheretostart?从哪里开始？•SR95-36-BankLe

ndingTermsandStandards(availableontheBoardofGovernor’sWebsite)SR95-36—银行贷款条款和标准（联储网站上可以查询）•Identifychanges识别变化•Comparecredittermswit

hprevioustrends对比信贷期限和以前的趋势•Evaluatetrendsinexceptions评估特例的趋势•Reviewriskratingsystem检查风险评级系统•Assessconcentr

ations评估集中度LoanAuditFunction贷款审计职责•Evaluatetrendsofriskiercredit评估风险更高的信贷趋势•ReviewManagementInformationSyst

ems(MIS)检查管理信息系统•Considerportfolioperformance考虑组合的表现•Assessloanlossreserves评估坏帐准备金•Evaluateriskmanagement评估风险管理•Dete

rminedirectoroversight确定主管人员Fraud欺诈•TwoSources两个来源•Internal内部•External外部Fraud欺诈•Thirdpartyobligations第三方责任•reviewguarantees检查

担保•verifywithissuer与发行者核实•ifpromissorynotesorguaranteeagreementsareblank,determinevalidity如果本票或担保协议是空白的，确定其有效性•collusionwithbankoff

icer与银行主管勾结Fraud欺诈•InsiderAbuse内部人滥用职权•bankisharmed损害银行•banktakesonmorerisk银行承担更多风险•insiderbenefitsduetoposition内部人以权谋私–O

akwoodcase•Insiderabusecontrols对内部人滥用职权的管理•Boardhasto董事会必须：•reviewallinsidertransactions检查所有的内部人交易•follow-uponexceptions跟踪特例•d

iscussconformingtransactions讨论类似交易Fraud欺诈Changesunderrisk-focusedexams风险为本的检查带来的变化•Moreemphasisoncreditrisk更加强调信用风

险•Lessstandardtransaction-moreemphasisonneworunusualloans-ifcontrolsaresatisfactory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•Reviewofcreditri

skinotherthantraditionalloantransactions检查非传统贷款交易的信用风险