TFL Vsebine / Revija SIR*IUS

Internal Audit Function and Basel III

Preteklo dogajanje na finančnih trgih je privedlo do sprejetja novega sporazuma Basel III, ki je prinesel novosti na številnih področjih bančnega poslovanja, še največ na področju kapitala in likvidnosti. Podobno kot Basel II tudi Basel III govori o izboljšanju upravljanja bank (angl. corporate governance). Basel III ne govori več le o številkah, ki naj bi bile ustrezne za višino potrebnega kapitala in njegove kakovosti. Opozarja predvsem na izboljšanje upravljanja tveganj v bankah in naloge odgovornih zaposlenih, kot so npr. vodje na področjih upravljanja tveganj, ter tudi na notranje revizorje. Informacije morajo biti redno in enotno razkrite, da so uporabne za vse udeležence na trgu (investitorje, bonitetne agencije, regulatorje idr.). Glede na navedeno je treba zagotoviti tudi delo in aktivnosti v službi notranje revizije.

Past events in financial markets have led to the adoption of the new Basel III. It has brought several innovations in the areas of banking, the most in the field of capital and liquidity. Like Basel II, Basel III is also about improving the corporate governance. It should be noted that Basel III is not only about numbers which should be adequate in terms of the capital required and its quality. It is rather about the improvement of risk management in banks and also about the responsible employees like managers in the fields of risk management and the internal auditors. It further refers to the information that must be disclosed in a regular and uniform manner to be useful to all market participants (investors, rating agencies, regulators, etc.). With regard to that, it is necessary to provide appropriate work and activities of the internal audit department.