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商业银行模型风险及审计对策 被引量:1

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摘要 在金融业务决策过程中,商业银行日益依赖模型,其中蕴含的模型风险会对商业银行及金融体系产生系统性冲击。目前,我国模型风险管控框架和体系还不够完善,关于模型风险的监管法规仍不健全,模型存在同质化,针对以上问题提出以下审计对策建议:一是推动商业银行建立健全模型风险管控框架体系;二是推动金融监管部门加强对模型风险的监管;三是审计商业银行信息系统时,应进一步关注模型本身和管理过程的风险;四是关注模型数据的质量。
作者 王玉凤
出处 《审计观察》 2023年第8期72-76,共5页 AUDIT VISION
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