金融專業(yè)外文翻譯-----電子銀行的風(fēng)險管理

1、<p><b>　　外文翻譯</b></p><p><b>　　原文</b></p><p>　　RISK MANAGEMENT OF E-BANKING ACTIVITIES</p><p>　　Material Source: University Galati, Economic Science Facu

2、lty Author: Virlanuta Florina，Moga Liliana，Ioan Viorica</p><p>　　1. E-banking risks</p><p>　　E-banking is defined as the automated delivery of new and traditional ban

3、king products and services directly to customers through electronic, interactive communication channels. E-banking includes the systems that enable financial institution customers, individuals or businesses, to access ac

4、counts, transact business, or obtain information on financial products and services through a public or private network,including the Internet or mobile phone. Customers access e-banking services using an in</p>&

5、lt;p>　　In Romania, over 23 banks implemented and offer now e-banking services. The continuous development of the supporting technology, information security and e-banking strategy reflects on the increasing number of

6、the e-banking customers. According to Communications and Information Technologies Ministry, the number of e-banking users and the transactions performed in this system, as well as the value of these transactions, registe

7、red a spectacular rising, displayed in the graphics below:</p><p>　　Source: Communications and Information Technologies Ministry</p><p>　　While the risks and controls are similar for the various

8、 e-banking access channels, this essay focuses specifically on Internet-based services due to the Internet’s widely accessible public network Accordingly, this project begins with a discussion of the two primary types of

9、 Internet websites: informational and transactional. Informational websites provide customers access to general information about the financial institution and its products or services.</p><p>　　Risk issues

10、examiners should consider when reviewing informational websites include: Potential access to confidential financial institution or customer information if the website is not properly isolated from the financial instituti

11、on’s internal network; Potential liability for spreading viruses and other malicious code to computers communicating with the institution’s website; and Negative public perception if the institution’s on-line services ar

12、e disrupted or if its website is defaced or othe</p><p>　　Transactional websites provide customers with the ability to conduct transactions through the financial institution’s website by initiating banking t

13、ransactions or buying products and services. Banking transactions can range from something as basic as a retail account balance inquiry to a large business-to business funds transfer. E-banking services, like those deliv

14、ered through other delivery channels, are typically classified based on the type of customer they support. The following table list</p><p>　　Since transactional websites typically enable the electronic excha

15、nge of confidential customer information and the transfer of funds, services provided through these websites expose a financial institution to higher risk than basic informational websites. Wholesale e-banking systems ty

16、pically expose financial institutions to the highest risk per transaction, since commercial transactions usually involve larger dollar amounts. In addition to the risk issues associated with informational websites,</p

17、><p>　　—— Security controls for safeguarding customer information;</p><p>　　—— Liability for unauthorized transactions;</p><p>　　—— Possible violations of laws or regulations pertainin

18、g to consumer privacy, anti-money laundering, anti-terrorism, or the content, timing, or delivery of required consumer disclosures.</p><p>　　2. Transaction risk</p><p>　　Transaction risk arises

19、from fraud, processing errors, system disruptions, or other unanticipated events resulting in the institution’s inability to deliver products or services. This risk exists in each product and service offered. The level o

20、f transaction risk is affected by the structure of the institution’s processing environment, including the types of services offered and the complexity of the processes and supporting technology.</p><p>　　In

21、 most instances, e-banking activities will increase the complexity of the institution’s activities and the quantity of its transaction/operations risk, especially if the institution is offering innovative services that h

22、ave not been standardized. Since customers expect e-banking services to be available 24 hours a day, 7 days a week, financial institutions should ensure their e-banking infrastructures contain sufficient capacity and red

23、undancy to ensure reliable service availability. Even inst</p><p>　　The key to controlling transaction risk lies in adapting effective polices, procedures, and controls to meet the new risk exposures introdu

24、ced by e-banking. Basic internal controls including segregation of duties, dual controls, and reconcilements remain important. Information security controls, in particular, become more significant requiring additional pr

25、ocesses, tools, expertise, and testing. Institutions should determine the appropriate level of security controls based on their assessment of</p><p>　　Generally, a financial institution’s credit risk is not

26、increased by the mere fact that a loan is originated through an e-banking channel. However, management should consider additional precautions when originating and approving loans electronically, including assuring manage

27、ment information systems effectively track the performance of portfolios originated through e-banking channels. </p><p>　　Funding and investment-related risks could increase with an institution’s e-banking

28、initiatives depending on the volatility and pricing of the acquired deposits. The Internet provides institutions with the ability to market their products and services globally. Internet-based advertising programs can ef

29、fectively match yield-focused investors with potentially high-yielding deposits. But Internet-originated deposits have the potential to attract customers who focus exclusively on rates and may pro</p><p>　　C

30、ompliance and legal issues arise out of the rapid growth in usage of e-banking and the differences between electronic and paper-based processes. E-banking is a new delivery channel where the laws and rules governing the

31、electronic delivery of certain financial institution products or services may be ambiguous or still evolving. Laws governing consumer transactions require specific types of disclosures, notices, or record keeping require

32、ments. These requirements also apply to e-banking, and bank</p><p>　　Institutions that offer e-banking services, both informational and transactional, assume a higher level of compliance risk because of the

33、changing nature of the technology, the speed at which errors can be replicated, and the frequency of regulatory changes to address e-banking issues. The potential for violations is further heightened by the need to ensur

34、e consistency between paper and electronic advertisements, disclosures, and notices.</p><p>　　3. Risk management</p><p>　　E-banking has unique characteristics that may increase an institution’s

35、overall risk profile and the level of risks associated with traditional financial services, particularly strategic, operational, legal, and reputation risks. These unique e-banking characteristics include: Speed of techn

36、ological change, Increased visibility of publicly accessible networks, Less face-to-face interaction with financial institution customers. Management should review each of the processes discussed in this sect</p>

37、<p>　　Financial institution management should choose the level of e-banking services provided to various customer segments based on customer needs and the institution’s risk assessment considerations. Institutions s

38、hould reach this decision through a board-approved, e-banking strategy that considers factors such as customer demand, competition, expertise, implementation expense, maintenance costs, and capital support. Some institut

39、ions may choose not to provide e-banking services or to limit e-banking</p><p>　　Financial institutions should periodically re-evaluate this decision to ensure it remains appropriate for the institution’s ov

40、erall business strategy. Institutions may define success in many ways including growth in market share, expanding customer relationships, expense reduction, or new revenue generation. If the financial institution determi

41、nes that a transactional website is appropriate, the next decision is the range of products and services to make available electronically to its customers</p><p>　　Financial institutions should base any deci

42、sion to implement e-banking products and services on a thorough analysis of the costs and benefits associated with such action. Some of the reasons institutions offer e-banking services include: Lower operating costs, In

43、creased customer demand for services, and New revenue opportunities.</p><p>　　The individuals conducting the cost-benefit analysis should clearly understand the risks associated with ebanking so that cost co

44、nsiderations fully incorporate appropriate risk mitigation controls. Without such expertise, the cost-benefit analysis will most likely underestimate the time and resources needed to properly oversee e-banking activities

45、, particularly the level of technical expertise needed to provide competent oversight of in-house or outsourced activities.</p><p>　　Security threats can affect a financial institution through numerous vulne

46、rabilities. No single control or security device can adequately protect a system connected to a public network. Effective information security comes only from establishing layers of various control, monitoring, and testi

47、ng methods. While the details of any control and the effectiveness of risk mitigation depend on many factors, in general, each financial institution with external connectivity should ensure the following co</p>&l

48、t;p>　　Conclusions</p><p>　　A financial institution’s board and management should understand the risks associated with e-banking services and evaluate the resulting risk management costs against the potent

49、ial return on investment prior to offering e-banking services. Poor e-banking planning and investment decisions can increase a financial institution’s strategic risk. Early adopters of new e-banking services can establis

50、h themselves as innovators who anticipate the needs of their customers, but may do so by incurring high</p><p><b>　　譯文</b></p><p><b>　　電子銀行的風(fēng)險管理</b></p><p>　

51、　資料來源:加拉茨大學(xué)經(jīng)濟(jì)科學(xué)系</p><p>　　作者：Virlanuta Florina，Moga Liliana，Ioan Viorica</p><p>　　1風(fēng)險管理的電子銀行業(yè)務(wù)</p><p>　　電子銀行定義為將傳統(tǒng)銀行產(chǎn)品通過電子渠道，并直接向客戶提供互動服務(wù)的的新的自動交付服務(wù)。電子銀行系統(tǒng)指金融機構(gòu)客戶，個人或企業(yè)，可以通過互聯(lián)網(wǎng)或手機訪問帳

52、戶，辦理業(yè)務(wù)，或通過公共或?qū)Ｓ镁W(wǎng)絡(luò)上獲得的金融產(chǎn)品和服務(wù)的信息?？蛻敉ㄟ^使用智能電子設(shè)備，如個人計算機（PC），個人數(shù)字助理（PDA），自動取款機（ATM），或按鍵式電話機來獲得服務(wù)。</p><p>　　在羅馬尼亞，超過23家銀行在實施，并提供電子銀行服務(wù)。越來越多的電子銀行客戶對電子銀行的配套技術(shù)，信息安全和電子銀行戰(zhàn)略提出要求，根據(jù)通信和信息技術(shù)部顯示，以下圖形顯示了電子銀行用戶、本系統(tǒng)進(jìn)行的交易數(shù)量以及這

53、些交易的價值都呈上升趨勢：</p><p>　　來源：通信與信息技術(shù)部</p><p>　　盡管風(fēng)險和控制在各種電子銀行渠道是類似，本文特別側(cè)重于基于互聯(lián)網(wǎng)的服務(wù)的廣泛使用的公共網(wǎng)絡(luò)。因此，該項目首先對互聯(lián)網(wǎng)網(wǎng)站的兩個主要類型的討論：信息和交易。信息網(wǎng)站為客戶提供有關(guān)金融機構(gòu)及其產(chǎn)品或服務(wù)的一般資料。</p><p>　　考慮風(fēng)險問題時，應(yīng)該考慮并檢討的資訊網(wǎng)站包括

54、：如果該網(wǎng)站不是金融機構(gòu)的內(nèi)部網(wǎng)絡(luò)，可能獲得金融機構(gòu)或客戶機密信息；潛在存在對機構(gòu)的網(wǎng)站傳播病毒的網(wǎng)站；如果該機構(gòu)的在線服務(wù)被破壞或以其他方式提出不適當(dāng)或攻擊性材料使公眾產(chǎn)生負(fù)面看法。</p><p>　　事務(wù)性網(wǎng)站通過金融機構(gòu)進(jìn)行的網(wǎng)站發(fā)起銀行交易或購買產(chǎn)品和服務(wù)交易為客戶提供服務(wù)。銀行交易的范圍可以從基本零售帳戶到一個大型企業(yè)，對企業(yè)資金進(jìn)行轉(zhuǎn)移。電子銀行服務(wù)，如通過其他交易渠道通常基于客戶的類型進(jìn)行分類的。

55、下表列出了電子銀行金融機構(gòu)為零售和批發(fā)提供的服務(wù)。</p><p>　　由于交易的網(wǎng)站通常是客戶機密信息的電子交換和資金的轉(zhuǎn)移，因此，通過這些網(wǎng)站提供的服務(wù)的金融機構(gòu)風(fēng)險高于基本信息網(wǎng)站的風(fēng)險。由于批發(fā)電子銀行系統(tǒng)的商業(yè)交易往往涉及較大的美元數(shù)額，因此，它揭露金融機構(gòu)交易的風(fēng)險最高。除了風(fēng)險信息網(wǎng)站，電子銀行交易服務(wù)審查應(yīng)考慮以下的相關(guān)問題：</p><p>　　—— 安全控制，維護(hù)客戶信

56、息；</p><p>　　—— 未經(jīng)授權(quán)交易的法律責(zé)任；</p><p>　　——有關(guān)的法律或法規(guī)可能違反消費者隱私，反洗錢，反恐怖主義，或內(nèi)容，時間，或要求應(yīng)向客戶披露信息。</p><p><b>　　2 交易風(fēng)險</b></p><p>　　交易風(fēng)險來自詐騙，錯誤程序，系統(tǒng)中斷，或其他機構(gòu)的不能交付產(chǎn)品或服務(wù)而導(dǎo)致

57、無法預(yù)料的事件，這種風(fēng)險主要存在于每一種產(chǎn)品和提供服務(wù)。該機構(gòu)的處理環(huán)境的結(jié)構(gòu)影響了交易風(fēng)險的水平，包括所提供的服務(wù)種類、流程以及配套技術(shù)的復(fù)雜性。</p><p>　　在大多數(shù)情況下，電子銀行業(yè)務(wù)將增加該機構(gòu)的活動的復(fù)雜性和它的交易/業(yè)務(wù)風(fēng)險的數(shù)量，特別是如果該機構(gòu)提供的不規(guī)范的創(chuàng)新服務(wù)。由于客戶希望網(wǎng)上銀行服務(wù)可提供24小時全天候及每周7天的服務(wù)，金融機構(gòu)應(yīng)確保其電子銀行基礎(chǔ)設(shè)施具有足夠的容量和冗余，以確保服

58、務(wù)的可用性。即使不考慮機構(gòu)的電子銀行金融服務(wù)的替代加工供應(yīng)渠道，但應(yīng)認(rèn)真考慮客戶的期望和服務(wù)中斷對客戶滿意度和忠誠度的潛在影響。</p><p>　　對交易風(fēng)險控制的關(guān)鍵在于有效的適應(yīng)政策，程序和控制，以滿足新風(fēng)險的網(wǎng)上銀行介紹。其基本的內(nèi)部控制，包括職責(zé)，雙重控制隔離仍然是重要的。特別是信息安全控制，在額外的程序，工具，專業(yè)技術(shù)和測試變的越來越重要。機構(gòu)應(yīng)該對信息的敏感度的客戶制定適當(dāng)?shù)陌踩墑e管制以及評估該機

59、構(gòu)的設(shè)立風(fēng)險承受能力的基礎(chǔ)。</p><p>　　一般來說，金融機構(gòu)的信貸風(fēng)險增加貸款是通過電子銀行渠道起源的事實。然而，管理層應(yīng)該考慮在管理信息系統(tǒng)采取額外預(yù)防措施，包括通過電子銀行渠道發(fā)起的投資組合有效地跟蹤，以確保其具有良好的表現(xiàn)。</p><p>　　籌資和投資有關(guān)的風(fēng)險可能會增加機構(gòu)的電子銀行的波動性，其價格取決于所收購存款舉措?；ヂ?lián)網(wǎng)具有提供全球機構(gòu)產(chǎn)品和服務(wù)市場的能力，投資者

60、基于互聯(lián)網(wǎng)的廣告程序可以有效地配合潛在的高收益的存款收益為重點。但是，互聯(lián)網(wǎng)的起源存款吸引客戶在利率關(guān)注率的潛力，并提供一個具有與風(fēng)險特征類似的存款資金來源。一個機構(gòu)可以控制這種潛在的波動性，這可能涉及到面對面會議或紙書信往來，并通過開戶存款合同的做法，來擴(kuò)大地理覆蓋范圍。</p><p>　　法律問題的出現(xiàn)主要在于電子銀行業(yè)務(wù)的快速增長以及在電子和紙面處理過程的差異而產(chǎn)生的。電子銀行是一種新的傳遞通道，某些金融

61、機構(gòu)的產(chǎn)品或服務(wù)電子化的法律可能存在不明確的情況或仍在發(fā)展。根據(jù)消費交易的披露要求，要通知或記錄保存特定類型的要求，這些要求也適用于電子銀行，銀行機構(gòu)和消費者要求不斷更新法律和法規(guī)，用來反映電子銀行的影響范圍和與在線客戶關(guān)系。</p><p>　　機構(gòu)提供的電子銀行服務(wù)，包括信息和交易，由于該技術(shù)處在不斷變化中，因此承擔(dān)了較高的風(fēng)險，所以要不斷加強監(jiān)管，及時制定政策，用以解決電子銀行服務(wù)水平的問題。為了進(jìn)一步加強

62、對違規(guī)行為的監(jiān)督，減少違規(guī)現(xiàn)象，因此必須確保其在紙張和電子廣告的披露與通知的一致性。</p><p><b>　　3 風(fēng)險管理</b></p><p>　　電子銀行具有獨特的特性，可能會增加一個機構(gòu)的整體風(fēng)險狀況，以及與傳統(tǒng)的金融服務(wù)相比，其特別之處在于戰(zhàn)略，運作，法律風(fēng)險的水平和聲譽風(fēng)險。這些獨特的電子銀行的特點包括：加快了技術(shù)變化的速度，增加了公開訪問的網(wǎng)絡(luò)可視性

63、，減少了面對面與金融機構(gòu)客戶的互動。管理部門應(yīng)加大審查，來處理構(gòu)成的電子銀行業(yè)務(wù)的風(fēng)險管理做法的每個過程。</p><p>　　金融機構(gòu)管理應(yīng)根據(jù)不同的客戶為客戶提供其所需的電子銀行服務(wù)的水平。機構(gòu)應(yīng)要通過董事會批準(zhǔn)來實施電子銀行的戰(zhàn)略，其考慮的因素包括客戶需求，競爭，專業(yè)知識，實施費用，維護(hù)成本和資金支持等。有些機構(gòu)可能選擇不提供電子銀行服務(wù)或限制電子銀行服務(wù)的信息網(wǎng)站。</p><p>

64、;　　金融機構(gòu)應(yīng)定期重新評估這項決定，以確保它仍然是該機構(gòu)適當(dāng)?shù)恼w業(yè)務(wù)策略。機構(gòu)可能會定義，包括市場份額增長的諸多方面的成功，擴(kuò)大客戶關(guān)系，減少開支，或者新的創(chuàng)收。如果金融機構(gòu)確定某個交易網(wǎng)站是適當(dāng)?shù)?，決定在未來以電子方式提供給客戶產(chǎn)品和服務(wù)。為了提供這些產(chǎn)品和服務(wù)，金融機構(gòu)可以有一個以上的網(wǎng)站或在一個網(wǎng)站的多個頁面進(jìn)行各項業(yè)務(wù)。</p><p>　　金融機構(gòu)要立足任何決定實施電子銀行產(chǎn)品和服務(wù)的成本和效益進(jìn)行

65、全面分析。原因在于提供電子銀行服務(wù)的好處包括：降低運營成本，提高服務(wù)客戶的需求，新的收入機會。</p><p>　　個人在進(jìn)行成本效益分析時應(yīng)清楚了解電子銀行的風(fēng)險，以便全面納入成本的計算。如果沒有這樣的專業(yè)知識，成本效益分析，將最有可能低估了所需時間和資源，應(yīng)妥善監(jiān)督的電子銀行業(yè)務(wù)，特別是需要提供在公司內(nèi)部或外包活動的主管監(jiān)督專業(yè)技術(shù)水平。</p><p>　　安全威脅可能是影響金融機構(gòu)

66、的一個大漏洞。沒有一個單一可控制得或安全設(shè)備來充分保護(hù)連接到公共網(wǎng)絡(luò)的系統(tǒng)。只有從建立各種控制活監(jiān)測和測試方法層，來確保信息的安全行。而任何控制細(xì)節(jié)和風(fēng)險緩解有效性受許多因素的影響，一般來說，每個與外部連接的金融機構(gòu)應(yīng)確保其控件存在內(nèi)部問題或在其TSP問題。</p><p><b>　　4結(jié)論</b></p><p>　　金融機構(gòu)的董事會和管理層應(yīng)該明白與電子銀行服務(wù)

67、相關(guān)的風(fēng)險和風(fēng)險評估結(jié)果，在對潛在投資回報率管理成本之前，提供電子銀行服務(wù)?？蓱z的電子銀行規(guī)劃和投資決策會增加金融機構(gòu)的戰(zhàn)略風(fēng)險。新的電子銀行服務(wù)的早期采用者可以設(shè)立客戶本身的需求來創(chuàng)新，但要通過承擔(dān)更高的成本及提高操作的復(fù)雜性等來實現(xiàn)。相反，晚期采用者可能可以避免更高的費用和復(fù)雜性的操作，但要承擔(dān)不符合顧客需求的產(chǎn)品和服務(wù)的風(fēng)險。在管理戰(zhàn)略的風(fēng)險與電子銀行服務(wù)相關(guān)情況下，金融機構(gòu)應(yīng)制定明確的電子銀行服務(wù)的目標(biāo)來使該機構(gòu)評估的電子銀行戰(zhàn)