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Notice of the General Office of the China Banking Regulatory Commission on Implementing Case Prevention and Control Requirements
[Expired]
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中国银行业监督管理委员会办公厅关于落实案件防控工作有关要求的通知
[失效]
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【法宝引证码】
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Notice of the General Office of the China Banking Regulatory Commission on Implementing Case Prevention and Control Requirements
(No. 127 [2012] of the General Office of the China Banking Regulatory Commission)
All local offices of the China Banking Regulatory Commission (“CBRC”); all policy banks, state-owned commercial banks, joint-stock commercial banks, and financial asset management companies; Postal Savings Bank of China; and trust companies, enterprise group finance companies, and financial leasing companies under the direct supervision of the CBRC:
Since the second half of 2011, major or significant cases involving teller operations of banking financial institutions have frequently occurred. These cases arose directly out of risk exposures in teller services, account reconciliation and other processes. Certain bank tellers conducted operations seriously in violation of rules and procedures, and some offenses were committed under the direct instruction or authorization of the heads of basic-level business institutions. These offenses were committed in simple manners, but were hard to detect, with a high success rate, a long duration, and large amounts. Offenses committed by individual offenders have gradually been outnumbered by organized offenses, with the use of high technology and assistance on the inside. The occurrence of such offences shows that the constraint, control, management and other fundamental work of banking financial institutions for their teller services and basic-level business institutions remains rather inadequate. Once the tellers of banking financial institutions premeditate any offenses, it would be difficult to detect them in a timely manner through the accounting oversight, back-office review, internal audit and other internal controls. Consequently, the offenders repeatedly commit offenses with increasingly large amounts, which eventually results in major or significant cases.
In order to strengthen the fundamental work on case prevention and control of banking financial institutions, impose strict standards on teller service operations, maximize the role of their internal oversight and constraints regarding case prevention and control, eliminate bank employees' inertia and negative work habits, improve sensitivity in case prevention and control, and effectively contain case risks, the CBRC issued case prevention and control work requirements for 2012 focusing on post rotation, account reconciliation, internal audit and prohibited teller conduct, in hope of combining the efforts of regulatory authorities in case prevention with the implementation of internal prevention and control measures by banking financial institutions to promptly stop cases from occurring or escalating through the strategy of striking early and beginning with small offenses and effectively prevent major and significant cases.
To this end, the CBRC has developed the Opinions on Work to Strengthen Case Prevention and Control and Implement Requirements for Post Rotation, Account Reconciliation and Internal Audit and the Opinions on Work to Prohibit Teller Service Violations and Prevent Case Risks, which are hereby issued to you for your compliance and implementation.
All local CBRC offices shall forward this Notice to CBRC sub-offices and relevant banking financial institutions within their respective jurisdictions.
Annexes: | | 中国银行业监督管理委员会办公厅关于落实案件防控工作有关要求的通知
（银监办发[2012]127号）
各银监局，各政策性银行、国有商业银行、股份制商业银行、金融资产管理公司，邮政储蓄银行，银监会直接监管的信托公司、企业集团财务公司、金融租赁公司：
去年下半年以来，银行业金融机构涉及柜台操作的大要案频发。这些案件直接来源于柜台业务及对账等环节的风险暴露，部分银行柜员严重违规操作，基层营业机构负责人直接授意授权作案，作案方式虽然简单，但具有隐蔽性强、成功率高、作案时间长、涉案金额大等特点。案件由以往的单独作案日趋发展为团伙化、技术化和内外勾结作案。这些案件的发生，反映出银行业金融机构对柜台业务和基层营业机构的制约、控制和管理等基础性工作方面还存在较大差距，银行业金融机构的柜员一旦主动蓄谋作案，会计监督、后台审核及内部稽核等内控防线很难及时发现问题，导致作案人员多次作案、涉案金额不断扩大从而形成大要案。
为加强银行业金融机构案件防控基础工作的落实，严格柜台业务操作行为，有效发挥机构内部监督制约力量在案件防控工作中的作用，消除银行员工岗位惰性和不良业务习惯，提高案件防控工作敏感性，切实遏制案件风险发生，银监会2012年在案件防控工作方面重点对轮岗、对账、内审稽核及柜台禁止性行为提出工作要求，以求监管部门的案件防控努力与银行业金融机构内部防范措施的落实形成合力，及时制止案件发生或防止案情进一步蔓延扩大，实现案件风险“打早打小”，切实防范大要案的发生。
为此，银监会提出了《关于加强案件防控，落实轮岗、对账及内审有关要求的工作意见》和《严禁柜台违规行为防范案件风险的工作意见》，现印发给你们，请认真贯彻落实。
请各银监局将本通知转发辖内银监分局和有关银行业金融机构。
附件： |
1. Opinions on Work to Strengthen Case Prevention and Control and Implement Requirements for Post Rotation, Account Reconciliation and Internal Audit
| | 1．关于加强案件防控，落实轮岗、对账及内审有关要求的工作意见
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2. Opinions on Work to Prohibit Teller Service Violations and Prevent Case Risks
April 13, 2012
Annex 1:
Opinions on Work to Strengthen Case Prevention and Control and Implement Requirements for Post Rotation, Account Reconciliation and Internal Audit
In order to effectively prevent case risks arising out of teller operations and prevent and control such cases, based on the case prevention and control work arrangements for 2012 of the CBRC, in consideration of the characteristics of cases occurring in the banking sector, and in accordance with the relevant provisions of the Internal Control Guidelines for Commercial Banks, the Operational Risk Management Guidelines for Commercial Banks, and the Internal Audit Guidelines for Banking Financial Institutions, the following requirements regarding the rotation of employees at important posts, account reconciliation and internal audit in the case prevention and control work in 2012 of banking financial institutions (hereinafter referred to as the “institutions”) are hereby issued, which shall be strictly implemented by all institutions along with existing regulatory requirements:
| | 2．严禁柜台违规行为防范案件风险的工作意见
二○一二年四月十三日附件1：
关于加强案件防控，落实轮岗、对账及内审有关要求的工作意见
为切实防范因柜台操作诱发的案件风险，有效防控案件的发生，按照银监会2012年度案件防控工作部署，结合银行业案件的发生特点，根据《商业银行内部控制指引》、《商业银行操作风险管理指引》以及《银行业金融机构内部审计指引》有关内容，现就银行业金融机构（以下简称机构）2012年案件防控工作在重要岗位员工轮岗、对账及内部审计三方面提出以下要求，各机构要与现有的监管要求一并严格落实：
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I. Rotation of Employees at Important Posts
All institutions shall fully understand the significant role of the rotation of employees at important posts in strengthening internal controls and preventing operational and moral risks, diligently organize and implement the rotation of employees at important posts, and incorporate rotation implementation into their business performance evaluation.
| | 一、重要岗位员工轮岗方面
各机构要充分认识重要岗位员工轮岗在加强内部控制和防范操作风险、道德风险中发挥的重大作用，要认真组织实施重要岗位员工轮岗工作，并将轮岗工作落实情况列入经营考核之中。
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1. All institutions must establish a rotation system of employees at important posts, which shall be reported to the regulatory authorities as a fundamental internal control component of banks. Each institution shall independently determine the important posts based on the concentration of operational risks and case risks as well as the principle that the rotation of such posts plays an important role in business operation, internal control management and risk prevention. In its rotation rules for employees at important posts, each institution shall clearly define the important posts, term of rotation, and manner of rotation.
| | （一）各机构必须建立重要岗位员工轮岗制度，此制度应作为银行的基本内控制度向监管部门进行报备。各机构根据操作风险和案件风险集中情况及对业务运营、内控管理和风险防范发挥重要作用原则，自行确定重要岗位；机构应在本机构有关重要岗位员工轮岗制度中对重要岗位、轮岗年限、轮岗方式进行明确和详细规定。
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2. Rotation rules for employees at important posts shall be strictly implemented. The term of rotation shall generally be based on year(s), and the rate of rotation shall be 100%. It shall be strictly prohibited to replace post rotation with off-post vacations, inspections by leaders, and exit audits, among others. It shall be prohibited to delay the implementation of or superficially implement the rotation system on any excuse.
| | （二）严格执行有关重要岗位员工轮岗制度。轮岗期限原则上以年度为限，轮岗率要求100%；坚决禁止采用离岗休假、代班检查或离岗审计等方式来代替轮岗制度的落实；严禁以各种理由拖延或不落实执行轮岗制度。
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3. Rotation requirements for assigned accountants (authorized managers) to business institutions shall be enhanced, and their independence and authority shall be strengthened. The frequency of rotation for assigned accountants (authorized managers) shall be increased, with the term of rotation not exceeding two years and the rate of rotation being 100%. Business guidance, oversight, business authorization and review, and other functions of assigned accountants (authorized managers) in business institutions shall be fully utilized. Their authority and independent role, key to internal control and prevention of case risks, shall be effectively strengthened, and their role in checking the business powers of basic-level banks shall be maximized. The independence of them in duly fulfilling their functions shall be guaranteed, and it shall be ensured that their routine work is free from interferences and restrictions by the heads of basic-level banks.
| | （三）提高营业机构委派会计（授权经理）的轮岗要求，强化其独立性和权威性。提高委派会计（授权经理）的轮岗频率，轮岗期限最长不超过2年，轮岗率100%。全面落实委派会计（授权经理）在营业机构的业务指导、检查监督、业务授权和审核等职能；切实加强其在内部控制和防范案件风险中关键的权威、独立角色，发挥其对基层行经营权力制约作用；保证其行使正当职责的独立性，确保其日常工作不受基层行长的干预和限制。
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4. Rotation requirements for the management of a basic-level business institution shall be enhanced to strengthen supervision and constraint of the management. If the management of the basic-level bank of an institution have held their positions for too long a period, an environment with declining effectiveness of check and balance in positions and supervision tends to arise, and the management may coerce, instigate, or instruct implicitly or explicitly subordinates to handle business beyond their powers or in violation of regulations and rules, and directly interfere with the independent performance of duties by assigned accountants, among others. In order to reduce the possibility of environmental factors leading to case risks, the term of rotation for heads of basic-level business institutions shall not exceed three years, and exit audit must be conducted concurrently with rotation. In formulating rotation plans and schemes, institutions shall note that the rotation of the assigned accountant (authorized manager) and the outlet heads of the same business institution shall not be conducted concurrently in the same direction.
| | （四）提高基层营业机构管理层的轮岗要求以强化对其的监督制约。针对机构基层行管理层在岗时间过长、易于形成岗位制约、分权监督效力减弱的环境氛围，导致行政强令、指使、暗示、授意下属越权、违规、违章办理业务和直接干预委派会计主管独立履行职责等现象发生的问题，为减少环境因素导致案件风险发生的可能性，基层营业机构负责人轮岗期限最长不超过3年，轮岗同时必须实施离任审计。机构在制订轮岗计划和方案时要注意同一营业机构的委派会计（授权经理）和网点负责人在轮岗时不能同时同向进行。
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5. Rotation requirements for tellers shall be strengthened to eliminate sources of risks. Employees providing teller services form the first and the most direct line of defense for prevention of teller cases. They are also the main targets for criminals. Therefore, all banks are required to incorporate tellers into the scope of rotation and clarify the term and manner of rotation of tellers. Because the staffing and management of tellers vary from one institution to another, generally, the term of rotation of them shall not exceed one year. All institutions must undertake to adopt a series of measures, including but not limited to rotation, compulsory vacation, tightened authorization management and authority, and enhanced back-office or accounting system supervision, to effectively resolve case risks arising from the lack of process oversight of teller operations.
．．．．．． | | （五）加强对柜员的轮岗工作要求，切实保证切断风险源头。临柜业务经办人员是柜台类案件防范的第一道、最直接的防线，也是犯罪分子蓄谋突破的主要目标，因此要求各银行必须将柜员列入轮岗范围，明确其轮岗期限和轮岗方式。鉴于各机构柜员的配置、管理各不相同，按一般原则，轮岗期限不超过1年；要求各机构必须保证采取不限于轮岗、强制休假、收紧授权管理和权限、加强后台或会计系统监督等一系列措施，切实解决柜员操作中缺少事中监督，而形成的案件风险的问题。
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