This document discusses operational risk in banks. It defines elements of operational risk including criminal risks like fraud, forgery and robbery. It also discusses professional risks such as errors and omissions. Other risks mentioned are regulatory liability and political risks. The document outlines different methods that banks can use to manage operational risk, including self-insurance through various retention methods or setting up their own insurance companies. It also discusses using regular insurance policies like bankers blanket bonds, electronic crime coverage, directors and officers coverage, professional indemnity coverage and political risk insurance, along with how to manage deductibles and losses.

1. ‫ﺍﻟﺒﻨﻜﻲ‬ ‫ﺍﻟﺘﻔﺘﻴﺶ‬ ‫ﺇﺩﺍﺭﺓ‬ ‫ﺍﻟﺒﻨﻮﻙ‬ ‫ﳌﺮﺍﻗﺒﺔ‬ ‫ﺍﻟﻌﺎﻣﺔ‬ ‫ﺍﻹﺩﺍﺭﺓ‬
٠
INDEX, Page No.
OVERVIEW ON OPERATIONAL
RISK 4-5
ELEMENTS OF OPERATIONAL
RISK 5-8
2.1 Criminal Risks
2 1.1 Fraud
2.1.2 Forgery
2.1.3 Counterfeit Currency
2.1.4 Robbery and Burglary
2.1.5 Electronic Crime
2.1.6 Retail Electronic Crime
2.2. Professional Risks 8-12
2.2.1 Professional Errors and Omissions
2.2.2 Professional Liability Risk
2.2.3 Contingent Client Related Liability Risk
‫ﺍﻟﻔﻬﺭﺴـــﺔ‬‫ﺍﻟﺼﻔﺤﺔ‬
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‫ﹰ‬‫ﻻ‬‫ﺃﻭ‬:‫ﺍﻟﻌﻤﻠﻴﺎﺕ‬ ‫ﻤﺨﺎﻁﺭ‬ ‫ﻋﻠﻰ‬ ‫ﻋﺎﻤﺔ‬ ‫ﻨﻅﺭﺓ‬٥
١–١‫ﺍﻟﻤﺨﺎﻁﺭ‬ ‫ﻭﺘﺤﻠﻴل‬ ‫ﺘﺤﺩﻴﺩ‬٥
١–٢‫ﺍﻟﻤﺨﺎﻁﺭ‬ ‫ﺇﺩﺍﺭﺓ‬ ‫ﻤﺭﺍﻗﺒﺔ‬ ‫ﺃﺴﺎﻟﻴﺏ‬ ‫ﻭﺘﻁﺒﻴﻕ‬ ‫ﺍﺨﺘﻴﺎﺭ‬٥
١–٣‫ﺍﻟﻌﻠﻤﻴﺎﺕ‬ ‫ﻤﺨﺎﻁﺭ‬ ‫ﻋﻥ‬ ‫ﺍﻟﻤﺴﺌﻭﻟﺔ‬ ‫ﺍﻹﺩﺍﺭﺓ‬ ‫ﺘﻘﻴﻴﻡ‬٦
‫ﹰ‬‫ﺎ‬‫ﺜﺎﻨﻴ‬:‫ﺍﻟﻌﻤﻠﻴﺎﺕ‬ ‫ﻤﺨﺎﻁﺭ‬ ‫ﻋﻨﺎﺼﺭ‬:٦
٢–١‫ﺍﻹﺠﺭﺍﻤﻴﺔ‬ ‫ﺍﻷﻋﻤﺎل‬ ‫ﻋﻥ‬ ‫ﺍﻟﻨﺎﺘﺠﺔ‬ ‫ﺍﻟﻤﺨﺎﻁﺭ‬٧
٢–١–١‫ﺍﻹﺨﺘﻼﺱ‬–‫ﺍﻟﻤﺎﻟﻲ‬ ‫ﺍﻹﺤﺘﻴﺎل‬
٢–١–٢‫ﺍﻟﺘﺯﻭﻴــﺭ‬٧
٢–١–٣‫ﺍﻟﻌﻤﻼﺕ‬ ‫ﺘﺯﻴﻑ‬٧
‫ﺍﻟﺘﻜﻨﻭﻟﻭﺠﻴﺔ‬ ‫ﺍﻟﻭﺴﺎﺌل‬
‫ﻟﻤ‬ ‫ﺍﻟﺩﻭل‬ ‫ﺒﻌﺽ‬ ‫ﺩﻋﻡ‬‫ﺍﻟﺘﺯﻴﻴﻑ‬ ‫ﺤﺎﻻﺕ‬ ‫ﻜﺎﻓﺤﺔ‬
٢–١–٤‫ﻭﺍﻟﺴﻁﻭ‬ ‫ﺍﻟﺴﺭﻗﺔ‬٨
٢–١–٥‫ﺍﻹﻟﻜﺘﺭﻭﻨﻴﺔ‬ ‫ﺍﻟﺠﺭﺍﺌﻡ‬٨
‫ﺍﻵﻟﻲ‬ ‫ﺍﻟﺼﺭﻑ‬ ‫ﺃﺠﻬﺯﺓ‬
‫ﺍﻹﺌﺘﻤﺎﻥ‬ ‫ﺒﻁﺎﻗﺎﺕ‬
‫ﺍﻟﺩﺍﺨﻠﻲ‬ ‫ﺍﻹﺨﺘﻼﺱ‬ ‫ﻋﻤﻠﻴﺎﺕ‬
‫ﺍﻟﺨﺎﺭﺠﻴﺔ‬ ‫ﺍﻹﺨﺘﻼﺱ‬ ‫ﻋﻤﻠﻴﺎﺕ‬
‫ﺍﻟﺒﻴﻊ‬ ‫ﻨﻘﺎﻁ‬
‫ﺍﻟﺘﺠﺎﺭﻴﺔ‬ ‫ﺍﻟﺨﺩﻤﺎﺕ‬
‫ﺍﻹﺩ‬ ‫ﺨﺩﻤﺎﺕ‬‫ﺍﻟﻤﺎﻟﻴﺔ‬ ‫ﺍﺭﺓ‬
‫ﹰ‬‫ﺎ‬‫ﺁﻟﻴ‬ ‫ﺍﻟﺒﻴﺎﻨﺎﺕ‬ ‫ﺘﺒﺎﺩل‬
٢–١–٦‫ﺍﻵﻟﻴﺔ‬ ‫ﺍﻟﺘﺠﺯﺌﺔ‬ ‫ﻋﻤﻠﻴﺎﺕ‬١٠
٢–٢‫ﺍﻟﻤﻬﻨﻴﺔ‬ ‫ﺍﻟﻤﺨﺎﻁﺭ‬١٠
٢–٢–١‫ﺍﻟﻤﻬﻨﻴﺔ‬ ‫ﻭﺍﻷﺨﻁﺎﺀ‬ ‫ﺍﻹﻫﻤﺎل‬١٠
٢–٢–٢‫ﺍﻟﻘﺎﻨﻭﻨﻴﺔ‬ ‫ﺒﺎﻟﻤﺴﺌﻭﻟﻴﺔ‬ ‫ﺍﻟﻤﺭﺘﺒﻁﺔ‬ ‫ﺍﻟﻤﺨﺎﻁﺭ‬١٠
‫ﻭﺍﻟﻤﺩﻴﺭﻴﻥ‬ ‫ﺍﻹﺩﺍﺭﺓ‬ ‫ﻤﺠﻠﺱ‬ ‫ﻷﻋﻀﺎﺀ‬ ‫ﺍﻟﻘﺎﻨﻭﻨﻴﺔ‬ ‫ﺍﻟﻤﺴﺌﻭﻟﻴﺔ‬
‫ﺍﻟﻤﻬﻨﻴﺔ‬ ‫ﺍﻷﺨﻁﺎﺭ‬ ‫ﻀﺩ‬ ‫ﺍﻟﺘﺄﻤﻴﻥ‬
‫ﺍﻟﻤﺴﺎﻫﻤﻴﻥ‬ ‫ﺩﻋﺎﻭﻱ‬
‫ﻟﻠﻌﻤﻼﺀ‬ ‫ﺍﻟﻤﻘﺩﻤﺔ‬ ‫ﺍﻟﺨﺩﻤﺎﺕ‬
‫ﺍﻟﺒﻨﻙ‬ ‫ﻤﻭﻅﻔﻲ‬ ‫ﻤﻤﺎﺭﺴﺎﺕ‬
‫ﺍﻟﺒﻴﺌﻴﺔ‬ ‫ﺍﻻﻟﺘﺯﺍﻤﺎﺕ‬
‫ﻤ‬‫ﺍﻟﻤﻘﺘﺭﻀﻴﻥ‬ ‫ﺇﻟﺘﺯﺍﻤﺎﺕ‬ ‫ﻁﺎﻟﺒﺎﺕ‬
٢–٢–٣‫ﺒﺎﻟﻌﻤﻼﺀ‬ ‫ﺍﻟﻤﺘﻌﻠﻘﺔ‬ ‫ﺍﻟﻁﺎﺭﺌﺔ‬ ‫ﺍﻟﻤﺨﺎﻁﺭ‬١٣
‫ﺍﻟﺒﻴﺌﻴﺔ‬ ‫ﺍﻹﻟﺘﺯﺍﻤﺎﺕ‬
‫ﻟﻠﻌﻤﻼﺀ‬ ‫ﺍﻟﻤﻘﺩﻤﺔ‬ ‫ﺒﺎﻟﺨﺩﻤﺎﺕ‬ ‫ﺍﻟﺨﺎﺼﺔ‬ ‫ﺍﻹﻟﺘﺯﺍﻤﺎﺕ‬
‫ﺍﻟﺠﺴﻤﺎﻨﻴﺔ‬ ‫ﻭﺍﻹﺼﺎﺒﺎﺕ‬ ‫ﺍﻟﻭﻓﺎﺓ‬

2. ‫ﺍﻟﺒﻨﻜﻲ‬ ‫ﺍﻟﺘﻔﺘﻴﺶ‬ ‫ﺇﺩﺍﺭﺓ‬ ‫ﺍﻟﺒﻨﻮﻙ‬ ‫ﳌﺮﺍﻗﺒﺔ‬ ‫ﺍﻟﻌﺎﻣﺔ‬ ‫ﺍﻹﺩﺍﺭﺓ‬
١
2.3 Other Risks 12-13
2.3.1 Statutory and Regulatory Liability
2.3.2 Political Risks
MANAGEMENT OF OPERATIONAL RISK
INSURANCE SCHENIES 13
3.1 Self Insurance 13-16
3.1.1 Through contracts
3.1.2 Unfunded Retention
3.1.3 Funded Retention
3.1.4 Setting up own Insurance Companies
3.2 Regular Insurance 16-23
3.2.1 Relations with the Market
3.2.2 Types of Coverage Available
The Bankers Blanket Bond/Financial Institution
Bond
Electronic and Computer Crimes (ECC) Coverage
Directors and Officers ( D & O ) Coverage
Professional Indemnity ( P & I ) Coverage
Payment Card Coverage
Political Risk Insurance
3.2.3 Deductibles
3.2.4 Managing Losses
٢/٣‫ﺃﺨــﺭﻯ‬ ‫ﻤﺨﺎﻁﺭ‬١٣
٢–٣–١‫ﻭﺍﻟﺘﻨﻅﻴﻤﻴﺔ‬ ‫ﺍﻟﻘﺎﻨﻭﻨﻴﺔ‬ ‫ﺍﻟﻤﺴﺌﻭﻟﻴﺔ‬١٣
‫ﺍﻟﻤﺎﻟﻴﺔ‬ ‫ﺍﻟﻐﺭﺍﻤﺎﺕ‬
‫ﺇﻴﻘﺎﻓﻬﺎ‬ ‫ﺃﻭ‬ ‫ﺍﻟﺒﻨﻭﻙ‬ ‫ﻋﻠﻰ‬ ‫ﺍﻟﻘﻴﻭﺩ‬ ‫ﻓﺭﺽ‬
‫ﺍﻟﺒﻨﻙ‬ ‫ﺒﺴﻤﻌﺔ‬ ‫ﺍﻟﻤﺨﺎﻁﺭﺓ‬
٢–٣–٢‫ﺍﻟﺴﻴﺎﺴﻴﺔ‬ ‫ﺍﻟﻤﺨﺎﻁﺭ‬١٤
‫ﹰ‬‫ﺎ‬‫ﺜﺎﻟﺜ‬:‫ﻤﺨﺎﻁ‬ ‫ﺇﺩﺍﺭﺓ‬‫ﺍﻟﺘﺄﻤﻴﻥ‬ ‫ﺒﺭﺍﻤﺞ‬ ‫ﺨﻼل‬ ‫ﻤﻥ‬ ‫ﺍﻟﺘﺸﻐﻴل‬ ‫ﺭ‬١٤
٣–١‫ﺍﻟﺫﺍﺘﻲ‬ ‫ﺍﻟﺘﺄﻤﻴﻥ‬١٤
٣–١–١‫ﺍﻟﺘﻌﺎﻗـﺩ‬
١٥
٣–١–٢‫ﺇﺠﺒﺎﺭﻱ‬ ‫ﺘﺤﻤل‬)‫ﺍﻹﺤﺘﻔﺎﻅ‬‫ﺍﻟﻤﻤﻭل‬ ‫ﻏﻴﺭ‬(١٦
٣–١–٣‫ﺍﺨﺘﻴﺎﺭﻱ‬ ‫ﺘﺤﻤل‬)‫ﺍﻟﻤﻤﻭل‬ ‫ﺍﻹﺤﺘﻔﺎﻅ‬(١٦
‫ﻟﻠﻤﺴﺌﻭﻟﻴﺎﺕ‬ ‫ﻤﺤﺎﺴﺒﻲ‬ ‫ﻨﻅﺎﻡ‬
‫ﻭﺍﻟﻤﻨﺘﺞ‬ ‫ﺍﻟﺨﺩﻤﺔ‬ ‫ﺘﺴﻌﻴﺭ‬
‫ﻭﺍﻟﻤﻨﺘﺞ‬ ‫ﺍﻟﻤﻭﺍﺭﺩ‬ ‫ﺍﺴﺘﺜﻤﺎﺭ‬
٣–١–٤‫ﺒﺎﻟﺒﻨﻭﻙ‬ ‫ﺨﺎﺼﺔ‬ ‫ﺘﺄﻤﻴﻥ‬ ‫ﺸﺭﻜﺎﺕ‬ ‫ﺘﺄﺴﻴﺱ‬١٦
٣–٢‫ﺍﻟﻌ‬ ‫ﺍﻟﺘﺄﻤﻴﻥ‬‫ﺎﺩﻱ‬١٧
٣–٢–١‫ﺍﻟﺘﺄﻤﻴﻥ‬ ‫ﺴﻭﻕ‬ ‫ﻤﻊ‬ ‫ﺍﻟﻌﻼﻗﺔ‬١٧
٣–٢–٢‫ﺍﻟﺘﻐﻁﻴﺔ‬ ‫ﺃﻨﻭﺍﻉ‬١٧
‫ﺍﻟﺒﻨﻭﻙ‬ ‫ﺘﺄﻤﻴﻥ‬ ‫ﻏﻁﺎﺀ‬/‫ﺍﻟﻤﺎﻟﻴﺔ‬ ‫ﺍﻟﻤﺅﺴﺴﺎﺕ‬ ‫ﺘﺄﻤﻴﻥ‬ ‫ﻏﻁﺎﺀ‬
‫ﻋ‬ ‫ﺍﻟﺘﺄﻤﻴﻥ‬‫ﺍﻹﻟﻜﺘﺭﻭﻨﻴﺔ‬ ‫ﻭﺍﻟﺠﺭﺍﺌﻡ‬ ‫ﺍﻵﻟﻲ‬ ‫ﺍﻟﺤﺎﺴﺏ‬ ‫ﺠﺭﺍﺌﻡ‬ ‫ﻠﻰ‬
‫ﺍﻟﻤﻬﻨﻴﺔ‬ ‫ﺍﻟﻘﺎﻨﻭﻨﻴﺔ‬ ‫ﺍﻟﻤﺴﺌﻭﻟﻴﺔ‬ ‫ﺘﺄﻤﻴﻥ‬
‫ﺍﻟﻤﻬﻨﻲ‬ ‫ﺍﻟﺘﻌﻭﻴﺽ‬
‫ﺍﻹﺌﺘﻤﺎﻥ‬ ‫ﺒﻁﺎﻗﺎﺕ‬ ‫ﺘﺄﻤﻴﻥ‬
‫ﺍﻟﺨﺴﺎﺭﺓ‬ ‫ﻤﻨﻊ‬
‫ﻟﻠﻤﺨﺎﻁﺭ‬ ‫ﺍﻟﺩﺍﺨﻠﻲ‬ ‫ﺍﻟﺘﻤﻭﻴل‬
‫ﻟﻠﻤﺨﺎﻁﺭ‬ ‫ﺍﻟﺨﺎﺭﺠﻲ‬ ‫ﺍﻟﺘﻤﻭﻴل‬
‫ﺍﻟﺴﻴﺎﺴﻴﺔ‬ ‫ﺍﻟﻤﺨﺎﻁﺭ‬ ‫ﺘﺄﻤﻴﻥ‬
‫ﻭﺍﻻﺴﺘﻴﻼﺀ‬ ‫ﺍﻟﻤﻠﻜﻴﺔ‬ ‫ﻨﺯﻉ‬ ، ‫ﺍﻟﺘﺄﻤﻴﻡ‬ ، ‫ﺍﻷﻤﻭﺍل‬ ‫ﻤﺼﺎﺩﺭﺓ‬
‫ﺍﻟﻌﻘﺩ‬ ‫ﻓﺴﺦ‬
‫ﺍﻟﻌﻤﻠﺔ‬ ‫ﺘﺤﻭﻴل‬ ‫ﻗﺎﺒﻠﻴﺔ‬ ‫ﻋﺩﻡ‬
‫ﺍﻟﺘﺠﺎﺭﻱ‬ ‫ﺍﻻﻀﻁﺭﺍﺏ‬
٣–٢–٣‫ﺍﻟﺘﺤﻤل‬/‫ﺍﻻﻗﺘﻁﺎﻉ‬١٩
‫ﺍﻟﺘﺤﻤل‬/‫ﺍﻟﺜﺎﺒﺕ‬ ‫ﺍﻻﻗﺘﻁﺎﻉ‬
‫ﺍﻟﺘﺤﻤل‬/‫ﺍﻹ‬ ‫ﺍﻻﻗﺘﻁﺎﻉ‬‫ﺠﻤﺎﻟﻲ‬
٣–٢–٤‫ﺍﻟﺨﺴﺎﺌﺭ‬ ‫ﺘﻘﻴﻴﻡ‬٢٠
‫ﺍﻟﻤﺘﻜﺭﺭﺓ‬ ‫ﻋﻜﺱ‬ ‫ﻋﻠﻰ‬ ‫ﻓﺎﺩﺤﺔ‬ ‫ﺨﺴﺎﺌﺭ‬
‫ﺍﻟﻤﻁﺎﻟﺒﺎﺕ‬ ‫ﺴﺩﺍﺩ‬ ‫ﺘﻜﺭﺍﺭ‬

3. ‫ﺍﻟﺒﻨﻜﻲ‬ ‫ﺍﻟﺘﻔﺘﻴﺶ‬ ‫ﺇﺩﺍﺭﺓ‬ ‫ﺍﻟﺒﻨﻮﻙ‬ ‫ﳌﺮﺍﻗﺒﺔ‬ ‫ﺍﻟﻌﺎﻣﺔ‬ ‫ﺍﻹﺩﺍﺭﺓ‬
٢
3.2.5 Premium levels
3.2.6 Claims
3.3. Other Insurance Alternatives 23-24
3.3.1 Risk Retention groups, Group Captives and
Risk Sharing Pools.
3.3.2 Agency Captives
3.3.3 Rent a Captives
3.4. Finite Risk Insurance - A Combined Approach
24-26
3.4.1 Loss Severity and Frequency
3.4.2 Multi Year Duration
3.4.3 Profit Sharing
3. 4 .4 Disadvantages
RISK MANAGEMENT EVALUATION
QUESTIONNAIRE 26-36
5. GLOSSARY OF TERMS 37-38
‫ﺍﻟﺨﺴﺎﺌﺭ‬ ‫ﺘﺤﺩﻴﺩ‬ ‫ﺃﻭ‬ ‫ﺘﻭﺯﻴﻊ‬
‫ﺍﻟﻤﺘﻜﺭﺭﺓ‬ ‫ﺍﻟﻤﺨﺎﻁﺭ‬ ‫ﻋﻠﻰ‬ ‫ﻋﻘﻭﺒﺎﺕ‬ ‫ﻓﺭﺽ‬
‫ﺍﻟﻨﻅﺎﻡ‬ ‫ﻭﻭﻀﻭﺡ‬ ‫ﺩﻗﺔ‬
٣–٢–٥‫ﺴﺩﺍﺩ‬ ‫ﺃﺴﺎﻟﻴﺏ‬‫ﺍﻷﻗﺴﺎﻁ‬٢١
‫ﺍﻟﻤﻀﻤﻭﻨﺔ‬ ‫ﺍﻟﺘﻜﻠﻔﺔ‬ ‫ﺒﺭﺍﻤﺞ‬
‫ﺍﻟﻤﺭﺘﺩﺓ‬ ‫ﺍﻟﻨﺴﺏ‬ ‫ﺒﺭﺍﻤﺞ‬
‫ﺍﻟﻤﻁﺎﻟﺒﺔ‬ ‫ﻋﺩﻡ‬ ‫ﻤﻜﺎﻓﺄﺓ‬
‫ﺍﻟﺘﺤﻤل‬ ‫ﻨﺴﺏ‬ ‫ﺍﺴﺘﺭﺩﺍﺩ‬
‫ﺍﻟﺨﺴﺎﺭﺓ‬ ‫ﻤﻀﺎﻋﻔﺔ‬ ‫ﺒﺭﺍﻤﺞ‬
‫ﺍﻟﺤﺎﻟﻴﺔ‬ ‫ﺍﻟﻘﻴﻤﺔ‬ ‫ﺨﺼﻡ‬ ‫ﺒﺭﺍﻤﺞ‬
‫ﺍ‬ ‫ﺍﻟﺘﻜﻠﻔﺔ‬ ‫ﺃﺭﺒﺎﺡ‬ ‫ﺘﻭﺯﻴﻊ‬ ‫ﺒﺭﻨﺎﻤﺞ‬‫ﻟﺜﺎﺒﺘﺔ‬
‫ﺍﻷﻭﺠﻪ‬ ‫ﻤﺘﻌﺩﺩ‬ ‫ﺍﻹﺠﻤﺎﻟﻲ‬ ‫ﺍﻟﺒﺭﻨﺎﻤﺞ‬
٣–٢–٦‫ﺍﻟﻤﻁﺎﻟﺒــﺎﺕ‬٢٢
٣–٢‫ﻟﻠﺘﺄﻤﻴﻥ‬ ‫ﺃﺨﺭﻯ‬ ‫ﺒﺩﺍﺌل‬٢٣
٣–٣–١‫ﻭﺍﻟﺘﺄﻤﻴﻥ‬ ‫ﺍﻟﻤﻘﺒﻭﻀﺔ‬ ‫ﺍﻟﺘﺄﻤﻴﻥ‬ ‫ﺸﺭﻜﺎﺕ‬ ، ‫ﺍﻷﻤﻭﺍل‬ ‫ﺍﺤﺘﺠﺎﺯ‬ ‫ﻤﺨﺎﻁﺭ‬
‫ﺍﻟﺠﻤﺎﻋﻲ‬٢٣
٣–٣–٢‫ﻭﻜﻼﺀ‬ ‫ﻤﺠﻤﻭﻋﺔ‬٢٣
٣–٣–٣‫ﺨﺎﺭﺠﻴﺔ‬ ‫ﺼﻨﺎﺩﻴﻕ‬٢٣
٣–٤‫ﺍﻟﻤﺨﺎ‬ ‫ﺘﺄﻤﻴﻥ‬‫ﺍﻟﻤﺤﺩﻭﺩﺓ‬ ‫ﻁﺭ‬-‫ﺍﻟﺠﻤﻊ‬ ‫ﺃﺴﻠﻭﺏ‬٢٤
٣–٤–١‫ﺍﻟﺨﺴﺎﺭﺓ‬ ‫ﻭﺘﻜﺭﺍﺭ‬ ‫ﻓﺩﺍﺤﺔ‬ ‫ﻤﺩﻯ‬٢٤
٣–٤–٢‫ﺍﻹﻟﺘﺯﺍﻤﺎﺕ‬ ‫ﻟﺘﻤﻭﻴل‬ ‫ﺍﻟﺯﻤﻨﻴﺔ‬ ‫ﺍﻟﻔﺘﺭﺓ‬٢٤
٣–٤–٣‫ﺍﻷﺭﺒﺎﺡ‬ ‫ﻓﻲ‬ ‫ﺍﻟﻤﺸﺎﺭﻜﺔ‬٢٥
٣–٤–٤‫ﺍﻟﻌﻴــﻭﺏ‬٢٥
‫ﺍﻟﻤﺨﺎﻁﺭ‬ ‫ﺇﺩﺍﺭﺓ‬ ‫ﻓﻲ‬ ‫ﺍﻟﻭﺍﺴﻊ‬ ‫ﻟﻺﻁﻼﻉ‬ ‫ﺍﻟﺤﺎﺠﺔ‬
‫ﺍﻟﺘﻜﻠﻔﺔ‬
‫ﹰ‬‫ﺎ‬‫ﺭﺍﺒﻌ‬:‫ﺍﻟﻤﺨﺎﻁﺭ‬ ‫ﺇﺩﺍﺭﺓ‬ ‫ﺘﻘﻴﻴﻡ‬ ‫ﺍﺴﺘﺒﻴﺎﻥ‬٢٥
‫ﹰ‬‫ﺎ‬‫ﺨﺎﻤﺴ‬:‫ﺍﻷﺴﺎﺴﻴﺔ‬ ‫ﺍﻟﻤﺼﻁﻠﺤﺎﺕ‬

4. ‫ﺍﻟﺒﻨﻜﻲ‬ ‫ﺍﻟﺘﻔﺘﻴﺶ‬ ‫ﺇﺩﺍﺭﺓ‬ ‫ﺍﻟﺒﻨﻮﻙ‬ ‫ﳌﺮﺍﻗﺒﺔ‬ ‫ﺍﻟﻌﺎﻣﺔ‬ ‫ﺍﻹﺩﺍﺭﺓ‬
٣
1. OVERVIEW OPERATIONAL RISK
All banks are subject to financial and operational
risks. While most bankers are acutely aware of the
potential impact of financial risks such as, interest
rate shifts, exchange rate movements, etc. the area
of operational risk is often less well understood.
Operational risk - as distinct from financial risk
-represents pure risk. A pure risk is one in which
there are only two possible outcomes - loss or no
loss. Whereas financial risks may lead to financial
rewards, operational risks involve no opportunity
for gain; as non-occurrence of an operational loss
means only maintenance of the status quo. In
addition, unlike financial risks, operational risks are
purely human in nature and are a function of an
organization being a bank. Crime, Losses,
litigations, and adverse regulations are purely
human in origin and may have no direct
relationship with conditions in global financial
markets.
The purpose of this guide is to assist directors and
senior management in understanding the nature of
operational risk and the management techniques
which may be used to manage this risk. Since one
of the most effective forms of minimizing a bank's
exposure to operational risks through the
implementation of a strong program of internal
controls, this Guide is designed to be used in
conjunction with SAMA's Internal Contrail
Guidelines for Commercial Banks Operating in the
Kingdom of Saudi Arabia (1989), Disaster
Recovery Planning Guideline for the Saudi Banks
(1993) and the Guidelines on Physical Security for
Saudi Banks (1995). This is essential for
developing an integrated program of operational
risk control and management. While much of the
material in this Guide is oriented towards
conventional insurance, its ultimate purpose is to
address the issues of identification and analysis of
the full spectrum of operational risks encountered
by a bank and to discuss the various methods both
internal and external - which may be used to
finance these risks.
In order for operational risk to be effectively
managed and financed it is necessary that banks
accomplish three functions.
‫ﹰ‬‫ﻻ‬‫ﺃﻭ‬:‫ﺍﻟﻌﻤﻠﻴﺎﺕ‬ ‫ﻤﺨﺎﻁﺭ‬ ‫ﻋﻠﻰ‬ ‫ﻋﺎﻤﺔ‬ ‫ﻨﻅﺭﺓ‬:
‫ﻜﺎﻓﺔ‬ ‫ﺘﺘﻌﺭﺽ‬‫ﻤﺼﻁﻠﺢ‬ ‫ﻋﻠﻴﻪ‬ ‫ﻨﻁﻠﻕ‬ ‫ﻟﻤﺎ‬ ‫ﹰ‬‫ﺎ‬‫ﺤﺎﻟﻴ‬ ‫ﺍﻟﺒﻨﻭﻙ‬"‫ﻭﺍﻟﺘﻤﻭﻴل‬ ‫ﺍﻟﻌﻤﻠﻴﺎﺕ‬ ‫ﻤﺨﺎﻁﺭ‬"
‫ﺘﺘﺭﺘﺏ‬ ‫ﻗﺩ‬ ‫ﺍﻟﺘﻲ‬ ‫ﺍﻟﻤﺤﺘﻤﻠﺔ‬ ‫ﺍﻵﺜﺎﺭ‬ ‫ﺍﻟﻤﺼﺭﻓﻴﻴﻥ‬ ‫ﻤﻌﻅﻡ‬ ‫ﻓﻴﻪ‬ ‫ﻴﺩﺭﻙ‬ ‫ﺍﻟﺫﻱ‬ ‫ﺍﻟﻭﻗﺕ‬ ‫ﻓﻔﻲ‬ ،
‫ﺍﻟﻤﺎﻟﻴﺔ‬ ‫ﺍﻟﻤﺨﺎﻁﺭ‬ ‫ﻋﻠﻰ‬–‫ﺃﺴﻌﺎﺭ‬ ‫ﻭﺘﻘﻠﺒﺎﺕ‬ ‫ﺍﻟﻔﺎﺌﺩﺓ‬ ‫ﺃﺴﻌﺎﺭ‬ ‫ﻤﻌﺩﻻﺕ‬ ‫ﻓﻲ‬ ‫ﺍﻟﺘﺫﺒﺫﺏ‬ ‫ﻤﺜل‬
‫ﻭ‬ ‫ﻓﻬﻡ‬ ‫ﻓﻲ‬ ‫ﺒﺎﻟﻐﺔ‬ ‫ﺼﻌﻭﺒﺔ‬ ‫ﻴﻭﺍﺠﻬﻭﻥ‬ ‫ﺃﻨﻬﻡ‬ ‫ﻨﺠﺩ‬ ،‫ﻭﻏﻴﺭﻫﺎ‬ ‫ﺍﻟﺼﺭﻑ‬‫ﺘﻨﻁﻭﻱ‬ ‫ﻤﺎ‬ ‫ﺇﺩﺭﺍﻙ‬
‫ﺃﻨﻬﺎ‬ ‫ﺤﻴﺙ‬ ‫ﺍﻟﻌﻤﻠﻴﺎﺕ‬ ‫ﻤﺨﺎﻁﺭ‬ ‫ﻋﻠﻴﻪ‬–‫ﺍﻟﻤﺎﻟﻴﺔ‬ ‫ﺍﻟﻤﺨﺎﻁﺭ‬ ‫ﹰ‬‫ﺎ‬‫ﺨﻼﻓ‬–‫ﺨﺎﺼﺔ‬ ‫ﻤﺨﺎﻁﺭ‬ ‫ﺘﻤﺜل‬
‫ﻫﺫﺍ‬ ،‫ﺨﺴﺎﺭﺓ‬ ‫ﻻ‬ ‫ﺃﻭ‬ ‫ﺨﺴﺎﺭﺓ‬ ‫ﻟﻬﻤﺎ؛‬ ‫ﺜﺎﻟﺙ‬ ‫ﻻ‬ ‫ﻨﺘﻴﺠﺘﻴﻥ‬ ‫ﻟﻬﺎ‬ ‫ﺃﻥ‬ ‫ﺒﻤﻌﻨﻰ‬ ‫ﺍﻷﻭﻟﻰ‬ ‫ﺒﺎﻟﺩﺭﺠﺔ‬
‫ﺒﻌﺽ‬ ‫ﺍﻟﻤﺎﻟﻴﺔ‬ ‫ﺍﻟﻤﺨﺎﻁﺭ‬ ‫ﻓﻴﻪ‬ ‫ﺘﺤﻘﻕ‬ ‫ﺃﻥ‬ ‫ﻴﻤﻜﻥ‬ ‫ﺍﻟﺫﻱ‬ ‫ﺍﻟﻭﻗﺕ‬ ‫ﻓﻲ‬ ‫ﺃﻨﻪ‬ ‫ﺇﻟﻰ‬ ‫ﺒﺎﻹﻀﺎﻓﺔ‬
‫ﺴ‬ ‫ﻻ‬ ‫ﺃﻨﻪ‬ ‫ﻨﺠﺩ‬ ‫ﺍﻟﻤﺎﻟﻴﺔ‬ ‫ﺍﻷﺭﺒﺎﺡ‬‫ﺍﻟﻌﻤﻠﻴﺎﺕ‬ ‫ﻓﻲ‬ ‫ﻤﺨﺎﻁﺭ‬ ‫ﻭﺠﻭﺩ‬ ‫ﺤﺎﻟﺔ‬ ‫ﻓﻲ‬ ‫ﻫﺫﺍ‬ ‫ﻟﺘﺤﻘﻴﻕ‬ ‫ﺒﻴل‬
‫ﻋﻠﻰ‬ ‫ﻗﺎﺌﻤﺔ‬ ‫ﺒﻁﺒﻴﻌﺘﻬﺎ‬ ‫ﺘﻌﺘﺒﺭ‬ ‫ﺍﻟﻤﺎﻟﻴﺔ‬ ‫ﺍﻟﻤﺨﺎﻁﺭ‬ ‫ﺒﺨﻼﻑ‬ ‫ﺍﻟﻌﻤﻠﻴﺎﺕ‬ ‫ﻤﺨﺎﻁﺭ‬ ‫ﺃﻥ‬ ‫ﻜﻤﺎ‬
‫ﺍﻷﺴﻭﺍﻕ‬ ‫ﻅﺭﻭﻑ‬ ‫ﻤﻊ‬ ‫ﻤﺒﺎﺸﺭﺓ‬ ‫ﻋﻼﻗﺔ‬ ‫ﺃﻱ‬ ‫ﻟﻬﺎ‬ ‫ﻭﻟﻴﺱ‬ ‫ﻤﻁﻠﻘﺔ‬ ‫ﺒﺼﻭﺭﺓ‬ ‫ﺍﻟﺒﺸﺭﻱ‬ ‫ﺍﻟﻌﻨﺼﺭ‬
‫ﺍﻟﻤﺎﻟﻴﺔ‬.
‫ﺍﻟ‬ ‫ﻭﺍﻹﺩﺍﺭﺓ‬ ‫ﺍﻟﻤﺩﻴﺭﻴﻥ‬ ‫ﻤﺴﺎﻋﺩﺓ‬ ‫ﻫﻭ‬ ‫ﺍﻟﺩﻟﻴل‬ ‫ﻫﺫﺍ‬ ‫ﺃﻋﺩﺍﺩ‬ ‫ﻤﻥ‬ ‫ﺍﻟﻐﺭﺽ‬ ‫ﺇﻥ‬‫ﻋﻠﻰ‬ ‫ﺒﺎﻟﺒﻨﻙ‬ ‫ﻌﻠﻴﺎ‬
‫ﺘﺘﺒﻌﻬﺎ‬ ‫ﺍﻟﺘﻲ‬ ‫ﻭﺍﻟﻁﺭﻕ‬ ‫ﺍﻷﺴﺎﻟﻴﺏ‬ ‫ﻋﻠﻰ‬ ‫ﺍﻟﻀﻭﺀ‬ ‫ﻭﺇﻟﻘﺎﺀ‬ ‫ﺍﻟﻌﻤﻠﻴﺎﺕ‬ ‫ﻤﺨﺎﻁﺭ‬ ‫ﻁﺒﻴﻌﺔ‬ ‫ﻓﻬﻡ‬
‫ﺃﻓﻀل‬ ‫ﻤﻥ‬ ‫ﺃﻥ‬ ‫ﺤﻴﺙ‬ ‫ﺍﻟﻤﺨﺎﻁﺭ‬ ‫ﻫﺫﻩ‬ ‫ﻤﺜل‬ ‫ﻭﻤﻌﺎﻟﺠﺔ‬ ‫ﻭﻤﺭﺍﻗﺒﺔ‬ ‫ﺇﺩﺍﺭﺓ‬ ‫ﻓﻲ‬ ‫ﺍﻟﺒﻨﻙ‬ ‫ﺇﺩﺍﺭﺓ‬
‫ﺘﻁﺒﻴﻕ‬ ‫ﻫﻭ‬ ‫ﺍﻟﻌﻤﻠﻴﺎﺕ‬ ‫ﻟﻤﺨﺎﻁﺭ‬ ‫ﺍﻟﺘﻌﺭﺽ‬ ‫ﻨﺴﺏ‬ ‫ﺘﻘﻠﻴل‬ ‫ﻋﻠﻰ‬ ‫ﺘﺴﺎﻋﺩ‬ ‫ﺍﻟﺘﻲ‬ ‫ﺍﻹﺠﺭﺍﺀﺍﺕ‬
‫ﺍﻟﺩﺍﺨﻠ‬ ‫ﺍﻟﺭﻗﺎﺒﺔ‬ ‫ﻹﺠﺭﺍﺀﺍﺕ‬ ‫ﻓﻌﺎل‬ ‫ﺒﺭﻨﺎﻤﺞ‬‫ﺒﻪ‬ ‫ﻟﻼﺴﺘﻌﺎﻨﺔ‬ ‫ﺍﻟﺩﻟﻴل‬ ‫ﻫﺫﺍ‬ ‫ﺘﺼﻤﻴﻡ‬ ‫ﺘﻡ‬ ‫ﻭﻗﺩ‬ ،‫ﻴﺔ‬
‫ﺍﻟﺘﻲ‬ ‫ﺍﻟﺘﺠﺎﺭﻴﺔ‬ ‫ﻟﻠﺒﻨﻭﻙ‬ ‫ﺍﻟﻨﻘﺩ‬ ‫ﻤﺅﺴﺴﺔ‬ ‫ﺃﻋﺩﺘﻬﺎ‬ ‫ﺍﻟﺘﻲ‬ ‫ﺍﻷﺨﺭﻯ‬ ‫ﺍﻹﺭﺸﺎﺩﺍﺕ‬ ‫ﻤﻥ‬ ‫ﻏﻴﺭﻩ‬ ‫ﻤﻊ‬
‫ﺍﻟﺴﻌﻭﺩﻴﺔ‬ ‫ﺍﻟﻌﺭﺒﻴﺔ‬ ‫ﺍﻟﻤﻤﻠﻜﺔ‬ ‫ﻓﻲ‬ ‫ﺘﻌﻤل‬)١٩٨٩(‫ﺍﻟﻌﻤﻠﻴﺎﺕ‬ ‫ﺍﺴﺘﻌﺎﺩﺓ‬ ‫ﺨﻁﻁ‬ ‫ﺩﻟﻴل‬ ‫ﻭﻤﻊ‬
‫ﺍﻟﺴﻌﻭﺩﻴﺔ‬ ‫ﺒﺎﻟﺒﻨﻭﻙ‬ ‫ﺍﻟﺨﺎﺼﺔ‬ ‫ﺍﻟﻜﻭﺍﺭﺙ‬ ‫ﻋﻨﺩ‬١٩٩٣‫ﺍﻟﺴﻼﻤﺔ‬ ‫ﺃﺩﻟﺔ‬ ‫ﺇﻟﻰ‬ ‫ﺒﺎﻹﻀﺎﻓﺔ‬ ‫ﻡ‬
‫ﺍﻷﻤ‬‫ﺍﻟﺴﻌﻭﺩﻴﺔ‬ ‫ﺍﻟﺒﻨﻭﻙ‬ ‫ﻓﻲ‬ ‫ﻨﻴﺔ‬١٩٩٥‫ﻡ‬.‫ﺒﺭﻨﺎﻤﺞ‬ ‫ﻹﻨﺸﺎﺀ‬ ‫ﻟﻠﻐﺎﻴﺔ‬ ‫ﹰ‬‫ﺎ‬‫ﺠﻭﻫﺭﻴ‬ ‫ﹰ‬‫ﺍ‬‫ﺃﻤﺭ‬ ‫ﻭﻫﻭ‬
‫ﺍﻟﻌﻤﻠﻴﺎﺕ‬ ‫ﻤﺨﺎﻁﺭ‬ ‫ﻭﺇﺩﺍﺭﺓ‬ ‫ﻟﻤﺭﺍﻗﺒﺔ‬ ‫ﻤﺘﻜﺎﻤل‬.
‫ﹼﺎ‬‫ﻟ‬‫ﺇ‬ ‫ﺒﺎﻟﺘﺄﻤﻴﻥ‬ ‫ﻤﺭﺘﺒﻁ‬ ‫ﻤﺨﺘﻠﻔﺔ‬ ‫ﻤﻭﺍﺩ‬ ‫ﻤﻥ‬ ‫ﺍﻟﺩﻟﻴل‬ ‫ﻫﺫﺍ‬ ‫ﻓﻲ‬ ‫ﻭﺭﺩ‬ ‫ﻤﺎ‬ ‫ﻤﻌﻅﻡ‬ ‫ﺃﻥ‬ ‫ﺤﻴﻥ‬ ‫ﻭﻓﻲ‬
‫ﺒﺎﻟﺘﺤﺩﻴﺩ‬ ‫ﺍﻟﻤﺘﻌﻠﻘﺔ‬ ‫ﺍﻟﻘﻀﺎﻴﺎ‬ ‫ﻜﺎﻓﺔ‬ ‫ﺘﻨﺎﻭل‬ ‫ﻫﻭ‬ ‫ﻤﻨﻪ‬ ‫ﺍﻟﺭﺌﻴﺴﻲ‬ ‫ﺍﻟﻐﺭﺽ‬ ‫ﺃﻥ‬ ‫ﻨﺠﺩ‬ ‫ﺃﻨﻨﺎ‬
‫ﻭﺍﻟﺘ‬‫ﺃﻨﻪ‬ ‫ﻜﻤﺎ‬ ‫ﺍﻟﻌﻤﻠﻴﺎﺕ‬ ‫ﻓﻲ‬ ‫ﻤﺨﺎﻁﺭ‬ ‫ﻭﺠﻭﺩ‬ ‫ﻋﻠﻰ‬ ‫ﺘﺩل‬ ‫ﻤﺅﺸﺭﺍﺕ‬ ‫ﻷﻱ‬ ‫ﺍﻟﻜﺎﻤل‬ ‫ﺤﻠﻴل‬
‫ﺍﻟﻤﺘﻨﻭﻋﺔ‬ ‫ﺍﻷﺴﺎﻟﻴﺏ‬ ‫ﻤﻨﺎﻗﺸﺔ‬ ‫ﺇﻟﻰ‬ ‫ﻴﻬﺩﻑ‬–‫ﻭﺍﻟﺨﺎﺭﺠﻴﺔ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬–‫ﺨﻼﻟﻬﺎ‬ ‫ﻤﻥ‬ ‫ﺍﻟﺘﻲ‬
‫ﺍﻟﻤﺨﺎﻁﺭ‬ ‫ﺘﻠﻙ‬ ‫ﻭﻤﻌﺎﻟﺠﺔ‬ ‫ﻤﻭﺍﺠﻬﺔ‬ ‫ﻴﺘﻡ‬.
‫ﺃﻥ‬ ‫ﺍﻟﺒﻨﻭﻙ‬ ‫ﻋﻠﻰ‬ ‫ﻓﺈﻨﻪ‬ ، ‫ﻓﺎﻋﻠﻴﺔ‬ ‫ﺃﻜﺜﺭ‬ ‫ﺒﺸﻜل‬ ‫ﺍﻟﻌﻤﻠﻴﺎﺕ‬ ‫ﻤﺨﺎﻁﺭ‬ ‫ﻭﻤﻌﺎﻟﺠﺔ‬ ‫ﻭﻹﺩﺍﺭﺓ‬
‫ﻭﻅﺎﺌ‬ ‫ﺜﻼﺙ‬ ‫ﺘﺅﺩﻱ‬‫ﻑ‬:

5. ‫ﺍﻟﺒﻨﻜﻲ‬ ‫ﺍﻟﺘﻔﺘﻴﺶ‬ ‫ﺇﺩﺍﺭﺓ‬ ‫ﺍﻟﺒﻨﻮﻙ‬ ‫ﳌﺮﺍﻗﺒﺔ‬ ‫ﺍﻟﻌﺎﻣﺔ‬ ‫ﺍﻹﺩﺍﺭﺓ‬
٤
1.1 Identify and Analyze Risks: Only those risks
which have been identified may be successfully
controlled. The components of operational risks are
deeply embedded in an institution's business
structure. These are often difficult to isolate and
identify, and constantly change as the bank's
business and the policies, systems and procedures
which support it change. It is ironic that banks have
evolved stringent policies and standards as well as
complex analytical models for the analysis of
financial and market risk but often ignore the
operational risk exposure inherent in their day to
day operations. Therefore, it is critical that senior
management ensures that a formal program of
operational risk analysis is in place within the bank
at least equal in management visibility and rigour
with that used for analyzing and controlling
financial and market risk exposure.
1.2 Select and Implement Risk Management
Techniques: Operational risks are most effectively
controlled through integration of various risk
control methods. The incidence of fraud may be
controlled through rigorous training of personnel,
fraud prevention and detection program, effective
operational management, and internal auditing and,
finally, through the Bankers Blanket Bond (BBB)
and Financial Institution Bond (FIB). Litigation
risks associated with professional liability may be
dealt with through careful product risk analysis and
training of personnel prior to implementation of
sale or marketing programs, close attention to
contractual indemnities with customers and, finally
through a program of Professional Indemnity
Insurance.
All of these strategies involve the careful analysis,
selection, integration, and management of risk
assumption, risk avoidance, control and transfer
tools (including insurance) based on a thorough
knowledge of the bank's business lines and
operational risk exposures.
1.3 Managing and Evaluating Operational Risk
Management: The management of operational risk
is one of the major functions of the Board of
Directors of any bank. Therefore, it is incumbent
upon the Board to ensure that operational risks are
being properly identified, analyzed, controlled, and
managed. This should be done by the Board
through a periodic review of the performance of
operational risk management within the bank in
much the same manner as it reviews the
effectiveness of financial and market risk
management activities. On an annual basis the
١–١‫ﺍﻟﻤﺨﺎﻁﺭ‬ ‫ﻭﺘﺤﻠﻴل‬ ‫ﺘﺤﺩﻴﺩ‬:
‫ﻤﺭﺍﻗﺒﺘﻬﺎ‬ ‫ﻋﻠﻰ‬ ‫ﺘﺴﺎﻋﺩ‬ ‫ﺍﻟﺘﻲ‬ ‫ﺍﻟﻬﺎﻤﺔ‬ ‫ﺍﻟﻌﻭﺍﻤل‬ ‫ﻤﻥ‬ ‫ﻭﺘﺤﻠﻴﻠﻬﺎ‬ ‫ﺍﻟﻌﻤﻠﻴﺎﺕ‬ ‫ﻤﺨﺎﻁﺭ‬ ‫ﺘﺤﺩﻴﺩ‬ ‫ﺇﻥ‬
‫ﻟﺫﺍ‬ ،‫ﻟﻠﺒﻨﻙ‬ ‫ﺍﻟﺘﻨﻅﻴﻤﻲ‬ ‫ﺒﺎﻟﻬﻴﻜل‬ ‫ﹰ‬‫ﺎ‬‫ﻭﺜﻴﻘ‬ ‫ﹰ‬‫ﺎ‬‫ﺍﺭﺘﺒﺎﻁ‬ ‫ﻤﻜﻭﻨﺎﺘﻬﺎ‬ ‫ﻭﺘﺭﺘﺒﻁ‬ ، ‫ﺒﻨﺠﺎﺡ‬ ‫ﻭﻤﻌﺎﻟﺠﺘﻬﺎ‬
‫ﺃﻨﻬﺎ‬ ‫ﺇﻟﻰ‬ ‫ﺒﺎﻹﻀﺎﻓﺔ‬ ‫ﻫﺫﺍ‬ ،‫ﻋﻨﻪ‬ ‫ﹰ‬‫ﺍ‬‫ﺒﻌﻴﺩ‬ ‫ﻓﻌﺎﻟﺔ‬ ‫ﺒﺼﻭﺭﺓ‬ ‫ﺘﺤﺩﻴﺩﻫﺎ‬ ‫ﺃﻭ‬ ‫ﻋﺯﻟﻬﺎ‬ ‫ﻴﺼﻌﺏ‬‫ﺘﺘﻐﻴﺭ‬
‫ﻭﻤﻌﺎﻴﻴﺭ‬ ‫ﺴﻴﺎﺴﺎﺕ‬ ‫ﺍﻟﺒﻨﻭﻙ‬ ‫ﻁﻭﺭﺕ‬ ‫ﻭﻗﺩ‬ ‫ﺍﻟﺒﻨﻙ‬ ‫ﻭﺇﺠﺭﺍﺀﺍﺕ‬ ‫ﻭﺴﻴﺎﺴﺎﺕ‬ ‫ﺃﻨﻅﻤﺔ‬ ‫ﺒﺘﻐﻴﺭ‬
،‫ﻭﺍﻟﻤﺎﻟﻴﺔ‬ ‫ﺍﻟﺴﻭﻗﻴﺔ‬ ‫ﺍﻟﻤﺨﺎﻁﺭ‬ ‫ﻟﺘﺤﻠﻴل‬ ‫ﻤﻌﻘﺩﺓ‬ ‫ﺘﺤﻠﻴﻠﻴﺔ‬ ‫ﻤﻌﺎﺩﻻﺕ‬ ‫ﺇﻟﻰ‬ ‫ﺇﻀﺎﻓﺔ‬ ‫ﻤﺤﻜﻤﺔ‬
‫ﺍﻟﻴﻭﻤﻴﺔ‬ ‫ﻋﻤﻠﻴﺎﺘﻬﺎ‬ ‫ﻤﻥ‬ ‫ﺍﻟﻤﺘﻭﻟﺩﺓ‬ ‫ﺍﻟﻌﻤﻠﻴﺔ‬ ‫ﺍﻟﻤﺨﺎﻁﺭ‬ ‫ﺘﺘﺠﺎﻫل‬ ‫ﹰ‬‫ﺎ‬‫ﺩﺍﺌﻤ‬ ‫ﻭﻟﻜﻨﻬﺎ‬.‫ﻓﺈﻨﻪ‬ ‫ﻭﻟﺫﻟﻙ‬
‫ﺍﻟ‬ ‫ﺍﻟﻌﻠﻴﺎ‬ ‫ﺍﻹﺩﺍﺭﺓ‬ ‫ﻋﻠﻰ‬ ‫ﹰ‬‫ﺍ‬‫ﺠﺩ‬ ‫ﺍﻟﻤﻬﻡ‬ ‫ﻤﻥ‬‫ﻟﺘﺤﻠﻴل‬ ‫ﺒﻪ‬ ‫ﻤﻌﻤﻭل‬ ‫ﺒﺭﻨﺎﻤﺞ‬ ‫ﻴﻭﺠﺩ‬ ‫ﺃﻨﻪ‬ ‫ﻤﻥ‬ ‫ﺘﺄﻜﺩ‬
‫ﺒﺎﻟﺒﻨﻙ‬ ‫ﺍﻟﻌﻤﻠﻴﺎﺕ‬ ‫ﻤﺨﺎﻁﺭ‬.‫ﻭﻴﺭﺘﺒﻁ‬ ‫ﺍﻹﺩﺍﺭﺓ‬ ‫ﻨﻅﺭ‬ ‫ﻭﺠﻬﺔ‬ ‫ﻴﻀﺎﻫﻲ‬ ‫ﺍﻟﺒﺭﻨﺎﻤﺞ‬ ‫ﻫﺫﺍ‬ ‫ﻭﺇﻥ‬
‫ﻭﺍﻟﺴﻭﻗﻴﺔ‬ ‫ﺍﻟﻤﺎﻟﻴﺔ‬ ‫ﺍﻟﻤﺨﺎﻁﺭ‬ ‫ﻭﻤﺭﺍﻗﺒﺔ‬ ‫ﻟﺘﺤﻠﻴل‬ ‫ﺍﻟﻤﺴﺘﺨﺩﻡ‬ ‫ﺍﻟﺒﺭﻨﺎﻤﺞ‬ ‫ﻤﻊ‬ ‫ﻗﻭﻱ‬ ‫ﺒﺸﻜل‬
‫ﻟﻠﺒﻨﻙ‬.
١–٢‫ﺍﻟﻤﺨﺎﻁﺭ‬ ‫ﻭﺇﺩﺍﺭﺓ‬ ‫ﻟﻤﺭﺍﻗﺒﺔ‬ ‫ﺃﺴﺎﻟﻴﺏ‬ ‫ﻭﺘﻁﺒﻴﻕ‬ ‫ﺍﺨﺘﻴﺎﺭ‬:
‫ﻤﺭﺍﻗﺒ‬ ‫ﻴﺘﻡ‬‫ﺍﻟﻁﺭﻕ‬ ‫ﻤﻥ‬ ‫ﻤﺠﻤﻭﻋﺔ‬ ‫ﺨﻼل‬ ‫ﻤﻥ‬ ‫ﻓﻌﺎﻟﺔ‬ ‫ﺒﺼﻭﺭﺓ‬ ‫ﺍﻟﻌﻤﻠﻴﺎﺕ‬ ‫ﻤﺨﺎﻁﺭ‬ ‫ﺔ‬
‫ﺃﻱ‬ ‫ﻋﻥ‬ ‫ﺍﻟﻜﺸﻑ‬ ‫ﻁﺭﻕ‬ ‫ﻋﻠﻰ‬ ‫ﺒﺎﻟﺒﻨﻙ‬ ‫ﺍﻟﻌﺎﻤﻠﻴﻥ‬ ‫ﺘﺩﺭﻴﺏ‬ ‫ﻤﻨﻬﺎ‬ ‫ﺍﻟﻤﺨﺘﻠﻔﺔ‬ ‫ﻭﺍﻷﺴﺎﻟﻴﺏ‬
‫ﺒﺎﻟﺒﻨﻙ‬ ‫ﺍﻻﻨﺤﺭﺍﻓﺎﺕ‬ ‫ﺤﺩﻭﺙ‬ ‫ﻟﻤﻨﻊ‬ ‫ﺒﺭﻨﺎﻤﺞ‬ ‫ﻭﻭﻀﻊ‬ ‫ﺒﺎﻟﺒﻨﻙ‬ ‫ﺍﻨﺤﺭﺍﻓﺎﺕ‬ ‫ﺃﻭ‬ ‫ﺍﺨﺘﻼﺴﺎﺕ‬
‫ﺫﺍﺕ‬ ‫ﻋﻤﻠﻴﺎﺕ‬ ‫ﺇﺩﺍﺭﺓ‬ ‫ﻭﺠﻭﺩ‬ ‫ﻀﺭﻭﺭﺓ‬ ‫ﺇﻟﻰ‬ ‫ﺒﺎﻹﻀﺎﻓﺔ‬ ‫ﻫﺫﺍ‬ ،‫ﻭﺠﺩﺕ‬ ‫ﺇﻥ‬ ‫ﻋﻨﻬﺎ‬ ‫ﻭﺍﻟﻜﺸﻑ‬
‫ﻜﻔﺎ‬،‫ﺍﻟﺒﻨﻙ‬ ‫ﻭﺩﻓﺎﺘﺭ‬ ‫ﻟﺤﺴﺎﺒﺎﺕ‬ ‫ﺍﻟﺩﻭﺭﻴﺔ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﺨﻼل‬ ‫ﻤﻥ‬ ‫ﻭﻜﺫﻟﻙ‬ ‫ﻋﺎﻟﻴﺔ‬ ‫ﺀﺓ‬
‫ﺍﻟﻤﺨﺎﻁﺭ‬ ‫ﻫﺫﻩ‬ ‫ﻤﺜل‬ ‫ﺒﻤﻭﺍﺠﻬﺔ‬ ‫ﺃﻨﻔﺴﻬﻡ‬ ‫ﺍﻟﻤﺼﺭﻓﻴﻴﻥ‬ ‫ﺍﻫﺘﻤﺎﻡ‬ ‫ﺨﻼل‬ ‫ﻤﻥ‬ ‫ﹰ‬‫ﺍ‬‫ﻭﺃﺨﻴﺭ‬.
‫ﻤﻥ‬ ‫ﺍﻟﻤﻬﻨﻲ‬ ‫ﺒﺎﻻﻟﺘﺯﺍﻡ‬ ‫ﺍﻟﻤﺘﻌﻠﻘﺔ‬ ‫ﺍﻟﻘﻀﺎﺌﻴﺔ‬ ‫ﺍﻟﺩﻋﺎﻭﻱ‬ ‫ﺭﻓﻊ‬ ‫ﻤﺨﺎﻁﺭ‬ ‫ﻨﺘﻨﺎﻭل‬ ‫ﺃﻥ‬ ‫ﻭﻴﻤﻜﻥ‬
‫ﻟﻬﺎ‬ ‫ﺩﻗﻴﻕ‬ ‫ﺘﻔﺼﻴﻠﻲ‬ ‫ﺘﺤﻠﻴل‬ ‫ﺨﻼل‬ ‫ﻤﻥ‬ ‫ﺍﻟﺒﻨﻙ‬ ‫ﻤﻭﻅﻔﻲ‬ ‫ﺠﺎﻨﺏ‬‫ﺍﻟﺒﻨﻙ‬ ‫ﻤﻭﻅﻔﻲ‬ ‫ﻭﺘﺩﺭﻴﺏ‬
‫ﺨﻼل‬ ‫ﻤﻥ‬ ‫ﹰ‬‫ﺎ‬‫ﻭﺃﻴﻀ‬ ‫ﻭﺍﻟﺘﺴﻭﻴﻕ‬ ‫ﺍﻟﻤﺒﻴﻌﺎﺕ‬ ‫ﺒﺭﺍﻤﺞ‬ ‫ﺘﻨﻔﻴﺫ‬ ‫ﻓﻲ‬ ‫ﺍﻟﺒﺩﺀ‬ ‫ﻗﺒل‬ ‫ﺍﻟﻜﺎﻓﻴﺔ‬ ‫ﺒﺎﻟﺼﻭﺭﺓ‬
‫ﻭﻀﻊ‬ ‫ﺨﻼل‬ ‫ﻤﻥ‬ ‫ﹰ‬‫ﺍ‬‫ﻭﺃﺨﻴﺭ‬ ،‫ﺍﻟﺒﻨﻙ‬ ‫ﻋﻤﻼﺀ‬ ‫ﻤﻊ‬ ‫ﺍﻟﺘﻌﺎﻗﺩﻴﺔ‬ ‫ﺒﺎﻹﻟﺘﺯﺍﻤﺎﺕ‬ ‫ﺍﻟﻤﺒﺎﺸﺭ‬ ‫ﺍﻻﻫﺘﻤﺎﻡ‬
‫ﺍﻟﻤﻬﻨﻴﺔ‬ ‫ﻭﺍﻷﺴﺱ‬ ‫ﺒﺎﻟﻘﻭﺍﻋﺩ‬ ‫ﺍﻹﻟﺘﺯﺍﻡ‬ ‫ﻋﺩﻡ‬ ‫ﻋﻥ‬ ‫ﺘﻨﺠﻡ‬ ‫ﺍﻟﺘﻲ‬ ‫ﺍﻷﻀﺭﺍﺭ‬ ‫ﻟﻤﻭﺍﺠﻬﺔ‬ ‫ﺒﺭﻨﺎﻤﺞ‬.
‫ﻫﺫﻩ‬ ‫ﻜل‬ ‫ﻭﺘﻨﻁﻭﻱ‬‫ﺒﻴﻥ‬ ‫ﻭﺍﻟﺘﻜﺎﻤل‬ ‫ﺍﻷﻤﺜل‬ ‫ﻭﺍﻻﺨﺘﻴﺎﺭ‬ ‫ﺍﻟﺩﻗﻴﻕ‬ ‫ﺍﻟﺘﺤﻠﻴل‬ ‫ﻋﻠﻰ‬ ‫ﺍﻷﺴﺎﻟﻴﺏ‬
‫ﺒﺄﻱ‬ ‫ﻟﻠﺘﻨﺒﺅ‬ ‫ﺍﻟﺒﻨﻙ‬ ‫ﺇﺩﺍﺭﺓ‬ ‫ﺘﻀﻌﻬﺎ‬ ‫ﺍﻟﺘﻲ‬ ‫ﺍﻻﻓﺘﺭﺍﻀﺎﺕ‬ ‫ﻭﻋﻠﻰ‬ ‫ﺍﻟﻤﺨﺘﻠﻔﺔ‬ ‫ﺍﻟﺒﻨﻙ‬ ‫ﺇﺩﺍﺭﺍﺕ‬
‫ﻟﻤﺭﺍﻗﺒﺔ‬ ‫ﻁﺭﻕ‬ ‫ﻭﻭﻀﻊ‬ ‫ﺍﻹﻤﻜﺎﻥ‬ ‫ﺒﻘﺩﺭ‬ ‫ﺘﺠﻨﺒﻬﺎ‬ ‫ﻭﻤﺤﺎﻭﻟﺔ‬ ‫ﺍﻟﺒﻨﻙ‬ ‫ﻟﻬﺎ‬ ‫ﻴﺘﻌﺭﺽ‬ ‫ﻗﺩ‬ ‫ﻤﺨﺎﻁﺭ‬
‫ﻭﺍﻟﻜ‬ ‫ﺍﻟﺘﺎﻤﺔ‬ ‫ﺍﻟﻤﻌﺭﻓﺔ‬ ‫ﻋﻠﻰ‬ ‫ﻜﻠﻪ‬ ‫ﻫﺫﺍ‬ ‫ﻓﻲ‬ ‫ﹰ‬‫ﺍ‬‫ﺍﻋﺘﻤﺎﺩ‬ ‫ﺍﻟﻤﺨﺎﻁﺭ‬ ‫ﻫﺫﻩ‬‫ﺍﻟﺒﻨﻙ‬ ‫ﺒﻨﺸﺎﻁ‬ ‫ﺎﻤﻠﺔ‬
‫ﻟﻬﺎ‬ ‫ﻴﺘﻌﺭﺽ‬ ‫ﻗﺩ‬ ‫ﺍﻟﺘﻲ‬ ‫ﺍﻟﻌﻤﻠﻴﺎﺕ‬ ‫ﻭﻤﺨﺎﻁﺭ‬.
١–٣‫ﺍﻟﺘﺸﻐﻴل‬ ‫ﻤﺨﺎﻁﺭ‬ ‫ﻋﻥ‬ ‫ﺍﻟﻤﺴﺅﻭﻟﺔ‬ ‫ﺍﻹﺩﺍﺭﺓ‬ ‫ﺘﻘﻴﻴﻡ‬:
،‫ﺒﻨﻙ‬ ‫ﺃﻱ‬ ‫ﺇﺩﺍﺭﺓ‬ ‫ﻤﺠﻠﺱ‬ ‫ﻤﻬﺎﻡ‬ ‫ﺃﻫﻡ‬ ‫ﻤﻥ‬ ‫ﻭﺍﺤﺩﺓ‬ ‫ﺍﻟﻌﻤﻠﻴﺎﺕ‬ ‫ﻤﺨﺎﻁﺭ‬ ‫ﺇﺩﺍﺭﺓ‬ ‫ﻋﻤﻠﻴﺔ‬ ‫ﺘﻌﺘﺒﺭ‬
‫ﻭﺭﻭﻗﺒﺕ‬ ‫ﺤﺩﺩﺕ‬ ‫ﻗﺩ‬ ‫ﺍﻟﻌﻤﻠﻴﺎﺕ‬ ‫ﻤﺨﺎﻁﺭ‬ ‫ﺃﻥ‬ ‫ﻤﻥ‬ ‫ﺍﻟﺘﺄﻜﺩ‬ ‫ﺍﻟﻤﺠﻠﺱ‬ ‫ﻋﻠﻰ‬ ‫ﻓﺈﻥ‬ ‫ﻭﻟﺫﻟﻙ‬
‫ﻤﻨ‬ ‫ﺒﺸﻜل‬ ‫ﻭﺤﻠﻠﺕ‬ ‫ﻭﺃﺩﻴﺭﺕ‬‫ﺎﺴﺏ‬.‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻁﺭﻴﻕ‬ ‫ﻋﻥ‬ ‫ﺒﺫﻟﻙ‬ ‫ﺍﻟﻘﻴﺎﻡ‬ ‫ﻟﻠﻤﺠﻠﺱ‬ ‫ﻭﻴﻤﻜﻥ‬
‫ﻟﻤﺩﻯ‬ ‫ﻤﺭﺍﺠﻌﺘﻪ‬ ‫ﻋﻨﺩ‬ ‫ﺍﻟﺤﺎل‬ ‫ﻫﻭ‬ ‫ﻜﻤﺎ‬ ‫ﺍﻟﺒﻨﻙ‬ ‫ﻓﻲ‬ ‫ﺍﻟﻌﻤﻠﻴﺎﺕ‬ ‫ﻤﺨﺎﻁﺭ‬ ‫ﺇﺩﺍﺭﺓ‬ ‫ﻷﺩﺍﺀ‬ ‫ﺍﻟﺩﻭﺭﻴﺔ‬
‫ﺍﻟﺴﻭﻕ‬ ‫ﻭﻤﺨﺎﻁﺭ‬ ‫ﺍﻟﻤﺎﻟﻴﺔ‬ ‫ﺍﻟﻤﺨﺎﻁﺭ‬ ‫ﺇﺩﺍﺭﺓ‬ ‫ﺃﻨﺸﻁﺔ‬ ‫ﻓﺎﻋﻠﻴﺔ‬.‫ﻤﺠﻠﺱ‬ ‫ﺃﻋﻀﺎﺀ‬ ‫ﻭﻋﻠﻰ‬
‫ﺍﻟﺩﺍ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻨﺘﺎﺌﺞ‬ ‫ﻋﻠﻰ‬ ‫ﺴﻨﻭﻱ‬ ‫ﻭﺒﺸﻜل‬ ‫ﻴﻁﻠﻌﻭﺍ‬ ‫ﺃﻥ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻟﺠﻨﺔ‬ ‫ﺃﻭ‬ ‫ﺍﻹﺩﺍﺭﺓ‬‫ﺨﻠﻴﺔ‬
‫ﺍﻟﻌﻤﻠﻴﺎﺕ‬ ‫ﻤﺨﺎﻁﺭ‬ ‫ﻟﻭﻅﻴﻔﺔ‬.‫ﺒﺎﻹﺩﺍﺭﺓ‬ ‫ﺍﻹﺩﺍﺭﺓ‬ ‫ﺘﻘﻭﻡ‬ ‫ﺃﻥ‬ ‫ﻴﺠﺏ‬ ‫ﺃﻨﻪ‬ ‫ﺇﻟﻰ‬ ‫ﺒﺎﻹﻀﺎﻓﺔ‬ ‫ﻫﺫﺍ‬
‫ﺒﺤﺩ‬ ‫ﺍﻹﺩﺍﺭﺓ‬ ‫ﻤﺠﻠﺱ‬ ‫ﺇﻟﻰ‬ ‫ﻭﺘﻘﺩﻴﻤﻬﺎ‬ ‫ﺒﺎﻟﺒﻨﻙ‬ ‫ﺍﻟﻤﺨﺎﻁﺭ‬ ‫ﺇﺩﺍﺭﺓ‬ ‫ﻨﺸﺎﻁ‬ ‫ﻋﻥ‬ ‫ﻤﺴﺘﻘﻠﺔ‬ ‫ﻤﺭﺍﺠﻌﺔ‬
‫ﺴﻨﻭﺍﺕ‬ ‫ﺨﻤﺱ‬ ‫ﻜل‬ ‫ﺃﻗﺼﻰ‬.

6. ‫ﺍﻟﺒﻨﻜﻲ‬ ‫ﺍﻟﺘﻔﺘﻴﺶ‬ ‫ﺇﺩﺍﺭﺓ‬ ‫ﺍﻟﺒﻨﻮﻙ‬ ‫ﳌﺮﺍﻗﺒﺔ‬ ‫ﺍﻟﻌﺎﻣﺔ‬ ‫ﺍﻹﺩﺍﺭﺓ‬
٥
operational risk management within the bank in
much the same manner as it reviews the
effectiveness of financial and market risk
management activities. On an annual basis the
Board of Directors, or the Audit Committee, should
receive the results of an internal review of the Risk
Management Function. Furthermore at least once
every 5 years, or more frequently if appropriate, an
independent review of risk management activity
must be conducted, and reported to the Board.
2. ELEMENTS OF OPERATIONAL RISK
2.1 CRIMINAL RISK
Historically, the single largest area of operational
risk within the Saudi banks has been that associated
with criminal activities. In a survey conducted by
the Agency covering all the claims filed by Saudi
Bank with insurers there for financial losses
attributable to fraud end other criminal activities
either on the part of employees or third-parties.
These represent 100% of all operational losses
claimed under existing insurance coverage.
2.1. 1 Fraud
In 1993, the accounting firm KPMG conducted a
fraud survey of six countries-the United States,
Canada, Australia, the Netherlands, Ireland, and
Bermuda. This study found that, on average,
approximately 80% of all frauds committed were
perpetrated by employees, 60% by non-managerial
personnel and 20% by managers. In all of the
countries surveyed, misappropriation of cash was
the most common form of employee fraud. This
would appear to fit the situation currently being
encountered by Saudi banks, since most employee
fraud losses have come from the theft of cash and
or travelers checks from. branches and ATMs.
Consistent with international trends Fraud currently
represents the single largest area of operational loss
within the Kingdom's banking system. During the
past five years, approximately 85% of all
operational losses sustained by banks in the
Kingdom involved employee dishonesty.
Recovery of funds lost due to fraud (particularly
cash) is, at best, difficult and in many cases simply
impossible. This highlights the fact that programs
designed to prevent fraud are significantly more
effective and less expensive than are attempts to
recover the funds once stolen.
‫ﺍﻟﺩﺍ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻨﺘﺎﺌﺞ‬ ‫ﻋﻠﻰ‬ ‫ﺴﻨﻭﻱ‬ ‫ﻭﺒﺸﻜل‬ ‫ﻴﻁﻠﻌﻭﺍ‬ ‫ﺃﻥ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻟﺠﻨﺔ‬ ‫ﺃﻭ‬ ‫ﺍﻹﺩﺍﺭﺓ‬‫ﺨﻠﻴﺔ‬
‫ﺍﻟﻌﻤﻠﻴﺎﺕ‬ ‫ﻤﺨﺎﻁﺭ‬ ‫ﻟﻭﻅﻴﻔﺔ‬.‫ﺒﺎﻹﺩﺍﺭﺓ‬ ‫ﺍﻹﺩﺍﺭﺓ‬ ‫ﺘﻘﻭﻡ‬ ‫ﺃﻥ‬ ‫ﻴﺠﺏ‬ ‫ﺃﻨﻪ‬ ‫ﺇﻟﻰ‬ ‫ﺒﺎﻹﻀﺎﻓﺔ‬ ‫ﻫﺫﺍ‬
‫ﺒﺤﺩ‬ ‫ﺍﻹﺩﺍﺭﺓ‬ ‫ﻤﺠﻠﺱ‬ ‫ﺇﻟﻰ‬ ‫ﻭﺘﻘﺩﻴﻤﻬﺎ‬ ‫ﺒﺎﻟﺒﻨﻙ‬ ‫ﺍﻟﻤﺨﺎﻁﺭ‬ ‫ﺇﺩﺍﺭﺓ‬ ‫ﻨﺸﺎﻁ‬ ‫ﻋﻥ‬ ‫ﻤﺴﺘﻘﻠﺔ‬ ‫ﻤﺭﺍﺠﻌﺔ‬
‫ﺴﻨﻭﺍﺕ‬ ‫ﺨﻤﺱ‬ ‫ﻜل‬ ‫ﺃﻗﺼﻰ‬.
‫ﹰ‬‫ﺎ‬‫ﺜﺎﻨﻴ‬:‫ﺍﻟﺘﺸﻐﻴل‬ ‫ﻤﺨﺎﻁﺭ‬ ‫ﻋﻨﺎﺼﺭ‬:
٢–١‫ﺍﻹﺠﺭﺍﻤﻴﺔ‬ ‫ﺍﻷﻋﻤﺎل‬ ‫ﻋﻥ‬ ‫ﺍﻟﻨﺎﺘﺠﺔ‬ ‫ﺍﻟﻤﺨﺎﻁﺭ‬:
‫ﺇ‬‫ﺍﻟﺒﻨﻭﻙ‬ ‫ﺘﻬﺩﺩ‬ ‫ﻭﺍﻟﺘﻲ‬ ‫ﺍﻟﻌﻤﻠﻴﺎﺕ‬ ‫ﻤﺨﺎﻁﺭ‬ ‫ﻋﻠﻰ‬ ‫ﺘﻨﻁﻭﻱ‬ ‫ﺍﻟﺘﻲ‬ ‫ﺍﻟﻤﺠﺎﻻﺕ‬ ‫ﺃﻜﺒﺭ‬ ‫ﺃﺤﺩ‬ ‫ﻥ‬
‫ﻓﻔﻲ‬ ،‫ﺍﻹﺠﺭﺍﻤﻴﺔ‬ ‫ﺒﺎﻷﻋﻤﺎل‬ ‫ﺍﻟﻤﺘﻌﻠﻘﺔ‬ ‫ﺘﻠﻙ‬ ‫ﻫﻲ‬ ‫ﺍﻟﺴﻌﻭﺩﻴﺔ‬ ‫ﺍﻟﻌﺭﺒﻴﺔ‬ ‫ﺍﻟﻤﻤﻠﻜﺔ‬ ‫ﻓﻲ‬ ‫ﺍﻟﻌﺎﻤﻠﺔ‬
‫ﺍﻟﺒﻨﻭﻙ‬ ‫ﺘﻜﺒﺩﺘﻬﺎ‬ ‫ﺍﻟﺘﻲ‬ ‫ﺍﻹﻟﺘﺯﺍﻤﺎﺕ‬ ‫ﻤﻌﻅﻡ‬ ‫ﺃﻥ‬ ‫ﻭﺠﺩ‬ ‫ﺍﻟﻨﻘﺩ‬ ‫ﻤﺅﺴﺴﺔ‬ ‫ﺃﺠﺭﺘﻪ‬ ‫ﺸﺎﻤل‬ ‫ﻤﺴﺢ‬
‫ﺍﻟﺨﺴﺎﺌﺭ‬ ‫ﻨﺘﻴﺠﺔ‬ ‫ﻜﺎﻨﺕ‬ ‫ﺍﻟﺘﺄﻤﻴﻥ‬ ‫ﻭﺸﺭﻜﺎﺕ‬ ‫ﺍﻟﺴﻌﻭﺩﻴﺔ‬‫ﻋﻤﻠﻴﺎﺕ‬ ‫ﻋﻥ‬ ‫ﺍﻟﻨﺎﺠﻤﺔ‬ ‫ﺍﻟﻤﺎﻟﻴﺔ‬
‫ﺍﻟﺤﺎﻻﺕ‬ ‫ﻫﺫﻩ‬ ‫ﻭﺘﻤﺜل‬ ،‫ﺜﺎﻟﺜﺔ‬ ‫ﺃﻁﺭﺍﻑ‬ ‫ﺃﻭ‬ ‫ﺍﻟﺒﻨﻭﻙ‬ ‫ﻤﻭﻅﻔﻲ‬ ‫ﺇﻤﺎ‬ ‫ﺒﻬﺎ‬ ‫ﻗﺎﻡ‬ ‫ﻭﺍﺤﺘﻴﺎل‬ ‫ﺍﺨﺘﻼﺱ‬
‫ﻨﺴﺒﺔ‬١٠٠%‫ﺍﻟﺤﺎﻟﻴﺔ‬ ‫ﺍﻟﻤﺎﻟﻴﺔ‬ ‫ﺒﺎﻟﺘﻐﻁﻴﺔ‬ ‫ﺍﻟﻤﺴﺘﺤﻘﺔ‬ ‫ﺍﻟﻌﻤﻠﻴﺎﺕ‬ ‫ﺍﻟﺨﺴﺎﺌﺭ‬ ‫ﻜﺎﻓﺔ‬ ‫ﻤﻥ‬.
٢
–١–١‫ﺍﻹﺨﺘﻼﺱ‬-‫ﺍﻟﻤﺎﻟﻲ‬ ‫ﺍﻹﺤﺘﻴﺎل‬:
‫ﻋﺎﻡ‬ ‫ﻭﻓﻲ‬١٩٩٣‫ﺒﺈﺠ‬ ‫ﺍﻟﻤﺤﺎﺴﺒﺔ‬ ‫ﻤﻜﺎﺘﺏ‬ ‫ﺃﺤﺩ‬ ‫ﻗﺎﻡ‬ ‫ﻡ‬‫ﺍﻹﺨﺘﻼﺱ‬ ‫ﺤﺎﻻﺕ‬ ‫ﻋﻥ‬ ‫ﻤﺴﺢ‬ ‫ﺭﺍﺀ‬
‫ﺸﻤل‬٦‫ﻫﻲ‬ ‫ﻤﺨﺘﻠﻔﺔ‬ ‫ﺩﻭل‬:‫ﺍﻷﻤﺭﻴﻜﻴﺔ‬ ‫ﺍﻟﻤﺘﺤﺩﺓ‬ ‫ﺍﻟﻭﻻﻴﺎﺕ‬–‫ﻜﻨﺩﺍ‬–‫ﺍﺴﺘﺭﺍﻟﻴﺎ‬–
‫ﺃﻴﺭﻟﻨﺩﺍ‬–‫ﺤﻭﺍﻟﻲ‬ ‫ﺃﻥ‬ ‫ﺍﻟﻤﺴﺢ‬ ‫ﻫﺫﺍ‬ ‫ﻋﻥ‬ ‫ﻨﺘﺞ‬ ‫ﻭﻗﺩ‬ ، ‫ﺒﺭﻤﻭﺩﺍ‬٨٠%‫ﻤﻥ‬ ‫ﺍﻟﻤﺘﻭﺴﻁ‬ ‫ﻓﻲ‬
‫ﻭ‬ ‫ﻤﻭﻅﻔﻴﻪ‬ ‫ﺒﻬﺎ‬ ‫ﻗﺎﻡ‬ ‫ﺒﻨﻙ‬ ‫ﺃﻱ‬ ‫ﻓﻲ‬ ‫ﺘﺤﺩﺙ‬ ‫ﺍﻟﺘﻲ‬ ‫ﺍﻹﺨﺘﻼﺱ‬ ‫ﺤﺎﻻﺕ‬٦٠%‫ﺒﻬﺎ‬ ‫ﻗﺎﻡ‬
‫ﻭ‬ ‫ﺇﺩﺍﺭﻴﻴﻥ‬ ‫ﻏﻴﺭ‬ ‫ﻤﻭﻅﻔﻴﻥ‬٢٠%‫ﺍ‬ ‫ﻤﻥ‬‫ﻟﻤﺩﻴﺭﻴﻥ‬.‫ﺸﻤﻠﻬﺎ‬ ‫ﺍﻟﺘﻲ‬ ‫ﺍﻟﺩﻭل‬ ‫ﻜﺎﻓﺔ‬ ‫ﻭﻓﻲ‬
‫ﺒﻴﻥ‬ ‫ﹰ‬‫ﺎ‬‫ﺸﻴﻭﻋ‬ ‫ﺍﻹﺨﺘﻼﺱ‬ ‫ﺃﺸﻜﺎل‬ ‫ﺃﻜﺜﺭ‬ ‫ﻤﻥ‬ ‫ﺘﻌﺘﺒﺭ‬ ‫ﺍﻟﻨﻘﺩﻴﺔ‬ ‫ﺍﻹﺨﺘﻼﺴﺎﺕ‬ ‫ﺃﻥ‬ ‫ﻅﻬﺭ‬ ‫ﺍﻟﻤﺴﺢ‬
‫ﺍﻟﺴﻌﻭﺩﻴﺔ‬ ‫ﺍﻟﻌﺭﺒﻴﺔ‬ ‫ﺍﻟﻤﻤﻠﻜﺔ‬ ‫ﺒﻨﻭﻙ‬ ‫ﻤﻌﻅﻡ‬ ‫ﻓﻲ‬ ‫ﹰ‬‫ﺎ‬‫ﺤﺎﻟﻴ‬ ‫ﻴﺤﺩﺙ‬ ‫ﺍﻟﺫﻱ‬ ‫ﺍﻷﻤﺭ‬ ‫ﻭﻫﻭ‬ ‫ﺍﻟﻤﻭﻅﻔﻴﻥ‬
‫ﺤﺎﻻﺕ‬ ‫ﻨﺘﻴﺠﺔ‬ ‫ﻜﺎﻨﺕ‬ ‫ﺍﻟﺒﻨﻭﻙ‬ ‫ﺘﻠﻙ‬ ‫ﻟﻬﺎ‬ ‫ﺘﺘﻌﺭﺽ‬ ‫ﺍﻟﺘﻲ‬ ‫ﺍﻟﺨﺴﺎﺌﺭ‬ ‫ﻤﻌﻅﻡ‬ ‫ﺃﻥ‬ ‫ﺤﻴﺙ‬
‫ﻤﻥ‬ ‫ﺍﻹﺨﺘﻼﺱ‬‫ﻭﺃﺠﻬﺯﺓ‬ ‫ﺍﻟﻔﺭﻭﻉ‬ ‫ﻤﻥ‬ ‫ﺍﻟﺴﻴﺎﺤﻴﺔ‬ ‫ﺍﻟﺸﻴﻜﺎﺕ‬ ‫ﺃﻭ‬ ‫ﺒﺎﻟﺒﻨﻙ‬ ‫ﺍﻟﻤﻭﺩﻋﺔ‬ ‫ﺍﻷﻤﻭﺍل‬
‫ﺍﻹﺤﺘﻴﺎل‬ ‫ﻴﻤﺜل‬ ،‫ﺍﻟﺴﺎﺌﺩﺓ‬ ‫ﺍﻟﺩﻭﻟﻴﺔ‬ ‫ﺍﻻﺘﺠﺎﻫﺎﺕ‬ ‫ﻤﻊ‬ ‫ﻴﺘﻭﺍﻓﻕ‬ ‫ﺸﻜل‬ ‫ﻭﻋﻠﻰ‬ ،‫ﺍﻵﻟﻲ‬ ‫ﺍﻟﺼﺭﻑ‬
‫ﺍﻟﻤﺼﺭﻓﻲ‬ ‫ﺍﻟﻨﻅﺎﻡ‬ ‫ﺩﺍﺨل‬ ‫ﺍﻟﻌﻤﻠﻴﺎﺕ‬ ‫ﻟﺨﺴﺎﺭﺓ‬ ‫ﺍﻷﻜﺒﺭ‬ ‫ﺍﻟﺴﺒﺏ‬ ‫ﺍﻟﺤﺎﻀﺭ‬ ‫ﺍﻟﻭﻗﺕ‬ ‫ﻓﻲ‬ ‫ﺍﻟﻤﺎﻟﻲ‬
‫ﺍﻟﺴﻌﻭﺩﻴﺔ‬ ‫ﺍﻟﻌﺭﺒﻴﺔ‬ ‫ﺍﻟﻤﻤﻠﻜﺔ‬ ‫ﻓﻲ‬.‫ﺍﻟﻤ‬ ‫ﺴﻨﻭﺍﺕ‬ ‫ﺍﻟﺨﻤﺱ‬ ‫ﻓﺨﻼل‬‫ﻨﺴﺒﺔ‬ ‫ﺃﻥ‬ ‫ﻭﺠﺩ‬ ‫ﺎﻀﻴﺔ‬٨٥
%‫ﺍﻟﻤﻤﻠﻜﺔ‬ ‫ﻓﻲ‬ ‫ﺍﻟﻌﺎﻤﻠﺔ‬ ‫ﺍﻟﺒﻨﻭﻙ‬ ‫ﺘﻜﺒﺩﺘﻬﺎ‬ ‫ﺍﻟﺘﻲ‬ ‫ﺍﻟﻌﻤﻠﻴﺎﺕ‬ ‫ﺨﺴﺎﺌﺭ‬ ‫ﺇﺠﻤﺎﻟﻲ‬ ‫ﻤﻥ‬ ‫ﹰ‬‫ﺎ‬‫ﺘﻘﺭﻴﺒ‬
‫ﺍﻟﻤﻭﻅﻔﻴﻥ‬ ‫ﺃﻤﺎﻨﺔ‬ ‫ﻋﺩﻡ‬ ‫ﻋﻠﻰ‬ ‫ﺍﻨﻁﻭﺕ‬.
‫ﺍﻟﺼﻌﺒﺔ‬ ‫ﺍﻷﻤﻭﺭ‬ ‫ﻤﻥ‬ ‫ﺍﻹﺨﺘﻼﺱ‬ ‫ﻋﻤﻠﻴﺎﺕ‬ ‫ﻋﻥ‬ ‫ﺍﻟﻨﺎﺘﺠﺔ‬ ‫ﺍﻟﺨﺴﺎﺌﺭ‬ ‫ﺘﻠﻙ‬ ‫ﺍﺴﺘﻌﺎﺩﺓ‬ ‫ﺇﻥ‬
‫ﺤﻘﻴﻘﺔ‬ ‫ﻴﺒﺭﺯ‬ ‫ﻤﺎ‬ ‫ﻭﻫﻭ‬ ‫ﺍﻷﺤﻴﺎﻥ‬ ‫ﺒﻌﺽ‬ ‫ﻓﻲ‬ ‫ﻤﺴﺘﺤﻴﻠﺔ‬ ‫ﺃﻨﻬﺎ‬ ‫ﻜﻤﺎ‬ ‫ﻟﻠﻐﺎﻴﺔ‬ ‫ﻭﺍﻟﻤﻌﻘﺩﺓ‬‫ﺃﻥ‬
‫ﺘﻜﻠﻔﺔ‬ ‫ﻭﺃﻗل‬ ‫ﻓﺎﻋﻠﻴﺔ‬ ‫ﺃﻜﺜﺭ‬ ‫ﹰ‬‫ﺍ‬‫ﺃﻤﺭ‬ ‫ﻭﻤﻨﻌﻬﺎ‬ ‫ﺍﻹﺨﺘﻼﺱ‬ ‫ﺤﺎﻻﺕ‬ ‫ﻋﻥ‬ ‫ﻟﻠﻜﺸﻑ‬ ‫ﺒﺭﺍﻤﺞ‬ ‫ﺘﺼﻤﻴﻡ‬
‫ﺍﻟﻤﺨﺘﻠﺴﺔ‬ ‫ﺍﻟﻤﺒﺎﻟﻎ‬ ‫ﻻﺴﺘﻌﺎﺩﺓ‬ ‫ﺘﺒﺫل‬ ‫ﺍﻟﺘﻲ‬ ‫ﺍﻟﻤﺤﺎﻭﻻﺕ‬ ‫ﻤﻥ‬.

7. ‫ﺍﻟﺒﻨﻜﻲ‬ ‫ﺍﻟﺘﻔﺘﻴﺶ‬ ‫ﺇﺩﺍﺭﺓ‬ ‫ﺍﻟﺒﻨﻮﻙ‬ ‫ﳌﺮﺍﻗﺒﺔ‬ ‫ﺍﻟﻌﺎﻣﺔ‬ ‫ﺍﻹﺩﺍﺭﺓ‬
٦
2. 1.2 Forgery
During the period 1988-1993, in the Kingdom,
forgery (including check fraud) was the second
largest area of operational loss, accounting for
approximately 12% of total reported losses. This is
entirely consistent with the results of the KPMG
study in which losses in this area averaged between
10% and 18% for the six countries surveyed.
Within the Kingdom the majority of crimes in this
area appear to represent either simple check forgery
or the forgery of negotiable instruments such as
letters of credit and generally involved the failure
of bank employees to adequately verify the
authenticity of the documents before negotiation.
From a cash-based system, the Kingdom is rapidly
moving into electronic-banking thus minimizing
the intermediate state represented by the paper
check. These actions have the long term potential
of reducing the incidence of the relatively simple
forgeries currently being encountered. However,
document technology such as optical scanners,
color laser printers, and powerful desktop
publishing software now allows the creation of
forgeries which are virtually undetectable except by
highly sophisticated technical means. Therefore,
while the number of simple document forgeries will
probably decrease in the future, the level of
technical sophistication and monetary value of
forgeries may be expected to increase significantly.
With the increasing use of electronic imaging used
in verification of signatures in many banking
transactions, transfers etc. banks' risk management
policies and procedures should include preventation
of forgery through electronic means. This will
become even more important with further advances
in payment cards and payment systems
technologies.
2.1.3 Counterfeit Currency
Counterfeit currency does not currently appear to
be a major area of potential loss to Saudi banks.
However, two current trends should be noted:
1 - Technology - As with forgers, the counterfeiters
of both currency and negotiable securities are also
the beneficiary of new document processing
technology. A recent incident involving the
counterfeiting of a major international currency
using color laser printers was of such a magnitude
as to cause the Central Bank to redesign the
currency to incorporate various anticounterfeiting
measures into the new currency. However, it is
٢–١–٢‫ﺍﻟﺘﺯﻭﻴــــﺭ‬:
‫ﻤﻥ‬ ‫ﺍﻷﻋﻭﺍﻡ‬ ‫ﺨﻼل‬ ‫ﻓﻲ‬١٩٨٨–١٩٩٣‫ﺒﺎﻟﻤﻤﻠﻜﺔ‬ ‫ﺍﻟﺘﺯﻭﻴﺭ‬ ‫ﺠﺭﺍﺌﻡ‬ ‫ﺍﻋﺘﺒﺭﺕ‬ ‫ﻡ‬
‫ﺘ‬ ‫ﺍﻟﺘﻲ‬ ‫ﺍﻟﻌﻭﺍﻤل‬ ‫ﺃﻜﺒﺭ‬ ‫ﺜﺎﻨﻲ‬ ‫ﺍﻟﺴﻌﻭﺩﻴﺔ‬ ‫ﺍﻟﻌﺭﺒﻴﺔ‬‫ﺍﻟﻌﻤﻠﻴﺎﺕ‬ ‫ﻓﻲ‬ ‫ﺨﺴﺎﺌﺭ‬ ‫ﻅﻬﻭﺭ‬ ‫ﺇﻟﻰ‬ ‫ﺅﺩﻱ‬
‫ﺤﻭﺍﻟﻲ‬ ‫ﻭﺘﻤﺜل‬١٢%‫ﺍﻟﺫﻱ‬ ‫ﺍﻟﺒﺤﺙ‬ ‫ﻤﺎﺃﺜﺒﺘﻪ‬ ‫ﻭﻫﺫﺍ‬ ،‫ﻋﻨﻬﺎ‬ ‫ﺍﻟﻤﺒﻠﻎ‬ ‫ﺍﻟﺨﺴﺎﺌﺭ‬ ‫ﺇﺠﻤﺎﻟﻲ‬ ‫ﻤﻥ‬
‫ﺘﻤﺜل‬ ‫ﺍﻟﺘﺯﻭﻴﺭ‬ ‫ﻋﻤﻠﻴﺎﺕ‬ ‫ﻋﻥ‬ ‫ﺘﻨﺘﺞ‬ ‫ﺍﻟﺘﻲ‬ ‫ﺍﻟﻌﻤﻠﻴﺎﺕ‬ ‫ﺨﺴﺎﺌﺭ‬ ‫ﺃﻥ‬ ‫ﺃﻅﻬﺭ‬ ‫ﺤﻴﺙ‬ ‫ﺇﺠﺭﺍﺀﻩ‬ ‫ﺘﻡ‬
‫ﺒﻴﻥ‬ ‫ﻤﺎ‬ ‫ﺘﺘﺭﺍﻭﺡ‬ ‫ﻨﺴﺒﺔ‬١٠%‫ﺇﻟﻰ‬١٨%‫ﺍﻟﻤﺴﺢ‬ ‫ﺸﻤﻠﻬﺎ‬ ‫ﺍﻟﺫﻱ‬ ‫ﺍﻟﺩﻭل‬ ‫ﻓﻲ‬.
‫ﺍﻟﻌﺭ‬ ‫ﺍﻟﻤﻤﻠﻜﺔ‬ ‫ﺩﺍﺨل‬ ‫ﻓﻲ‬ ‫ﺃﻤﺎ‬‫ﻓﻲ‬ ‫ﺇﻤﺎ‬ ‫ﺘﻅﻬﺭ‬ ‫ﺍﻟﺘﺯﻭﻴﺭ‬ ‫ﺠﺭﺍﺌﻡ‬ ‫ﻤﻌﻅﻡ‬ ‫ﻓﺈﻥ‬ ‫ﺍﻟﺴﻌﻭﺩﻴﺔ‬ ‫ﺒﻴﺔ‬
‫ﻤﺜل‬ ‫ﻟﻠﺘﺩﺍﻭل‬ ‫ﺍﻟﻘﺎﺒﻠﺔ‬ ‫ﺍﻟﻤﺎﻟﻴﺔ‬ ‫ﺍﻷﻭﺭﺍﻕ‬ ‫ﺘﺯﻭﻴﺭ‬ ‫ﺃﻭ‬ ‫ﺍﻟﻤﺼﺭﻓﻴﺔ‬ ‫ﺍﻟﺸﻴﻜﺎﺕ‬ ‫ﺘﺯﻭﻴﺭ‬ ‫ﺼﻭﺭﺓ‬
‫ﺍﻻﻋﺘﻤﺎﺩ‬ ‫ﺨﻁﺎﺒﺎﺕ‬.‫ﻋﻠﻰ‬ ‫ﺒﺎﻟﺒﻨﻙ‬ ‫ﺍﻟﻌﺎﻤﻠﻴﻥ‬ ‫ﺍﻟﻤﻭﻅﻔﻴﻥ‬ ‫ﻗﺩﺭﺓ‬ ‫ﻋﺩﻡ‬ ‫ﺇﻟﻰ‬ ‫ﻫﺫﺍ‬ ‫ﻭﻴﺭﺠﻊ‬
‫ﺍﻟﻌﻤﻼ‬ ‫ﻤﻥ‬ ‫ﺇﻟﻴﻬﻡ‬ ‫ﺍﻟﻤﻘﺩﻤﺔ‬ ‫ﺍﻟﻤﺴﺘﻨﺩﺍﺕ‬ ‫ﺼﺤﺔ‬ ‫ﻤﻥ‬ ‫ﻜﺎﻓﻴﺔ‬ ‫ﺒﺼﻭﺭﺓ‬ ‫ﻭﺍﻟﺘﺄﻜﺩ‬ ‫ﺍﻟﻜﺸﻑ‬‫ﻗﺒل‬ ‫ﺀ‬
‫ﺇﺠﺭﺍﺀ‬ ‫ﺃﻱ‬ ‫ﺍﺘﺨﺎﺫ‬ ‫ﻓﻲ‬ ‫ﺍﻟﺒﺩﺀ‬.
‫ﺒﺨﻁﻰ‬ ‫ﺍﻟﺴﻌﻭﺩﻴﺔ‬ ‫ﺍﻟﻌﺭﺒﻴﺔ‬ ‫ﺍﻟﻤﻤﻠﻜﺔ‬ ‫ﺘﺴﻌﻰ‬ ، ‫ﺍﻟﻨﻘﺩﻴﺔ‬ ‫ﺼﺭﻑ‬ ‫ﺃﻨﻅﻤﺔ‬ ‫ﻤﺠﺎل‬ ‫ﻭﻓﻲ‬
‫ﻟﺘﻘﻠﻴل‬ ‫ﻭﺫﻟﻙ‬ ‫ﺍﻟﻨﻘﺩﻴﺔ‬ ‫ﺘﺩﺍﻭل‬ ‫ﻤﺠﺎل‬ ‫ﻓﻲ‬ ‫ﺍﻵﻟﻴﺔ‬ ‫ﺍﻷﻨﻅﻤﺔ‬ ‫ﺇﻟﻰ‬ ‫ﺍﻟﺘﺤﻭل‬ ‫ﻨﺤﻭ‬ ‫ﺴﺭﻴﻌﺔ‬
‫ﺍﻟﻁﻭﻴل‬ ‫ﺍﻟﻤﺩﻯ‬ ‫ﻋﻠﻰ‬ ‫ﺍﻹﺠﺭﺍﺀﺍﺕ‬ ‫ﻫﺫﻩ‬ ‫ﺘﻌﻤل‬ ‫ﻭﺴﻭﻑ‬ ،‫ﺍﻟﻭﺭﻗﻴﺔ‬ ‫ﺍﻟﺸﻴﻜﺎﺕ‬ ‫ﺍﺴﺘﺨﺩﺍﻡ‬
‫ﺍﻟ‬ ‫ﺍﻟﺘﺯﻭﻴﺭ‬ ‫ﺠﺭﺍﺌﻡ‬ ‫ﺨﻔﺽ‬ ‫ﻋﻠﻰ‬‫ﺍﻟﻭﺴﺎﺌل‬ ‫ﻤﻊ‬ ‫ﺃﻨﻪ‬ ‫ﹼ‬‫ﻻ‬‫ﺇ‬ ‫ﹰ‬‫ﺎ‬‫ﺤﺎﻟﻴ‬ ‫ﺍﻟﻤﻤﻠﻜﺔ‬ ‫ﺘﺸﻬﺩﻫﺎ‬ ‫ﺘﻲ‬
‫ﺘﻬﻴﺄﺕ‬ ‫ﻓﻘﺩ‬ ‫ﺍﻵﻟﻴﺔ‬ ‫ﺍﻟﺤﺎﺴﺒﺎﺕ‬ ‫ﻭﺍﺴﺘﺨﺩﺍﻡ‬ ‫ﺍﻟﻌﻤﻠﺔ‬ ‫ﺇﺼﺩﺍﺭ‬ ‫ﻤﺠﺎل‬ ‫ﻓﻲ‬ ‫ﺍﻟﺤﺩﻴﺜﺔ‬ ‫ﺍﻟﺘﻜﻨﻭﻟﻭﺠﻴﺔ‬
‫ﺍﻟﺘﺯﻭﻴﺭ‬ ‫ﻭﺃﺴﺎﻟﻴﺏ‬ ‫ﻁﺭﻕ‬ ‫ﻓﻲ‬ ‫ﺍﻟﻤﺴﺘﻤﺭ‬ ‫ﺍﻹﺒﺘﻜﺎﺭ‬ ‫ﺇﻟﻰ‬ ‫ﺍﻟﻤﺯﻭﺭﻴﻥ‬ ‫ﻤﻥ‬ ‫ﻟﻠﻜﺜﻴﺭ‬ ‫ﺍﻟﻔﺭﺹ‬
‫ﻭﺍﻟﻤﺘﻁﻭﺭﺓ‬ ‫ﺍﻟﻌﺎﻟﻴﺔ‬ ‫ﻭﺍﻟﺘﻘﻨﻴﺎﺕ‬ ‫ﺒﺎﻟﻭﺴﺎﺌل‬ ‫ﹼ‬‫ﻻ‬‫ﺇ‬ ‫ﻋﻨﻬﺎ‬ ‫ﺍﻟﻜﺸﻑ‬ ‫ﻴﻤﻜﻥ‬ ‫ﻻ‬ ‫ﻭﺍﻟﺘﻲ‬.
‫ﺍﻟﺒﺴﻴﻁﺔ‬ ‫ﺍﻟﺘﺯﻭﻴﺭ‬ ‫ﺤﺎﻻﺕ‬ ‫ﻋﺩﺩ‬ ‫ﺇﻨﺨﻔﺎﺽ‬ ‫ﻓﻴﻪ‬ ‫ﻴﺘﺤﻤل‬ ‫ﺍﻟﺫﻱ‬ ‫ﺍﻟﻭﻗﺕ‬ ‫ﻓﻔﻲ‬ ‫ﻟﺫﻟﻙ‬
‫ﺍﻟﻤﺎﻟﻴﺔ‬ ‫ﺍﻟﻘﻴﻤﺔ‬ ‫ﻓﻲ‬ ‫ﻭﻭﺍﻀﺤﺔ‬ ‫ﻜﺒﻴﺭﺓ‬ ‫ﺯﻴﺎﺩﺓ‬ ‫ﺍﻟﻤﺘﻭﻗﻊ‬ ‫ﻤﻥ‬ ‫ﻓﺈﻨﻪ‬ ، ‫ﹰ‬‫ﻼ‬‫ﻤﺴﺘﻘﺒ‬ ‫ﻟﻠﻤﺴﺘﻨﺩﺍﺕ‬
‫ﻓﻴﻬﺎ‬ ‫ﺍﻟﻤﺴﺘﺨﺩﻡ‬ ‫ﺍﻟﺘﻘﻨﻲ‬ ‫ﺍﻟﺘﻘﺩﻡ‬ ‫ﻭﻤﺩﻯ‬.
،‫ﺍﻟﻌﻤﻠﻴﺎﺕ‬ ‫ﻤﻥ‬ ‫ﺍﻟﻌﺩﻴﺩ‬ ‫ﻓﻲ‬ ‫ﹰ‬‫ﺎ‬‫ﺇﻟﻜﺘﺭﻭﻨﻴ‬ ‫ﺍﻟﺘﻭﺍﻗﻴﻊ‬ ‫ﻤﻁﺎﺒﻘﺔ‬ ‫ﺘﻘﻨﻴﺔ‬ ‫ﺍﺴﺘﺨﺩﺍﻡ‬ ‫ﻟﺘﺯﺍﻴﺩ‬ ‫ﹰ‬‫ﺍ‬‫ﻨﻅﺭ‬
‫ﻭﺍﻟﺤ‬‫ﺍﻟﺒﻨﻜﻴﺔ‬ ‫ﻭﺍﻻﺕ‬…‫ﺍﻟﺒﻨﻜﻴﺔ‬ ‫ﺍﻟﻤﺨﺎﻁﺭ‬ ‫ﻭﺇﺠﺭﺍﺀﺍﺕ‬ ‫ﺴﻴﺎﺴﺎﺕ‬ ‫ﺘﺸﻤل‬ ‫ﺃﻥ‬ ‫ﻴﺠﺏ‬ ، ‫ﺇﻟﺦ‬
‫ﻭﺍﻟﺘﺯﻭﻴﺭ‬ ‫ﺍﻟﺘﺯﻴﻴﻑ‬ ‫ﻟﻜﺸﻑ‬ ‫ﺇﻟﻜﺘﺭﻭﻨﻴﺔ‬ ‫ﺃﺴﺎﻟﻴﺏ‬ ‫ﻋﻠﻰ‬.‫ﺍﻷﻤﺭ‬ ‫ﻫﺫﺍ‬ ‫ﺃﻫﻤﻴﺔ‬ ‫ﻭﺴﺘﺯﺩﺍﺩ‬
‫ﹰ‬‫ﺎ‬‫ﻭﺍﻟﺘﺴﺩﻴﺩﺁﻟﻴ‬ ‫ﺍﻟﺩﻓﻊ‬ ‫ﺒﻁﺎﻗﺎﺕ‬ ‫ﻨﻅﻡ‬ ‫ﺘﻜﻨﻭﻟﻭﺠﻴﺎ‬ ‫ﻤﺠﺎﻻﺕ‬ ‫ﻓﻲ‬ ‫ﺍﻟﻤﺘﺯﺍﻴﺩﺓ‬ ‫ﺒﺎﻟﺘﻁﻭﺭﺍﺕ‬.
٢–١–٣‫ﺍﻟﻌﻤﻼﺕ‬ ‫ﺘﺯﻴﻴﻑ‬:
‫ﺃﻥ‬ ‫ﻤﻥ‬ ‫ﺍﻟﺭﻏﻡ‬ ‫ﻋﻠﻰ‬‫ﺍﻟﺭﺌﻴﺴﻴﺔ‬ ‫ﺍﻟﻌﻭﺍﻤل‬ ‫ﻤﻥ‬ ‫ﹰ‬‫ﺎ‬‫ﺤﺎﻟﻴ‬ ‫ﺘﻌﺘﺒﺭ‬ ‫ﻻ‬ ‫ﺍﻟﻌﻤﻼﺕ‬ ‫ﺘﺯﻴﻴﻑ‬ ‫ﺠﺭﺍﺌﻡ‬
‫ﺍﺘﺠﺎﻫﻴﻥ‬ ‫ﻫﻨﺎﻙ‬ ‫ﺃﻥ‬ ‫ﹼ‬‫ﻻ‬‫ﺇ‬ ‫ﺍﻟﺴﻌﻭﺩﻴﺔ‬ ‫ﺍﻟﻌﺭﺒﻴﺔ‬ ‫ﺍﻟﻤﻤﻠﻜﺔ‬ ‫ﻓﻲ‬ ‫ﺍﻟﻌﻤﻠﻴﺎﺕ‬ ‫ﺨﺴﺎﺌﺭ‬ ‫ﺤﺩﻭﺙ‬ ‫ﻭﺭﺍﺀ‬
‫ﺍﻹﻋﺘﺒﺎﺭ‬ ‫ﻓﻲ‬ ‫ﺃﺨﺫﻫﻤﺎ‬ ‫ﻴﺠﺏ‬ ‫ﺭﺌﻴﺴﻴﻴﻥ‬:
‫ﺍﻟﺘﻜﻨﻭﻟﻭﺠﻴﺔ‬ ‫ﺍﻟﻭﺴﺎﺌل‬:‫ﺍﻟﻁﻔﺭﺓ‬ ‫ﻓﺈﻥ‬ ‫ﺍﻟﺘﺯﻭﻴﺭ‬ ‫ﻟﺠﺭﺍﺌﻡ‬ ‫ﺒﺎﻟﻨﺴﺒﺔ‬ ‫ﺍﻟﺤﺎل‬ ‫ﻫﻭ‬ ‫ﻜﻤﺎ‬
‫ﺘﺸﻬﺩﻫﺎ‬ ‫ﺍﻟﺘﻲ‬ ‫ﺍﻟﺘﻜﻭﻟﻭﺠﻴﺔ‬‫ﺃﺩﺕ‬ ‫ﺍﻟﺘﻲ‬ ‫ﺍﻷﺴﺒﺎﺏ‬ ‫ﺃﻫﻡ‬ ‫ﻤﻥ‬ ‫ﺘﻌﺘﺒﺭ‬ ‫ﹰ‬‫ﺎ‬‫ﺤﺎﻟﻴ‬ ‫ﺍﻟﻌﺎﻟﻡ‬ ‫ﺩﻭل‬ ‫ﻤﻌﻅﻡ‬
‫ﺠﺭﺍﺌﻡ‬ ‫ﺇﺤﺩﻯ‬ ‫ﹰ‬‫ﺍ‬‫ﻤﺅﺨﺭ‬ ‫ﺤﺩﺜﺕ‬ ‫ﻓﻘﺩ‬ ،‫ﺍﻟﻌﻤﻼﺕ‬ ‫ﻭﺘﺯﻭﻴﺭ‬ ‫ﺘﺯﻴﻴﻑ‬ ‫ﺤﺎﻻﺕ‬ ‫ﺯﻴﺎﺩﺓ‬ ‫ﺇﻟﻰ‬
‫ﻭﺴﺎﺌل‬ ‫ﻓﻴﻬﺎ‬ ‫ﺍﺴﺘﺨﺩﻤﺕ‬ ‫ﹰ‬‫ﺎ‬‫ﺩﻭﻟﻴ‬ ‫ﹰ‬‫ﺎ‬‫ﺍﺴﺘﺨﺩﺍﻤ‬ ‫ﺍﻟﻌﻤﻼﺕ‬ ‫ﺃﻜﺜﺭ‬ ‫ﻤﻥ‬ ‫ﻭﺍﺤﺩﺓ‬ ‫ﻟﺘﺯﻴﻴﻑ‬ ‫ﺍﻟﺘﺯﻴﻴﻑ‬
‫ﻫﺫ‬ ‫ﺘﺼﻤﻴﻡ‬ ‫ﺇﻋﺎﺩﺓ‬ ‫ﺇﻟﻰ‬ ‫ﺍﻟﺩﻭﻟﺔ‬ ‫ﻫﺫﻩ‬ ‫ﻓﻲ‬ ‫ﺍﻟﻤﺭﻜﺯﻱ‬ ‫ﺍﻟﺒﻨﻙ‬ ‫ﺩﻋﻲ‬ ‫ﻤﻤﺎ‬ ‫ﻤﻠﻭﻨﺔ‬ ‫ﻁﺒﻊ‬‫ﺍﻟﻌﻤﻠﺔ‬ ‫ﻩ‬
‫ﺘﺼﻤﻴﻡ‬ ‫ﻓﻲ‬ ‫ﺍﻟﺠﺎﺭﻴﺔ‬ ‫ﺍﻟﺘﻁﻭﺭﺍﺕ‬ ‫ﻤﻥ‬ ‫ﺒﺎﻟﺭﻏﻡ‬ ‫ﻟﻜﻥ‬ ،‫ﺒﻌﺩ‬ ‫ﻓﻴﻤﺎ‬ ‫ﺘﺯﻴﻴﻔﻬﺎ‬ ‫ﻴﺼﻌﺏ‬ ‫ﺒﺤﻴﺙ‬
‫ﺍﻟﺘﺯﻴﻴﻑ‬ ‫ﻨﺸﺎﻁﺎﺕ‬ ‫ﻓﻲ‬ ‫ﺍﻟﺯﻴﺎﺩﺓ‬ ‫ﺘﻭﺍﺼل‬ ‫ﺃﻥ‬ ‫ﺍﻟﻤﺘﻭﻗﻊ‬ ‫ﻓﻤﻥ‬ ، ‫ﺍﻟﻌﻤﻼﺕ‬ ‫ﻭﺘﺼﻨﻴﻊ‬.‫ﻭﺒﻨﺎﺀ‬

8. ‫ﺍﻟﺒﻨﻜﻲ‬ ‫ﺍﻟﺘﻔﺘﻴﺶ‬ ‫ﺇﺩﺍﺭﺓ‬ ‫ﺍﻟﺒﻨﻮﻙ‬ ‫ﳌﺮﺍﻗﺒﺔ‬ ‫ﺍﻟﻌﺎﻣﺔ‬ ‫ﺍﻹﺩﺍﺭﺓ‬
٧
using color laser printers was of such a magnitude
as to cause the Central Bank to redesign the
currency to incorporate various anticounterfeiting
measures into the new currency. However, it is
expected that despite advances in design and
manufacture of currencies, counterfeiting activities
will continue to increase. Consequently banks must
remain vigilant to these trends.
2- State Supported Counterfeiting - State supported
counterfeiting is assuming importance specifically
for the US Dollars. US Government estimates the
amount of this currency-$20, $50, and $100 notes
at approximately US$ 1 billion. This bogus
currency is of extremely high quality, virtually
undetectable by even experienced personnel, and is
primarily circulated outside the United States.
2.1.4 Robbery and Burglary
Although a highly "cash rich" society, robbery and
burglary do not currently represent a significant
source of operational risk in Saudi Arabia. This can
be attributed to the deterrent effect of physical
security measures taken by banks and law
enforcement agencies, the severity of judicial
punishment, and cultural factors within Saudi
society, and the lack of significant illegal drug
problem within the Kingdom. Studies in other
countries have shown that the majority of robberies
and burglaries directed against bank branches and
ATMs are drug related. Therefore, barring
significant social or political changes within the
Kingdom, it seems unlikely that robbery or
burglary will present a major operational exposure
to Saudi banks within the foreseeable future. In
recognition of these trends the Agency has issued
detailed rules in 1995 entitled "Minimum Physical
Security Standards".
2.1.5 Electronic Crime
Although no different except for mode of execution
than any other form of criminal activity, electronic
crime represents the fastest growing form of
criminal activity currently facing both the
international and Saudi banks. This presents itself
in four major areas as given below
ATMs - While major shifts are taking place, Saudi
Arabia is still a highly cash oriented society. This,
in turn, drives the exposure to operational loss
presented by ATMs. High daily cash withdrawal
limits or no limits at all mean that ATMs routinely
are stocked with far more cash than that normally
found in other developed countries. This presents
‫ﻭﺴﺎﺌل‬ ‫ﻓﻴﻬﺎ‬ ‫ﺍﺴﺘﺨﺩﻤﺕ‬ ‫ﹰ‬‫ﺎ‬‫ﺩﻭﻟﻴ‬ ‫ﹰ‬‫ﺎ‬‫ﺍﺴﺘﺨﺩﺍﻤ‬ ‫ﺍﻟﻌﻤﻼﺕ‬ ‫ﺃﻜﺜﺭ‬ ‫ﻤﻥ‬ ‫ﻭﺍﺤﺩﺓ‬ ‫ﻟﺘﺯﻴﻴﻑ‬ ‫ﺍﻟﺘﺯﻴﻴﻑ‬
‫ﻫﺫ‬ ‫ﺘﺼﻤﻴﻡ‬ ‫ﺇﻋﺎﺩﺓ‬ ‫ﺇﻟﻰ‬ ‫ﺍﻟﺩﻭﻟﺔ‬ ‫ﻫﺫﻩ‬ ‫ﻓﻲ‬ ‫ﺍﻟﻤﺭﻜﺯﻱ‬ ‫ﺍﻟﺒﻨﻙ‬ ‫ﺩﻋﻲ‬ ‫ﻤﻤﺎ‬ ‫ﻤﻠﻭﻨﺔ‬ ‫ﻁﺒﻊ‬‫ﺍﻟﻌﻤﻠﺔ‬ ‫ﻩ‬
‫ﺘﺼﻤﻴﻡ‬ ‫ﻓﻲ‬ ‫ﺍﻟﺠﺎﺭﻴﺔ‬ ‫ﺍﻟﺘﻁﻭﺭﺍﺕ‬ ‫ﻤﻥ‬ ‫ﺒﺎﻟﺭﻏﻡ‬ ‫ﻟﻜﻥ‬ ،‫ﺒﻌﺩ‬ ‫ﻓﻴﻤﺎ‬ ‫ﺘﺯﻴﻴﻔﻬﺎ‬ ‫ﻴﺼﻌﺏ‬ ‫ﺒﺤﻴﺙ‬
‫ﺍﻟﺘﺯﻴﻴﻑ‬ ‫ﻨﺸﺎﻁﺎﺕ‬ ‫ﻓﻲ‬ ‫ﺍﻟﺯﻴﺎﺩﺓ‬ ‫ﺘﻭﺍﺼل‬ ‫ﺃﻥ‬ ‫ﺍﻟﻤﺘﻭﻗﻊ‬ ‫ﻓﻤﻥ‬ ، ‫ﺍﻟﻌﻤﻼﺕ‬ ‫ﻭﺘﺼﻨﻴﻊ‬.‫ﻭﺒﻨﺎﺀ‬
‫ﺍﻟﻤﺠﺎﻻﺕ‬ ‫ﺘﻠﻙ‬ ‫ﻓﻲ‬ ‫ﻴﺠﺭﻱ‬ ‫ﻟﻤﺎ‬ ‫ﻤﻨﺘﺒﻬﺔ‬ ‫ﺍﻟﺒﻨﻭﻙ‬ ‫ﺘﻅل‬ ‫ﺃﻥ‬ ‫ﻴﺠﺏ‬ ‫ﻋﻠﻴﻪ‬.
‫ﺍﻟﺘﺯﻴﻴﻑ‬ ‫ﻟﺤﺎﻻﺕ‬ ‫ﻟﻤﻜﺎﻓﺤﺔ‬ ‫ﺍﻟﺩﻭل‬ ‫ﺒﻌﺽ‬ ‫ﺩﻋﻡ‬:‫ﻤﻥ‬ ‫ﻫﺫﺍ‬ ‫ﻴﻌﺘﺒﺭ‬‫ﺍﻷﻫﻤﻴﺔ‬ ‫ﺫﺍﺕ‬ ‫ﺍﻷﻤﻭﺭ‬
‫ﺒﺘﻘﺩﻴﺭ‬ ‫ﺍﻷﻤﺭﻴﻜﻴﺔ‬ ‫ﺍﻟﺤﻜﻭﻤﺔ‬ ‫ﻗﺎﻤﺕ‬ ‫ﺤﻴﺙ‬ ‫ﺍﻷﻤﺭﻴﻜﻲ‬ ‫ﻟﻠﺩﻭﻻﺭ‬ ‫ﺒﺎﻟﻨﺴﺒﺔ‬ ‫ﺨﺎﺼﺔ‬ ‫ﺍﻟﻜﺒﻴﺭﺓ‬
‫ﺒﻨﺤﻭ‬ ‫ﺍﻟﻌﻤﻠﺔ‬ ‫ﻫﺫﻩ‬ ‫ﺤﺠﻡ‬١‫ﻓﺌﺔ‬ ‫ﺃﻤﺭﻴﻜﻲ‬ ‫ﺩﻭﻻﺭ‬ ‫ﺒﻠﻴﻭﻥ‬٢٠،٥٠،١٠٠‫ﺩﻭﻻ‬
‫ﺍﻟﻤﺠﺎل‬ ‫ﻫﺫﺍ‬ ‫ﻓﻲ‬ ‫ﺨﺒﻴﺭ‬ ‫ﻷﻱ‬ ‫ﻴﻤﻜﻥ‬ ‫ﻭﻻ‬ ،‫ﺍﻟﻤﺘﺤﺩﺓ‬ ‫ﺍﻟﻭﻻﻴﺎﺕ‬ ‫ﺨﺎﺭﺝ‬ ‫ﺘﺩﺍﻭﻟﻬﺎ‬ ‫ﻴﺘﻡ‬ ‫ﻤﺯﻴﻔﺔ‬
‫ﺫﻟﻙ‬ ‫ﺍﻜﺘﺸﺎﻑ‬.
٢–١–٤‫ﻭﺍﻟﺴﻁﻭ‬ ‫ﺍﻟﺴﺭﻗﺔ‬:
‫ﻓﻼ‬ ، ‫ﺍﻟﻨﻘﺩ‬ ‫ﻤﻥ‬ ‫ﻋﺎﻟﻴﺔ‬ ‫ﻨﺴﺒﺔ‬ ‫ﺘﺴﺘﺨﺩﻡ‬ ‫ﺍﻟﺴﻌﻭﺩﻴﺔ‬ ‫ﺍﻟﻌﺭﺒﻴﺔ‬ ‫ﺍﻟﻤﻤﻠﻜﺔ‬ ‫ﻜﻭﻥ‬ ‫ﻤﻥ‬ ‫ﺍﻟﺭﻏﻡ‬ ‫ﻋﻠﻰ‬
‫ﻟﺤﺩﻭﺙ‬ ‫ﹰ‬‫ﺍ‬‫ﻭﻤﺼﺩﺭ‬ ‫ﹰ‬‫ﺎ‬‫ﻫﺎﻤ‬ ‫ﹰ‬‫ﻼ‬‫ﻋﺎﻤ‬ ‫ﺍﻟﺤﺎﻟﻲ‬ ‫ﺍﻟﻭﻗﺕ‬ ‫ﻓﻲ‬ ‫ﻭﺍﻟﺴﺭﻗﺔ‬ ‫ﺍﻟﺴﻁﻭ‬ ‫ﺠﺭﺍﺌﻡ‬ ‫ﺘﻤﺜل‬
‫ﻟﻤﻭﺍﺠﻬﺔ‬ ‫ﺼﺎﺭﻤﺔ‬ ‫ﺇﺠﺭﺍﺀﺍﺕ‬ ‫ﻤﻥ‬ ‫ﺍﻟﺤﻜﻭﻤﺔ‬ ‫ﺘﺘﺨﺫﻩ‬ ‫ﻟﻤﺎ‬ ‫ﻭﺫﻟﻙ‬ ‫ﺍﻟﻌﻤﻠﻴﺎﺕ‬ ‫ﻓﻲ‬ ‫ﻤﺨﺎﻁﺭ‬
‫ﻤﻨﻬ‬ ‫ﻭﺍﻟﺤﺩ‬ ‫ﺍﻟﺠﺭﺍﺌﻡ‬ ‫ﻫﺫﻩ‬ ‫ﻤﺜل‬‫ﺘﺘﻤﺘﻊ‬ ‫ﻤﺎ‬ ‫ﺇﻟﻰ‬ ‫ﺒﺎﻹﻀﺎﻓﺔ‬ ‫ﻫﺫﺍ‬ ،‫ﻋﻠﻴﻬﺎ‬ ‫ﺍﻟﻌﻘﻭﺒﺎﺕ‬ ‫ﻭﺘﺸﺩﻴﺩ‬ ‫ﺎ‬
‫ﺴﺎﻋﺩﺕ‬ ‫ﺍﻟﺘﻲ‬ ‫ﺍﻟﻌﻭﺍﻤل‬ ‫ﺃﻫﻡ‬ ‫ﻤﻥ‬ ‫ﺃﻨﻪ‬ ‫ﻨﺠﺩ‬ ‫ﻜﻤﺎ‬ ،‫ﻋﺭﻴﻘﺔ‬ ‫ﻭﺜﻘﺎﻓﺔ‬ ‫ﺤﻀﺎﺭﺓ‬ ‫ﻤﻥ‬ ‫ﺍﻟﻤﻤﻠﻜﺔ‬ ‫ﺒﻪ‬
‫ﺘﻌﺎﻁﻲ‬ ‫ﻤﺜل‬ ‫ﺠﺭﺍﺌﻡ‬ ‫ﻤﻥ‬ ‫ﺘﻌﺎﻨﻲ‬ ‫ﻻ‬ ‫ﺍﻟﻤﻤﻠﻜﺔ‬ ‫ﺃﻥ‬ ‫ﻫﻲ‬ ‫ﻭﺍﻟﺴﺭﻗﺔ‬ ‫ﺍﻟﺴﻁﻭ‬ ‫ﺠﺭﺍﺌﻡ‬ ‫ﺘﻘﻠﻴل‬ ‫ﻋﻠﻰ‬
‫ﻨﺠﺩ‬ ‫ﺍﻟﺘﻲ‬ ‫ﺍﻷﺨﺭﻯ‬ ‫ﺍﻟﺩﻭل‬ ‫ﻤﻥ‬ ‫ﻜﺜﻴﺭ‬ ‫ﻋﻜﺱ‬ ‫ﻋﻠﻰ‬ ‫ﻓﻴﻬﺎ‬ ‫ﻭﺍﻟﻤﺘﺎﺠﺭﺓ‬ ‫ﺍﻟﻤﺨﺩﺭﺍﺕ‬‫ﺃﻥ‬ ‫ﻓﻴﻬﺎ‬
‫ﺒﻤﺸﺎﻜل‬ ‫ﹰ‬‫ﺎ‬‫ﻭﺜﻴﻘ‬ ‫ﹰ‬‫ﺎ‬‫ﺍﺭﺘﺒﺎﻁ‬ ‫ﺍﺭﺘﺒﻁﺕ‬ ‫ﺒﻨﻭﻜﻬﺎ‬ ‫ﻓﺭﻭﻉ‬ ‫ﻤﻌﻅﻡ‬ ‫ﻋﻠﻰ‬ ‫ﻭﺍﻟﺴﺭﻗﺔ‬ ‫ﺍﻟﺴﻁﻭ‬ ‫ﺤﻭﺍﺩﺙ‬
‫ﺍﻟﻤﺨﺩﺭﺍﺕ‬.
‫ﺫﻟﻙ‬ ‫ﻓﺈﻥ‬ ‫ﻭﺍﻟﺴﻴﺎﺴﻲ‬ ‫ﺍﻻﺠﺘﻤﺎﻋﻲ‬ ‫ﺍﻟﻤﺴﺘﻭﻯ‬ ‫ﻋﻠﻰ‬ ‫ﺍﻟﺩﺍﺌﻡ‬ ‫ﺍﻟﻤﻤﻠﻜﺔ‬ ‫ﺍﺴﺘﻘﺭﺍﺭ‬ ‫ﻓﻤﻊ‬ ‫ﻭﻟﺫﻟﻙ‬
‫ﺇﻟﻰ‬ ‫ﺘﺅﺩﻱ‬ ‫ﻗﺩ‬ ‫ﻭﺍﻟﺘﻲ‬ ‫ﻭﺍﻟﺴﺭﻗﺔ‬ ‫ﺍﻟﺴﻁﻭ‬ ‫ﺠﺭﺍﺌﻡ‬ ‫ﻅﻬﻭﺭ‬ ‫ﺩﻭﻥ‬ ‫ﻴﺤﻭل‬ ‫ﹰ‬‫ﺎ‬‫ﻋﺎﺌﻘ‬ ‫ﺴﻴﻜﻭﻥ‬
‫ﻟﻤﺨﺎﻁﺭ‬ ‫ﺍﻟﺴﻌﻭﺩﻴﺔ‬ ‫ﺍﻟﺒﻨﻭﻙ‬ ‫ﺘﻌﺭﻴﺽ‬‫ﺍﻟﻤﺠﺎﻻﺕ‬ ‫ﺘﻠﻙ‬ ‫ﻓﻲ‬ ‫ﻴﺠﺭﻱ‬ ‫ﻟﻤﺎ‬ ‫ﹰ‬‫ﺎ‬‫ﻭﺇﺩﺭﺍﻜ‬ ،‫ﺍﻟﺘﺸﻐﻴل‬
‫ﻋﺎﻡ‬ ‫ﻓﻲ‬ ‫ﺩﻗﻴﻘﺔ‬ ‫ﺃﻨﻅﻤﺔ‬ ‫ﺒﺈﺼﺩﺍﺭ‬ ‫ﺍﻟﻨﻘﺩ‬ ‫ﻤﺅﺴﺴﺔ‬ ‫ﻗﺎﻤﺕ‬١٩٩٥‫ﺒﻌﻨﻭﺍﻥ‬ ‫ﻡ‬)‫ﺍﻷﺩﻨﻰ‬ ‫ﺍﻟﺤﺩ‬
‫ﺍﻷﻤﻨﻴﺔ‬ ‫ﺍﻟﺴﻼﻤﺔ‬ ‫ﻟﻤﻌﺎﻴﻴﺭ‬.(
٢–١–٥‫ﺍﻹﻟﻜﺘﺭﻭﻨﻴﺔ‬ ‫ﺍﻟﺠﺭﺍﺌﻡ‬:
‫ﺍﻷﺨﺭﻯ‬ ‫ﺍﻟﺠﺭﺍﺌﻡ‬ ‫ﻤﻥ‬ ‫ﻏﻴﺭﻫﺎ‬ ‫ﻋﻥ‬ ‫ﺘﻨﻔﻴﺫﻫﺎ‬ ‫ﻁﺭﻴﻘﺔ‬ ‫ﻓﻲ‬ ‫ﺍﻹﻟﻜﺘﺭﻭﻨﻴﺔ‬ ‫ﺍﻟﺠﺭﺍﺌﻡ‬ ‫ﺘﺨﺘﻠﻑ‬ ‫ﻻ‬
‫ﹼ‬‫ﻻ‬‫ﺇ‬ ،‫ﺍﻟﻤﻤﻠﻜﺔ‬ ‫ﺩﺍﺨل‬ ‫ﺍﻟﺒﻨﻭﻙ‬ ‫ﻟﺩﻯ‬ ‫ﹰ‬‫ﺍ‬‫ﻭﺘﻁﻭﺭ‬ ‫ﹰ‬‫ﺎ‬‫ﺸﻴﻭﻋ‬ ‫ﺍﻟﺠﺭﺍﺌﻡ‬ ‫ﺃﻜﺜﺭ‬ ‫ﻤﻥ‬ ‫ﺘﻌﺘﺒﺭ‬ ‫ﺃﻨﻬﺎ‬
‫ﻴﺠﺭﻱ‬ ‫ﻟﻤﺎ‬ ‫ﹰ‬‫ﺎ‬‫ﻭﺇﺩﺭﺍﻜ‬ ،‫ﺍﻟﺤﺎﻟﻲ‬ ‫ﺍﻟﻭﻗﺕ‬ ‫ﻓﻲ‬ ‫ﺴﻭﺍﺀ‬ ‫ﺤﺩ‬ ‫ﻋﻠﻰ‬ ‫ﻭﺨﺎﺭﺠﻬﺎ‬ ‫ﺍﻟﺴﻌﻭﺩﻴﺔ‬ ‫ﺍﻟﻌﺭﺒﻴﺔ‬
‫ﻋﺎﻡ‬ ‫ﻓﻲ‬ ‫ﺩﻗﻴﻘﺔ‬ ‫ﺃﻨﻅﻤﺔ‬ ‫ﺒﺈﺼﺩﺍﺭ‬ ‫ﺍﻟﻨﻘﺩ‬ ‫ﻤﺅﺴﺴﺔ‬ ‫ﻗﺎﻤﺕ‬ ‫ﺍﻟﻤﺠﺎﻻﺕ‬ ‫ﺘﻠﻙ‬ ‫ﻓﻲ‬١٩٩٥
‫ﻤﺒﻌﻨﻭﺍﻥ‬)‫ﺍﻷﻤﻨﻴﺔ‬ ‫ﺍﻟﺴﻼﻤﺔ‬ ‫ﻟﻤﻌﺎﻴﻴﺭ‬ ‫ﺍﻷﺩﻨﻰ‬ ‫ﺍﻟﺤﺩ‬.(
‫ﺘ‬ ‫ﻭﻫﻲ‬‫ﺭﺌﻴﺴﻴﺔ‬ ‫ﻤﺠﺎﻻﺕ‬ ‫ﻤﻥ‬ ‫ﻋﺩﺩ‬ ‫ﻓﻲ‬ ‫ﻜﺒﻴﺭﺓ‬ ‫ﺒﺼﻭﺭﺓ‬ ‫ﻭﺘﻅﻬﺭ‬ ‫ﺘﻤﺜل‬:
‫ﺍﻵﻟﻲ‬ ‫ﺍﻟﺼﺭﻑ‬ ‫ﺃﺠﻬﺯﺓ‬:‫ﺘﻜﻨﻭﻟﻭﺠﻴﺔ‬ ‫ﻁﻔﺭﺓ‬ ‫ﺍﻟﺩﻭل‬ ‫ﻤﻌﻅﻡ‬ ‫ﻓﻴﻪ‬ ‫ﺘﺸﻬﺩ‬ ‫ﺍﻟﺘﻲ‬ ‫ﺍﻟﻭﻗﺕ‬ ‫ﻓﻲ‬
‫ﺒﺎﻟﻁﺎﺒﻊ‬ ‫ﺍﻟﺴﻌﻭﺩﻴﺔ‬ ‫ﺍﻟﻌﺭﺒﻴﺔ‬ ‫ﺍﻟﻤﻤﻠﻜﺔ‬ ‫ﺘﻤﺴﻙ‬ ‫ﻨﺠﺩ‬ ‫ﺍﻟﻨﻘﺩﻱ‬ ‫ﺍﻟﺘﻌﺎﻤل‬ ‫ﻤﺠﺎل‬ ‫ﻓﻲ‬ ‫ﻋﺎﻟﻴﺔ‬
‫ﺍﻟﻨﻘﺩﻴﺔ‬ ‫ﺒﺎﻷﻭﺭﺍﻕ‬ ‫ﺍﻟﺘﻌﺎﻤل‬ ‫ﺯﻴﺎﺩﺓ‬ ‫ﺤﻴﺙ‬ ‫ﻤﻥ‬ ‫ﺍﻟﻤﺠﺎل‬ ‫ﻫﺫﺍ‬ ‫ﻓﻲ‬ ‫ﺍﻟﺘﻘﻠﻴﺩﻱ‬ ‫ﺍﻟﺸﺭﻗﻲ‬‫ﻤﻤﺎ‬ ،
‫ﻭﺍﻹﻴﺩﺍﻉ‬ ‫ﺍﻟﺴﺤﺏ‬ ‫ﻟﻌﻤﻠﻴﺎﺕ‬ ‫ﹰ‬‫ﺍ‬‫ﻭﻨﻅﺭ‬ ،‫ﺍﻟﻌﻤﻠﻴﺎﺕ‬ ‫ﻭﻤﺨﺎﻁﺭ‬ ‫ﺨﺴﺎﺌﺭ‬ ‫ﺯﻴﺎﺩﺓ‬ ‫ﺇﻟﻰ‬ ‫ﻴﺅﺩﻱ‬
‫ﺍﻹﻴﺩﺍﻉ‬ ‫ﺁﻻﺕ‬ ‫ﺩﺍﺨل‬ ‫ﻜﺒﻴﺭﺓ‬ ‫ﻨﻘﺩﻴﺔ‬ ‫ﻤﺒﺎﻟﻎ‬ ‫ﻭﺠﻭﺩ‬ ‫ﺃﻥ‬ ‫ﻨﺠﺩ‬ ‫ﺍﻟﺴﻌﻭﺩﻴﺔ‬ ‫ﺍﻟﺒﻨﻭﻙ‬ ‫ﻓﻲ‬ ‫ﺍﻟﻜﺜﻴﺭﺓ‬

9. ‫ﺍﻟﺒﻨﻜﻲ‬ ‫ﺍﻟﺘﻔﺘﻴﺶ‬ ‫ﺇﺩﺍﺭﺓ‬ ‫ﺍﻟﺒﻨﻮﻙ‬ ‫ﳌﺮﺍﻗﺒﺔ‬ ‫ﺍﻟﻌﺎﻣﺔ‬ ‫ﺍﻹﺩﺍﺭﺓ‬
٨
presented by ATMs. High daily cash withdrawal
limits or no limits at all mean that ATMs routinely
are stocked with far more cash than that normally
found in other developed countries. This presents
both a lucrative and tempting target for either
employee fraud or third-party burglary. In addition,
these high cash withdrawal limits also expose
banks to potentially higher losses from customer
fraud. As banks add additional functionality’s to
ATMs (foreign currency, travellers checks, airline
tickets, etc.) and connect their ATMs
internationally through shared network such as
CIRRUS, new opportunities for fraud against Saudi
banks both from within and outside the Kingdom
increase significantly.
Credit Cards - Based on experience both within the
Kingdom and outside, credit cards represent a
major and a rapidly growing' operational risk. This
risk may be divided into two areas:
Internal Fraud - As with most other types of fraud,
credit card fraud involving employees (either
working along or in collusion with outsiders) is the
most common and most costly. All credit card
issuers are subject to internal fraud risks associated
with application generation /approval, account
setup / activation, card embossing, and statement
preparation / distribution.
External Fraud - Although far less common than
internal fraud, external credit card fraud is growing
rapidly as a result of large scale international
trafficking in stolen cards and obtaining valid cards
through fraudulent applications.
Point of Sale (POS) - As the use and acceptance of
POS grows within the Kingdom, so too will
merchant fraud in number, level of sophistication,
and monetary value. This type of criminal activity
may range from an employee of the merchant
generating fraudulent transactions (generally in
collusion with a third party) to large scale and
highly organized activities by the merchant himself.
Therefore, prevention and detection of this type of
criminal activity by banks will become increasingly
more complex and costly.
Commercial Services - The extension of electronic
payment and trade services to commercial
customers represents a major source of fee for
service income. This is income which represents
virtually no credit risk. However, these systems and
products may represent a major exposure to costly
‫ﺍﻟﻨﻘﺩﻴﺔ‬ ‫ﺒﺎﻷﻭﺭﺍﻕ‬ ‫ﺍﻟﺘﻌﺎﻤل‬ ‫ﺯﻴﺎﺩﺓ‬ ‫ﺤﻴﺙ‬ ‫ﻤﻥ‬ ‫ﺍﻟﻤﺠﺎل‬ ‫ﻫﺫﺍ‬ ‫ﻓﻲ‬ ‫ﺍﻟﺘﻘﻠﻴﺩﻱ‬ ‫ﺍﻟﺸﺭﻗﻲ‬‫ﻤﻤﺎ‬ ،
‫ﻭﺍﻹﻴﺩﺍﻉ‬ ‫ﺍﻟﺴﺤﺏ‬ ‫ﻟﻌﻤﻠﻴﺎﺕ‬ ‫ﹰ‬‫ﺍ‬‫ﻭﻨﻅﺭ‬ ،‫ﺍﻟﻌﻤﻠﻴﺎﺕ‬ ‫ﻭﻤﺨﺎﻁﺭ‬ ‫ﺨﺴﺎﺌﺭ‬ ‫ﺯﻴﺎﺩﺓ‬ ‫ﺇﻟﻰ‬ ‫ﻴﺅﺩﻱ‬
‫ﺍﻹﻴﺩﺍﻉ‬ ‫ﺁﻻﺕ‬ ‫ﺩﺍﺨل‬ ‫ﻜﺒﻴﺭﺓ‬ ‫ﻨﻘﺩﻴﺔ‬ ‫ﻤﺒﺎﻟﻎ‬ ‫ﻭﺠﻭﺩ‬ ‫ﺃﻥ‬ ‫ﻨﺠﺩ‬ ‫ﺍﻟﺴﻌﻭﺩﻴﺔ‬ ‫ﺍﻟﺒﻨﻭﻙ‬ ‫ﻓﻲ‬ ‫ﺍﻟﻜﺜﻴﺭﺓ‬
‫ﺃﺨﺭﻯ‬ ‫ﻤﺘﻘﺩﻤﺔ‬ ‫ﺩﻭﻟﺔ‬ ‫ﺃﻱ‬ ‫ﻓﻲ‬ ‫ﺍﻟﻤﻌﺘﺎﺩ‬ ‫ﻏﻴﺭ‬ ‫ﻋﻠﻰ‬ ‫ﻭﺍﻟﺼﺭﻑ‬–‫ﻭﻤﺤل‬ ‫ﹰ‬‫ﺎ‬‫ﻫﺩﻓ‬ ‫ﻴﺠﻌﻠﻬﺎ‬ ‫ﻗﺩ‬
‫ﻟ‬ ‫ﺍﻷﺨﺭﻯ‬ ‫ﺍﻷﻁﺭﺍﻑ‬ ‫ﺃﻭ‬ ‫ﺍﻟﺒﻨﻙ‬ ‫ﻟﻤﻭﻅﻔﻲ‬ ‫ﺇﻏﺭﺍﺀ‬‫ﻭﺍﻟﺴﺭﻗﺔ‬ ‫ﺍﻹﺨﺘﻼﺱ‬ ‫ﺒﺠﺭﺍﺌﻡ‬ ‫ﻠﻘﻴﺎﻡ‬.
‫ﺤﻴﺙ‬ ،‫ﺍﻵﻟﻲ‬ ‫ﺍﻟﺼﺭﻑ‬ ‫ﻷﺠﻬﺯﺓ‬ ‫ﺃﺨﺭﻯ‬ ‫ﻭﻅﺎﺌﻑ‬ ‫ﺍﻟﺴﻌﻭﺩﻴﺔ‬ ‫ﺍﻟﺒﻨﻭﻙ‬ ‫ﻤﻌﻅﻡ‬ ‫ﺃﻀﺎﻓﺕ‬ ‫ﻭﻗﺩ‬
‫ﺍﻷﺠﻨﺒﻴﺔ‬ ‫ﺍﻟﻌﻤﻼﺕ‬ ‫ﺒﻬﺎ‬ ‫ﺃﺩﺨﻠﺕ‬–‫ﺍﻟﻤﺴﺎﻓﺭﻴﻥ‬ ‫ﺸﻴﻜﺎﺕ‬–‫ﻭﻗﺎﻤﺕ‬ ‫ﺍﻟﻁﻴﺭﺍﻥ‬ ‫ﻭﺘﺫﺍﻜﺭ‬
‫ﻤﺜل‬ ‫ﺍﺘﺼﺎﻻﺕ‬ ‫ﺸﺒﻜﺔ‬ ‫ﻁﺭﻴﻕ‬ ‫ﻋﻥ‬ ‫ﺍﻷﺨﺭﻯ‬ ‫ﺍﻟﺩﻭل‬ ‫ﻤﻥ‬ ‫ﻏﻴﺭﻫﺎ‬ ‫ﻤﻊ‬ ‫ﺒﺭﺒﻁﻬﺎ‬"‫ﺴﻴﺭﺱ‬"
‫ﺤ‬ ‫ﺯﻴﺎﺩﺓ‬ ‫ﺇﻟﻰ‬ ‫ﻴﺅﺩﻱ‬ ‫ﻗﺩ‬ ‫ﻭﻫﺫﺍ‬‫ﺍﻟﺩﺍﺨل‬ ‫ﻓﻲ‬ ‫ﺍﻟﺴﻌﻭﺩﻴﺔ‬ ‫ﺒﺎﻟﺒﻨﻭﻙ‬ ‫ﻭﺍﻟﺴﺭﻗﺔ‬ ‫ﺍﻻﺨﺘﻼﺱ‬ ‫ﺎﻻﺕ‬
‫ﻜﺒﻴﺭﺓ‬ ‫ﺒﺼﻭﺭﺓ‬ ‫ﻭﺍﻟﺨﺎﺭﺝ‬.
‫ﺍﻹﺌﺘﻤﺎﻥ‬ ‫ﺒﻁﺎﻗﺎﺕ‬:‫ﺍﻟﺴﻌﻭﺩﻴﺔ‬ ‫ﺍﻟﻌﺭﺒﻴﺔ‬ ‫ﺍﻟﻤﻤﻠﻜﺔ‬ ‫ﺩﺍﺨل‬ ‫ﺍﻟﺴﺎﺒﻘﺔ‬ ‫ﺍﻟﺘﺠﺎﺭﺏ‬ ‫ﻋﻠﻰ‬ ‫ﹰ‬‫ﺍ‬‫ﺍﻋﺘﻤﺎﺩ‬
‫ﺇﻟﻰ‬ ‫ﺘﺅﺩﻱ‬ ‫ﺍﻟﺘﻲ‬ ‫ﺍﻟﻌﻭﺍﻤل‬ ‫ﻭﺃﻜﺒﺭ‬ ‫ﺃﻫﻡ‬ ‫ﻤﻥ‬ ‫ﺍﻹﺌﺘﻤﺎﻥ‬ ‫ﺒﻁﺎﻗﺎﺕ‬ ‫ﺃﻥ‬ ‫ﻭﺠﺩﻨﺎ‬ ‫ﻭﺨﺎﺭﺠﻬﺎ‬
‫ﺇ‬ ‫ﺘﻘﺴﻴﻤﻬﺎ‬ ‫ﻴﻤﻜﻥ‬ ‫ﻭﺍﻟﺘﻲ‬ ‫ﺍﻟﻌﻤﻠﻴﺎﺕ‬ ‫ﻤﺨﺎﻁﺭ‬ ‫ﻅﻬﻭﺭ‬‫ﺍﻟﻤﺨﺎﻁﺭ‬ ‫ﻤﻥ‬ ‫ﻨﻭﻋﻴﻥ‬ ‫ﻟﻰ‬:
‫ﺍﻟﺩﺍﺨﻠﻲ‬ ‫ﺍﻹﺨﺘﻼﺱ‬ ‫ﻋﻠﻤﻴﺎﺕ‬:‫ﺍﻷﺨﺭﻯ‬ ‫ﻭﺍﻹﺤﺘﻴﺎل‬ ‫ﺍﻹﺨﺘﻼﺱ‬ ‫ﺃﻨﻭﺍﻉ‬ ‫ﻤﻥ‬ ‫ﻭﻜﻐﻴﺭﻫﺎ‬
‫ﺒﻁﺎﻗﺎﺕ‬ ‫ﻤﻥ‬ ‫ﻭﺍﻹﺨﺘﻼﺱ‬ ‫ﺍﺴﺘﺨﺩﺍﻡ‬ ‫ﺴﻭﺀ‬ ‫ﺠﺭﺍﺌﻡ‬ ‫ﻓﻲ‬ ‫ﺍﻟﺒﻨﻙ‬ ‫ﻤﻭﻅﻔﻲ‬ ‫ﺘﻭﺍﻁﺅ‬ ‫ﺃﻥ‬ ‫ﻨﺠﺩ‬
‫ﺃﻜﺜﺭ‬ ‫ﻤﻥ‬ ‫ﻴﻌﺘﺒﺭ‬ ‫ﺍﻟﺒﻨﻙ‬ ‫ﺨﺎﺭﺝ‬ ‫ﺃﻓﺭﺍﺩ‬ ‫ﻤﻊ‬ ‫ﺒﺎﻟﺘﻌﺎﻭﻥ‬ ‫ﺃﻭ‬ ‫ﺒﻤﻔﺭﺩﻫﻡ‬ ‫ﻜﺎﻨﻭﺍ‬ ‫ﺴﻭﺍﺀ‬ ‫ﺍﻹﺌﺘﻤﺎﻥ‬
‫ﺘﻜ‬ ‫ﻭﺃﻜﺒﺭﻫﺎ‬ ‫ﺸﻴﻭﻋﺎ‬ ‫ﺍﻟﺠﺭﺍﺌﻡ‬‫ﻠﻔﺔ‬.
‫ﺍﻟﺒﻨﻭﻙ‬ ‫ﻤﻥ‬ ‫ﺍﻹﺌﺘﻤﺎﻥ‬ ‫ﺒﻁﺎﻗﺎﺕ‬ ‫ﻭﺇﺼﺩﺍﺭ‬ ‫ﺍﺴﺘﺨﺭﺍﺝ‬ ‫ﻓﻲ‬ ‫ﺍﻟﺭﺍﻏﺒﻴﻥ‬ ‫ﺠﻤﻴﻊ‬ ‫ﺃﻥ‬ ‫ﻨﺠﺩ‬ ‫ﺤﻴﺙ‬
‫ﻜل‬ ‫ﻓﻲ‬ ‫ﻭﺫﻟﻙ‬ ‫ﺍﻟﺒﻨﻙ‬ ‫ﺩﺍﺨل‬ ‫ﻤﻥ‬ ‫ﺍﻟﻤﺒﺎﻟﻎ‬ ‫ﻫﺫﻩ‬ ‫ﻤﻥ‬ ‫ﺍﺨﺘﻼﺴﺎﺕ‬ ‫ﻭﺠﻭﺩ‬ ‫ﻟﻤﺨﺎﻁﺭ‬ ‫ﻤﻌﺭﻀﻴﻥ‬
‫ﺘﻘﺩﻴﻡ‬ ‫ﻤﻥ‬ ‫ﺒﺩﺍﻴﺔ‬ ‫ﺍﻹﺌﺘﻤﺎﻥ‬ ‫ﺒﻁﺎﻗﺎﺕ‬ ‫ﻹﺼﺩﺍﺭ‬ ‫ﺘﺘﺨﺫ‬ ‫ﺍﻟﺘﻲ‬ ‫ﺍﻹﺠﺭﺍﺀﺍﺕ‬ ‫ﻤﻥ‬ ‫ﺇﺠﺭﺍﺀ‬
‫ﻭﻓﺘﺢ‬ ‫ﻋﻠﻴﻬﺎ‬ ‫ﺍﻟﻤﻭﺍﻓﻘﺔ‬ ‫ﺜﻡ‬ ‫ﺍﻟﺒﻁﺎﻗﺔ‬ ‫ﻹﺼﺩﺍﺭ‬ ‫ﺍﻟﻁﻠﺒﺎﺕ‬‫ﺍﻟﺒﻁﺎﻗﺔ‬ ‫ﻭﺇﺼﺩﺍﺭ‬ ‫ﺍﻟﺤﺴﺎﺏ‬
‫ﺍﻟﺤﺴﺎﺏ‬ ‫ﻜﺸﻭﻑ‬ ‫ﻭﺘﻭﺯﻴﻊ‬.
‫ﺍﻟﺨﺎﺭﺠﻴﺔ‬ ‫ﺍﻹﺨﺘﻼﺱ‬ ‫ﻋﻤﻠﻴﺎﺕ‬:‫ﺘﺘﻡ‬ ‫ﺍﻟﺘﻲ‬ ‫ﺘﻠﻙ‬ ‫ﻤﻥ‬ ‫ﹰ‬‫ﺎ‬‫ﺸﻴﻭﻋ‬ ‫ﺃﻗل‬ ‫ﻜﻭﻨﻬﺎ‬ ‫ﻤﻥ‬ ‫ﺍﻟﺭﻏﻡ‬ ‫ﻋﻠﻰ‬
‫ﺘﻬﺭﻴﺏ‬ ‫ﻭﻤﺠﺎل‬ ‫ﻨﻁﺎﻕ‬ ‫ﺍﺘﺴﺎﻉ‬ ‫ﻨﺘﻴﺠﺔ‬ ‫ﺴﺭﻴﻌﺔ‬ ‫ﺒﺨﻁﻰ‬ ‫ﻅﻬﻭﺭﻫﺎ‬ ‫ﻨﺠﺩ‬ ‫ﺃﻨﻨﺎ‬ ‫ﹼﺎ‬‫ﻟ‬‫ﺇ‬ ، ‫ﹰ‬‫ﺎ‬‫ﺩﺍﺨﻠﻴ‬
‫ﺍﻟﺭﻏﻡ‬ ‫ﻋﻠﻰ‬ ‫ﺴﻠﻴﻤﺔ‬ ‫ﺒﻁﺎﻗﺎﺕ‬ ‫ﻋﻠﻰ‬ ‫ﺍﻟﺤﺼﻭل‬ ‫ﻭﺇﻤﻜﺎﻨﻴﺔ‬ ‫ﺍﻟﻤﺴﺭﻭﻗﺔ‬ ‫ﺍﻹﺌﺘﻤﺎﻥ‬ ‫ﺒﻁﺎﻗﺎﺕ‬
‫ﻤ‬‫ﺇﺼﺩﺍﺭﻫﺎ‬ ‫ﻋﻤﻠﻴﺔ‬ ‫ﻓﻲ‬ ‫ﻤﺨﺎﻟﻔﺎﺕ‬ ‫ﻭﺠﻭﺩ‬ ‫ﻥ‬.
‫ﺍﻟﺒﻴﻊ‬ ‫ﻨﻘﺎﻁ‬:‫ﺍﻟﻌﺭﺒﻴﺔ‬ ‫ﺍﻟﻤﻤﻠﻜﺔ‬ ‫ﺩﺍﺨل‬ ‫ﺍﻟﻌﻤﻠﻴﺎﺕ‬ ‫ﻭﺘﻨﻔﻴﺫ‬ ‫ﺍﻟﺒﻴﻊ‬ ‫ﻤﺭﺍﻜﺯ‬ ‫ﻻﻨﺘﺸﺎﺭ‬ ‫ﻨﺘﻴﺠﺔ‬
‫ﺍﻟﺘﻘﻨﻲ‬ ‫ﺘﻁﻭﺭﻫﺎ‬ ‫ﻭﻤﺴﺘﻭﻯ‬ ‫ﺍﻟﺘﺠﺎﺭﻱ‬ ‫ﺍﻻﺤﺘﻴﺎل‬ ‫ﻋﻤﻠﻴﺎﺕ‬ ‫ﺍﺯﺩﻴﺎﺩ‬ ‫ﺭﺃﻴﻨﺎ‬ ‫ﻓﻘﺩ‬ ‫ﺍﻟﺴﻌﻭﺩﻴﺔ‬
‫ﺍﻟﻌﺎﻤﻠﻴﻥ‬ ‫ﺒﻴﻥ‬ ‫ﻤﺎ‬ ‫ﺍﻟﺠﺭﺍﺌﻡ‬ ‫ﻤﻥ‬ ‫ﺍﻟﻨﻭﻉ‬ ‫ﻫﺫﺍ‬ ‫ﺒﻤﺜل‬ ‫ﺍﻟﻘﺎﺌﻤﻴﻥ‬ ‫ﻭﻴﺘﻨﻭﻉ‬ ،‫ﺍﻟﻨﻘﺩﻴﺔ‬ ‫ﻭﺍﻟﻘﻴﻤﺔ‬‫ﻟﺩﻯ‬
‫ﺃﺨﺭﻯ‬ ‫ﺃﻁﺭﺍﻑ‬ ‫ﻤﻊ‬ ‫ﺒﺎﻟﺘﻭﺍﻁﺅ‬ ‫ﺍﻟﺘﺠﺎﺭﻱ‬ ‫ﺍﻟﻐﺵ‬ ‫ﻋﻤﻠﻴﺎﺕ‬ ‫ﺒﺒﻌﺽ‬ ‫ﻴﻘﻭﻤﻭﺍ‬ ‫ﺤﻴﺙ‬ ‫ﺍﻟﺘﺠﺎﺭ‬
‫ﻨﻔﺴﻪ‬ ‫ﺍﻟﺘﺎﺠﺭ‬ ‫ﻤﻊ‬ ‫ﻴﻜﻭﻥ‬ ‫ﻗﺩ‬ ‫ﺃﻭ‬.‫ﻤﻥ‬ ‫ﺍﻟﻨﻭﻉ‬ ‫ﻫﺫﺍ‬ ‫ﻤﺜل‬ ‫ﻟﻤﻨﻊ‬ ‫ﺇﺠﺭﺍﺀﺍﺕ‬ ‫ﺍﺘﺨﺎﺫ‬ ‫ﻓﺈﻥ‬ ‫ﻟﺫﻟﻙ‬
‫ﺘﻜﻠﻔﺔ‬ ‫ﻴﺯﺩﺍﺩ‬ ‫ﺴﻭﻑ‬ ‫ﺍﻟﺴﻌﻭﺩﻴﺔ‬ ‫ﺍﻟﺒﻨﻭﻙ‬ ‫ﻗﺒل‬ ‫ﻤﻥ‬ ‫ﻋﻨﻬﺎ‬ ‫ﻭﺍﻟﻜﺸﻑ‬ ‫ﺍﻹﺠﺭﺍﻤﻴﺔ‬ ‫ﺍﻷﻨﺸﻁﺔ‬
‫ﻴﻭﻡ‬ ‫ﺒﻌﺩ‬ ‫ﹰ‬‫ﺎ‬‫ﻴﻭﻤ‬ ‫ﹰ‬‫ﺍ‬‫ﻭﺘﻌﻘﻴﺩ‬.
‫ﺍﻟﺘﺠﺎﺭﻴﺔ‬ ‫ﺍﻟﺨﺩﻤﺎﺕ‬:‫ﺘﻘﺩﻤﻬﺎ‬ ‫ﺍﻟﺘﻲ‬ ‫ﺍﻟﻤﺎﻟﻴﺔ‬ ‫ﻭﺍﻟﺨﺩﻤﺎﺕ‬ ‫ﺍﻵﻟﻴﺔ‬ ‫ﺍﻟﺩﻓﻊ‬ ‫ﻋﻤﻠﻴﺎﺕ‬ ‫ﺘﻌﺘﺒﺭ‬
‫ﺍﺘﺴﺎﻉ‬ ‫ﻤﻊ‬ ‫ﺨﺎﺼﺔ‬ ،‫ﺍﻟﺘﻜﺎﻟﻴﻑ‬ ‫ﻭﺘﻘﻠﻴﺹ‬ ‫ﻟﻠﺩﺨل‬ ‫ﹰ‬‫ﺎ‬‫ﺃﺴﺎﺴﻴ‬ ‫ﹰ‬‫ﺍ‬‫ﻤﺼﺩﺭ‬ ‫ﻟﻌﻤﻼﺌﻬﺎ‬ ‫ﺍﻟﺒﻨﻭﻙ‬
‫ﻨﺠﺩ‬ ‫ﻫﺫﺍ‬ ‫ﻭﻤﻊ‬ ‫ﺍﻹﺌﺘﻤﺎﻨﻴﺔ‬ ‫ﺍﻟﻤﺨﺎﻁﺭ‬ ‫ﺃﻨﻭﺍﻉ‬ ‫ﻤﻥ‬ ‫ﻨﻭﻉ‬ ‫ﺃﻱ‬ ‫ﺘﺸﻜل‬ ‫ﻻ‬ ‫ﺃﻨﻬﺎ‬ ‫ﺤﻴﺙ‬ ‫ﺤﺠﻤﻬﺎ‬
‫ﺠﺭﺍﺀ‬ ‫ﻤﻥ‬ ‫ﺠﺴﻴﻤﺔ‬ ‫ﻟﻤﺨﺎﻁﺭ‬ ‫ﻭﺘﻌﺭﻀﻬﺎ‬ ‫ﺒﺎﻫﻅﺔ‬ ‫ﺘﻜﺎﻟﻴﻑ‬ ‫ﺍﻟﺒﻨﻭﻙ‬ ‫ﺘﻜﺒﺩ‬ ‫ﺇﻤﻜﺎﻨﻴﺔ‬‫ﺇﺩﺨﺎل‬
‫ﺍﻟﺘﺠﺎﺭﻴﺔ‬ ‫ﻭﺍﻟﺨﺩﻤﺎﺕ‬ ‫ﺍﻵﻟﻴﺔ‬ ‫ﺍﻷﻨﻅﻤﺔ‬ ‫ﻫﺫﻩ‬ ‫ﻤﺜل‬.

10. ‫ﺍﻟﺒﻨﻜﻲ‬ ‫ﺍﻟﺘﻔﺘﻴﺶ‬ ‫ﺇﺩﺍﺭﺓ‬ ‫ﺍﻟﺒﻨﻮﻙ‬ ‫ﳌﺮﺍﻗﺒﺔ‬ ‫ﺍﻟﻌﺎﻣﺔ‬ ‫ﺍﻹﺩﺍﺭﺓ‬
٩
customers represents a major source of fee for
service income. This is income which represents
virtually no credit risk. However, these systems and
products may represent a major exposure to costly
and embarrassing losses to corporate customers.
Two areas present especially high potential
exposures to third party fraud.
Cash Management Services - While providing both
a greatly enhanced financial management tool to
corporate customers and a significant source of
both cost savings and fee for service income to the
banks, electronic cash management services also
represent a major source of operational risk from
both third party penetration and customer fraud. By
their very nature these services allow the conduct
of transactions with the bank in which the only
security present is that provided by technical means
such as encryption, message authentication, and
logical access checking of passwords and user ID's.
While powerful, these technical controls are not
infallible. Therefore, given the high monetary value
represented by corporate cash management
transactions, the potential for a "long tailed risk"
(i.e. low probability of occurrence with extremely
high monetary value) presents the potential for both
a catastrophic financial loss as well as severe
damage to reputation and credibility of the bank.
Electronic Data Interchange (EDI) - As both banks
and corporate customers move toward the use of
electronic communications to replace paper based
trade documents (i.e. invoices, receiving reports,
bills of lading, warehouse receipts, etc.), traditional
forms of controlling these transactions will no
longer apply. EDI systems have generally been
designed with less stringent levels of both access
control and authentication of transactions. This has
been based on the assumption that since these
transactions were "non-monetary" in nature they
present less exposure. While this may be
technically correct, the non-monetary aspect of an
EDI transaction - a receiving report. bill of lading,
or warehouse receipt - ultimately generates a
payment (electronic or manual) to settle the
transaction. Therefore, these systems also present
the potential for. "long-tailed" risks from both third
parties and employees of either the customer or the
vendor of good and services.
‫ﻨﺠﺩ‬ ‫ﻫﺫﺍ‬ ‫ﻭﻤﻊ‬ ‫ﺍﻹﺌﺘﻤﺎﻨﻴﺔ‬ ‫ﺍﻟﻤﺨﺎﻁﺭ‬ ‫ﺃﻨﻭﺍﻉ‬ ‫ﻤﻥ‬ ‫ﻨﻭﻉ‬ ‫ﺃﻱ‬ ‫ﺘﺸﻜل‬ ‫ﻻ‬ ‫ﺃﻨﻬﺎ‬ ‫ﺤﻴﺙ‬ ‫ﺤﺠﻤﻬﺎ‬
‫ﺠﺭﺍﺀ‬ ‫ﻤﻥ‬ ‫ﺠﺴﻴﻤﺔ‬ ‫ﻟﻤﺨﺎﻁﺭ‬ ‫ﻭﺘﻌﺭﻀﻬﺎ‬ ‫ﺒﺎﻫﻅﺔ‬ ‫ﺘﻜﺎﻟﻴﻑ‬ ‫ﺍﻟﺒﻨﻭﻙ‬ ‫ﺘﻜﺒﺩ‬ ‫ﺇﻤﻜﺎﻨﻴﺔ‬‫ﺇﺩﺨﺎل‬
‫ﺍﻟﺘﺠﺎﺭﻴﺔ‬ ‫ﻭﺍﻟﺨﺩﻤﺎﺕ‬ ‫ﺍﻵﻟﻴﺔ‬ ‫ﺍﻷﻨﻅﻤﺔ‬ ‫ﻫﺫﻩ‬ ‫ﻤﺜل‬.
‫ﺍﻟﻤﺎﻟﻴﺔ‬ ‫ﺍﻹﺩﺍﺭﺓ‬ ‫ﺨﺩﻤﺎﺕ‬:‫ﻋﻠﻰ‬ ‫ﺍﻟﻤﺎﻟﻴﺔ‬ ‫ﺍﻟﺨﺩﻤﺎﺕ‬ ‫ﺇﺩﺍﺭﺓ‬ ‫ﺘﻘﺩﻤﻬﺎ‬ ‫ﺍﻟﺘﻲ‬ ‫ﺍﻟﺨﺩﻤﺎﺕ‬ ‫ﺘﻨﻁﻭﻱ‬
‫ﻗﻴﺎﻡ‬ ‫ﺃﻭ‬ ‫ﺍﻟﻌﻤﻼﺀ‬ ‫ﺍﺴﺘﻐﻼل‬ ‫ﺃﻭ‬ ‫ﺍﺨﺘﺭﺍﻕ‬ ‫ﻨﺘﻴﺠﺔ‬ ‫ﺴﻭﺍﺀ‬ ‫ﻋﻤﻠﻴﺎﺘﻬﺎ‬ ‫ﻋﻥ‬ ‫ﻜﺒﻴﺭﺓ‬ ‫ﻤﺨﺎﻁﺭ‬
‫ﺍﻟﻭﻗﺕ‬ ‫ﻓﻲ‬ ‫ﻫﺫﺍ‬ ،‫ﺍﻟﻤﺒﺎﻟﻎ‬ ‫ﻟﻬﺫﻩ‬ ‫ﺍﺨﺘﻼﺱ‬ ‫ﺒﻌﻤﻠﻴﺎﺕ‬ ‫ﺒﺎﻟﺒﻨﻙ‬ ‫ﺍﻟﻌﺎﻤﻠﻴﻥ‬‫ﻓﻴﻪ‬ ‫ﻴﻌﺘﺒﺭ‬ ‫ﺍﻟﺫﻱ‬
‫ﻭﺯﻴﺎﺩﺓ‬ ‫ﺍﻟﺘﻜﻠﻔﺔ‬ ‫ﻭﺨﻔﺽ‬ ‫ﺍﻟﻌﻤﻼﺀ‬ ‫ﻟﺨﺩﻤﺔ‬ ‫ﺍﻟﻭﺴﺎﺌل‬ ‫ﺇﺤﺩﻯ‬ ‫ﺍﻹﺩﺍﺭﺓ‬ ‫ﻫﺫﻩ‬ ‫ﻤﺜل‬ ‫ﻭﺠﻭﺩ‬
‫ﺍﻟﺩﺨل‬.‫ﻤﻊ‬ ‫ﻤﻌﺎﻤﻼﺕ‬ ‫ﻟﺘﻨﻔﻴﺫ‬ ‫ﺍﻟﻤﺠﺎل‬ ‫ﺘﻔﺴﺢ‬ ‫ﻓﺈﻨﻬﺎ‬ ‫ﺍﻟﺨﺩﻤﺎﺕ‬ ‫ﻫﺫﻩ‬ ‫ﻤﺜل‬ ‫ﻟﻁﺒﻴﻌﺔ‬ ‫ﹰ‬‫ﺍ‬‫ﻭﻨﻅﺭ‬
‫ﻭﺠﻭﺩ‬ ‫ﻀﺭﻭﺭﺓ‬ ‫ﻤﺜل‬ ‫ﺍﻷﻤﻭﺍل‬ ‫ﻟﺤﻤﺎﻴﺔ‬ ‫ﺍﻷﻤﻨﻴﺔ‬ ‫ﺍﻹﺠﺭﺍﺀﺍﺕ‬ ‫ﺒﻌﺽ‬ ‫ﺍﺘﺨﺎﺫ‬ ‫ﻤﻊ‬ ‫ﺍﻟﺒﻨﻙ‬
‫ﺍﻟ‬ ‫ﻟﻬﺫﻩ‬ ‫ﺍﻟﻤﺅﻜﺩﺓ‬ ‫ﺍﻟﺭﺴﻤﻴﺔ‬ ‫ﺍﻟﻤﺴﺘﻨﺩﺍﺕ‬‫ﺍﻟﺴﺭ‬ ‫ﻟﻜﻠﻤﺎﺕ‬ ‫ﺍﻟﻤﺴﺘﻤﺭﺓ‬ ‫ﻭﺍﻟﻤﺭﺍﻗﺒﺔ‬ ‫ﺨﺩﻤﺎﺕ‬
‫ﻟﻬﺎ‬ ‫ﺍﻟﻤﺴﺘﺨﺩﻤﻴﻥ‬ ‫ﺸﺨﺼﻴﺔ‬ ‫ﻤﻥ‬ ‫ﻭﺍﻟﺘﺤﻘﻕ‬ ‫ﺍﻵﻟﻴﺔ‬ ‫ﻟﻠﺤﺎﺴﺒﺎﺕ‬.‫ﻫﺫﻩ‬ ‫ﺼﺭﺍﻤﺔ‬ ‫ﻤﻥ‬ ‫ﻭﺒﺎﻟﺭﻏﻡ‬
‫ﻟﻬﺫﻩ‬ ‫ﺍﻟﻨﻘﺩﻴﺔ‬ ‫ﺍﻟﻘﻴﻤﺔ‬ ‫ﺍﺭﺘﻔﺎﻉ‬ ‫ﻓﻤﻊ‬ ‫ﻟﺫﻟﻙ‬ ،‫ﻜﺎﻓﻴﺔ‬ ‫ﻟﻴﺴﺕ‬ ‫ﺃﻨﻬﺎ‬ ‫ﹼ‬‫ﻻ‬‫ﺇ‬ ‫ﺍﻷﻤﻨﻴﺔ‬ ‫ﺍﻹﺠﺭﺍﺀﺍﺕ‬
‫ﺍﻷﺠل‬ ‫ﻁﻭﻴﻠﺔ‬ ‫ﻤﺨﺎﻁﺭ‬ ‫ﻋﻠﻰ‬ ‫ﺘﻨﻁﻭﻱ‬ ‫ﺃﻥ‬ ‫ﺃﻜﺒﺭ‬ ‫ﺍﺤﺘﻤﺎﻻﺕ‬ ‫ﻫﻨﺎﻙ‬ ‫ﺃﻥ‬ ‫ﻨﺠﺩ‬ ‫ﺍﻟﻤﻌﺎﻤﻼﺕ‬
‫ﻤﻤﺜﻠﺔ‬‫ﺍﻟﺒﻨﻙ‬ ‫ﻓﻲ‬ ‫ﺍﻟﻌﻤﻼﺀ‬ ‫ﺜﻘﺔ‬ ‫ﻓﻘﺩ‬ ‫ﺃﻭ‬ ‫ﻤﺎﻟﻴﺔ‬ ‫ﺨﺴﺎﺌﺭ‬ ‫ﺼﻭﺭﺓ‬ ‫ﻓﻲ‬.
‫ﹰ‬‫ﺎ‬‫ﺁﻟﻴ‬ ‫ﺍﻟﺒﻴﺎﻨﺎﺕ‬ ‫ﺘﺒﺎﺩل‬:‫ﺍﺴﺘﺨﺩﺍﻡ‬ ‫ﻨﺤﻭ‬ ‫ﺍﻟﺘﺤﻭل‬ ‫ﺇﻟﻰ‬ ‫ﻭﺍﻟﻤﻨﺸﺂﺕ‬ ‫ﺍﻟﺒﻨﻭﻙ‬ ‫ﻤﻥ‬ ‫ﹰ‬‫ﺍ‬‫ﻜﺜﻴﺭ‬ ‫ﺘﺴﻌﻰ‬
‫ﺍﻟﻭﺭﻗﻴﺔ‬ ‫ﻭﺍﻟﺘﺠﺎﺭﻴﺔ‬ ‫ﺍﻟﻤﺎﻟﻴﺔ‬ ‫ﺍﻟﻤﺴﺘﻨﺩﺍﺕ‬ ‫ﻤﺤل‬ ‫ﺘﺤل‬ ‫ﺁﻟﻴﺔ‬ ‫ﺍﺘﺼﺎﻻﺕ‬ ‫ﻭﺴﺎﺌل‬)‫ﻤﺜل‬
‫ﺍﻟﻔﻭﺍﺘﻴﺭ‬–‫ﺍﻻﺴﺘﻼﻡ‬ ‫ﺇﻴﺼﺎﻻﺕ‬–‫ﻭﺇﻴﺼﺎﻻﺕ‬ ‫ﺍﻟﺸﺤﻥ‬ ‫ﻭﻓﻭﺍﺘﻴﺭ‬‫ﻭﻏﻴﺭﻫﺎ‬ ‫ﺍﻟﺨﺯﻴﻨﺔ‬(،
‫ﻟﺘﺒﺎﺩل‬ ‫ﺘﺼﻤﻴﻡ‬ ‫ﺘﻡ‬ ‫ﺒل‬ ‫ﺍﻟﺘﻘﻠﻴﺩﻴﺔ‬ ‫ﺍﻟﺭﻗﺎﺒﺔ‬ ‫ﺇﺠﺭﺍﺀﺍﺕ‬ ‫ﺘﻁﺒﻕ‬ ‫ﺘﻌﺩ‬ ‫ﻓﻠﻡ‬ ‫ﺍﻟﺘﺤﻭل‬ ‫ﻫﺫﺍ‬ ‫ﻭﻤﻊ‬
‫ﺍﻟﺘﺄﻜﺩ‬ ‫ﻓﻲ‬ ‫ﺍﻟﻤﺘﻤﺜﻠﺔ‬ ‫ﺍﻟﺘﻘﻠﻴﺩﻴﺔ‬ ‫ﺍﻹﺠﺭﺍﺀﺍﺕ‬ ‫ﻤﻥ‬ ‫ﺼﺭﺍﻤﺔ‬ ‫ﺃﺸﺩ‬ ‫ﹰ‬‫ﺎ‬‫ﺁﻟﻴ‬ ‫ﻭﺍﻟﻤﻌﻠﻭﻤﺎﺕ‬ ‫ﺍﻟﺒﻴﺎﻨﺎﺕ‬
‫ﺍﻟﺒﻴﺎﻨﺎﺕ‬ ‫ﻫﺫﻩ‬ ‫ﺇﻟﻰ‬ ‫ﺍﻟﻭﺼﻭل‬ ‫ﻋﻤﻠﻴﺔ‬ ‫ﻭﻤﺭﺍﻗﺒﺔ‬ ‫ﺍﻟﻤﺴﺘﻨﺩﺍﺕ‬ ‫ﺼﺤﺔ‬ ‫ﻤﻥ‬.
‫ﻤ‬ ‫ﺃﻥ‬ ‫ﻁﺎﻟﻤﺎ‬ ‫ﺃﻨﻪ‬ ‫ﺒﻔﺭﺽ‬ ‫ﻫﺫﺍ‬ ‫ﺠﺎﺀ‬ ‫ﻭﻗﺩ‬‫ﻓﻠﻥ‬ ‫ﻟﺫﻟﻙ‬ ‫ﻨﻘﺩﻴﺔ‬ ‫ﻟﻴﺴﺕ‬ ‫ﺍﻟﻤﻌﺎﻤﻼﺕ‬ ‫ﻫﺫﻩ‬ ‫ﺜل‬
‫ﻻ‬ ‫ﺃﻨﻨﺎ‬ ‫ﹼ‬‫ﻻ‬‫ﺇ‬ ‫ﺍﻟﻔﻨﻴﺔ‬ ‫ﺍﻟﻨﺎﺤﻴﺔ‬ ‫ﻤﻥ‬ ‫ﺍﻟﺼﺤﻴﺢ‬ ‫ﺍﻷﻤﺭ‬ ‫ﻭﻫﻭ‬ ‫ﻜﺒﻴﺭﺓ‬ ‫ﻤﺨﺎﻁﺭ‬ ‫ﻋﻠﻰ‬ ‫ﺘﻨﻁﻭﻱ‬
‫ﻤﺩﻓﻭﻋﺎﺕ‬ ‫ﻫﻲ‬ ‫ﺍﻷﻤﺭ‬ ‫ﻨﻬﺎﻴﺔ‬ ‫ﻓﻲ‬ ‫ﺍﻟﻤﻌﺎﻤﻼﺕ‬ ‫ﻫﺫﻩ‬ ‫ﻤﺜل‬ ‫ﻨﺘﺎﺝ‬ ‫ﺃﻥ‬ ‫ﻨﻐﻔل‬ ‫ﺃﻥ‬ ‫ﻨﺴﺘﻁﻴﻊ‬"
‫ﻨﻘﺩﻴﺔ‬"‫ﻤﺘﻌﺎﻗﺒﺔ‬ ‫ﻤﺨﺎﻁﺭ‬ ‫ﻋﻠﻰ‬ ‫ﹰ‬‫ﺎ‬‫ﺃﻴﻀ‬ ‫ﺘﻨﻁﻭﻱ‬ ‫ﺴﻭﻑ‬ ‫ﺍﻟﺤﺩﻴﺜﺔ‬ ‫ﺍﻷﻨﻅﻤﺔ‬ ‫ﻫﺫﻩ‬ ‫ﻓﺈﻥ‬ ‫ﻭﻟﺫﻟﻙ‬
‫ﻤﻥ‬ ‫ﺴﻭﺍﺀ‬‫ﻤﻥ‬ ‫ﺍﻟﻤﺴﺘﻔﻴﺩ‬ ‫ﺃﻭ‬ ‫ﺍﻟﻌﻤﻴل‬ ‫ﻟﺩﻯ‬ ‫ﻜﺎﻨﻭﺍ‬ ‫ﺴﻭﺍﺀ‬ ‫ﺍﻟﻤﻭﻅﻔﻴﻥ‬ ‫ﺃﻭ‬ ‫ﺜﺎﻟﺜﺔ‬ ‫ﺃﻁﺭﺍﻑ‬
‫ﻟﻬﺎ‬ ‫ﺍﻟﻤﻘﺩﻡ‬ ‫ﺍﻟﻤﻨﺘﺞ‬ ‫ﺃﻭ‬ ‫ﺍﻟﺨﺩﻤﺔ‬.
٢–١–٦‫ﺍﻵﻟﻴـﺔ‬ ‫ﺍﻟﺘﺠﺯﺌﺔ‬ ‫ﻋﻤﻠﻴﺎﺕ‬:
‫ﻓﻲ‬ ‫ﺒﺩﺃﺕ‬ ‫ﺤﻴﺙ‬ ‫ﺨﺩﻤﺎﺘﻬﺎ‬ ‫ﻨﻁﺎﻕ‬ ‫ﺘﻭﺴﻴﻊ‬ ‫ﺇﻟﻰ‬ ‫ﹰ‬‫ﺎ‬‫ﺤﺎﻟﻴ‬ ‫ﺍﻟﺘﺠﺎﺭﻴﺔ‬ ‫ﺍ‬ ‫ﺍﻟﺒﻨﻭﻙ‬ ‫ﻤﻌﻅﻡ‬ ‫ﺘﺘﺠﻪ‬
‫ﻓﻭﺍﺘﻴ‬ ‫ﺩﻓﻊ‬ ‫ﻤﺜل‬ ‫ﺇﻟﻴﻬﺎ‬ ‫ﺠﺩﻴﺩﺓ‬ ‫ﺨﺩﻤﺎﺕ‬ ‫ﻭﺇﻀﺎﻓﺔ‬ ‫ﺍﻷﻓﺭﺍﺩ‬ ‫ﺨﺩﻤﺎﺕ‬ ‫ﺇﺨﺘﺭﺍﻕ‬‫ﺍﻟﺘﻠﻴﻔﻭﻨﺎﺕ‬ ‫ﺭ‬
‫ﺘﺠﻤﻊ‬ ‫ﺍﻟﺘﻲ‬ ‫ﺍﻟﺘﻠﻴﻔﻭﻨﺎﺕ‬ ‫ﺃﻨﻭﺍﻉ‬ ‫ﺃﺤﺩﺙ‬ ‫ﻭﺍﺴﺘﺨﺩﺍﻡ‬ ‫ﺍﻟﻤﻨﺎﺯل‬ ‫ﻤﻥ‬ ‫ﺍﻟﻤﺼﺭﻓﻴﺔ‬ ‫ﻭﺍﻟﻤﻌﺎﻤﻼﺕ‬
‫ﻤﺴﺘﻭﻯ‬ ‫ﻤﻥ‬ ‫ﺭﻓﻊ‬ ‫ﻤﺎ‬ ‫ﻭﻫﺫﺍ‬ ‫ﺍﻵﻟﻴﺔ‬ ‫ﻭﺍﻟﺤﺎﺴﺒﺎﺕ‬ ‫ﺍﻟﺘﻘﻠﻴﺩﻴﺔ‬ ‫ﺍﻟﺘﻠﻴﻔﻭﻨﺎﺕ‬ ‫ﺃﻨﻭﺍﻉ‬ ‫ﺒﻴﻥ‬
‫ﺍﻹﻴﺭﺍﺩﺍﺕ‬ ‫ﻟﺯﻴﺎﺩﺓ‬ ‫ﹰ‬‫ﺎ‬‫ﺭﺌﻴﺴﻴ‬ ‫ﹰ‬‫ﺍ‬‫ﻤﺼﺩﺭ‬ ‫ﺍﻋﺘﺒﺭﺕ‬ ‫ﺃﻨﻬﺎ‬ ‫ﻜﻤﺎ‬ ‫ﻟﻌﻤﻼﺌﻬﺎ‬ ‫ﺘﻘﺩﻤﻬﺎ‬ ‫ﺍﻟﺘﻲ‬ ‫ﺍﻟﺨﺩﻤﺎﺕ‬.

11. ‫ﺍﻟﺒﻨﻜﻲ‬ ‫ﺍﻟﺘﻔﺘﻴﺶ‬ ‫ﺇﺩﺍﺭﺓ‬ ‫ﺍﻟﺒﻨﻮﻙ‬ ‫ﳌﺮﺍﻗﺒﺔ‬ ‫ﺍﻟﻌﺎﻣﺔ‬ ‫ﺍﻹﺩﺍﺭﺓ‬
١٠
2.1.6 Retail Electronic Banking
As with a bank's commercial customer base,
electronic banking is also penetrating the retail
market. Services such as telephone bill payments,
PC based home banking, and the use of "smart"
telephones combining the features of both a
conventional telephone and a microcomputers
present significant opportunities for enhancing both
the level of customer service and revenue in the
highly competitive retail sector. However, at the
same time, these new electronic products open new
avenues of exposure to both third party and
employee fraud as well as potential areas of
professional liability exposure. In future this will
become an increasingly important risk exposure
area for the banks. The increased use of telephone
services that permit computer access to banks'
systems also provide an increasing opportunity to
"hackers” and other criminals. These require
improvements in security measures and additional
risk management techniques to minimize losses.
2.2. Professional Risk
Exposures directly related to the provision of
financial products and services currently constitute
both the single largest and most rapidly growing
form of operational risk globally within the
financial industry.
2.2. 1 Professional Errors and Ommissions
All banks are subject to operational losses
associated with professional errors and omission by
employees. These include losses through errors
committed by staff such as unauthorized trading,
erroneous transfer of funds to wrong accounts.
errors in booking or recording securities
transaction, etc. In the event where such losses are
for the account of the bank itself i.e. for trades on
the bank's own account, these type of losses are
completely uninsurable and must be controlled by
means of traditional methods such as strong
internal controls, quality assurance programs,
rigorous staff training programs and strong and
active management
2.2.2 Professional liability risk
On the other hand if professional errors and
omissions result in losses for the client, such events
are insurable. In order to effectively assess risks in
this area, it is necessary to understand the
difference between professional liability risks
which may affect the Board of Directors and
Officer (D&O) and those professional liability risks
‫ﻤﺴﺘﻭﻯ‬ ‫ﻤﻥ‬ ‫ﺭﻓﻊ‬ ‫ﻤﺎ‬ ‫ﻭﻫﺫﺍ‬ ‫ﺍﻵﻟﻴﺔ‬ ‫ﻭﺍﻟﺤﺎﺴﺒﺎﺕ‬ ‫ﺍﻟﺘﻘﻠﻴﺩﻴﺔ‬ ‫ﺍﻟﺘﻠﻴﻔﻭﻨﺎﺕ‬ ‫ﺃﻨﻭﺍﻉ‬ ‫ﺒﻴﻥ‬
‫ﺍﻹﻴﺭﺍﺩﺍﺕ‬ ‫ﻟﺯﻴﺎﺩﺓ‬ ‫ﹰ‬‫ﺎ‬‫ﺭﺌﻴﺴﻴ‬ ‫ﹰ‬‫ﺍ‬‫ﻤﺼﺩﺭ‬ ‫ﺍﻋﺘﺒﺭﺕ‬ ‫ﺃﻨﻬﺎ‬ ‫ﻜﻤﺎ‬ ‫ﻟﻌﻤﻼﺌﻬﺎ‬ ‫ﺘﻘﺩﻤﻬﺎ‬ ‫ﺍﻟﺘﻲ‬ ‫ﺍﻟﺨﺩﻤﺎﺕ‬.
‫ﻤ‬ ‫ﺴﺎﻫﻤﺕ‬ ‫ﻓﻘﺩ‬ ‫ﻜﻠﻪ‬ ‫ﻫﺫﺍ‬ ‫ﻭﻤﻊ‬‫ﻓﻲ‬ ‫ﺍﻟﺠﺩﻴﺩﺓ‬ ‫ﻭﺍﻵﻟﻴﺔ‬ ‫ﺍﻹﻟﻜﺘﺭﻭﻨﻴﺔ‬ ‫ﺍﻟﺨﺩﻤﺎﺕ‬ ‫ﻫﺫﻩ‬ ‫ﺜل‬
‫ﺃﻭ‬ ‫ﺜﺎﻟﺜﺔ‬ ‫ﺃﻁﺭﺍﻑ‬ ‫ﺠﺎﻨﺏ‬ ‫ﻤﻥ‬ ‫ﺴﻭﺍﺀ‬ ‫ﺃﺨﺭﻯ‬ ‫ﻋﻤﻠﻴﺎﺕ‬ ‫ﻤﺨﺎﻁﺭ‬ ‫ﺇﻟﻰ‬ ‫ﺍﻟﺒﻨﻭﻙ‬ ‫ﺘﻌﺭﺽ‬
‫ﺍﻟﻤﺴﺌﻭﻟﻴﺔ‬ ‫ﺍﻟﺘﺯﺍﻤﻬﺎ‬ ‫ﺘﻔﻘﺩ‬ ‫ﺃﻥ‬ ‫ﺇﻟﻰ‬ ‫ﻋﺭﻀﺔ‬ ‫ﺃﺼﺒﺤﺕ‬ ‫ﺃﻨﻬﺎ‬ ‫ﻜﻤﺎ‬ ‫ﺒﻬﺎ‬ ‫ﺍﻟﻌﺎﻤﻠﻴﻥ‬ ‫ﺍﻟﻤﻭﻅﻔﻴﻥ‬
‫ﻋﻤﻼﺌﻬﺎ‬ ‫ﻨﺤﻭ‬ ‫ﻭﻤﺼﺩﺍﻗﻴﺘﻬﺎ‬ ‫ﺍﻟﻤﻬﻨﻴﺔ‬ ‫ﺍﻟﻘﺎﻨﻭﻨﻴﺔ‬.‫ﺒﺎﻟﻨﺴﺒﺔ‬ ‫ﺍﻷﻤﺭ‬ ‫ﻫﺫﺍ‬ ‫ﺴﻴﺼﺒﺢ‬ ‫ﹰ‬‫ﻼ‬‫ﻭﻤﺴﺘﻘﺒ‬
‫ﻟﻠﺨﺩﻤﺎﺕ‬ ‫ﺍﻟﻤﺘﺯﺍﻴﺩ‬ ‫ﻭﺍﻻﺴﺘﺨﺩﺍﻡ‬ ‫ﺍﻟﻤﺘﺯﺍﻴﺩﺓ‬ ‫ﺍﻟﻜﺒﻴﺭﺓ‬ ‫ﻟﻠﻤﺨﺎﻁﺭ‬ ‫ﻟﻠﺘﻌﺭﺽ‬ ‫ﹰ‬‫ﻻ‬‫ﻤﺠﺎ‬ ‫ﻟﻠﺒﻨﻭﻙ‬
‫ﹰ‬‫ﺎ‬‫ﻓﺭﺼ‬ ‫ﹰ‬‫ﺎ‬‫ﺃﻴﻀ‬ ‫ﻴﺘﻴﺢ‬ ‫ﻤﻤﺎ‬ ‫ﺍﻟﺒﻨﻭﻙ‬ ‫ﻨﻅﻡ‬ ‫ﺇﻟﻰ‬ ‫ﹰ‬‫ﺎ‬‫ﻜﻤﺒﻴﻭﺘﺭﻴ‬ ‫ﺒﺎﻟﻭﺼﻭل‬ ‫ﺘﺴﻤﺢ‬ ‫ﺍﻟﺘﻲ‬ ‫ﺍﻟﻬﺎﺘﻔﻴﺔ‬
‫ﺍﻻﺤﺘﻴﺎل‬ ‫ﻋﻤﻠﻴﺎﺕ‬ ‫ﻟﺤﺩﻭﺙ‬ ‫ﻤﺘﺯﺍﻴﺩﺓ‬.‫ﺍﻹﺠﺭﺍﺀﺍﺕ‬ ‫ﻓﻲ‬ ‫ﺘﺤﺴﻴﻨﺎﺕ‬ ‫ﺇﺤﺩﺍﺙ‬ ‫ﻫﺫﺍ‬ ‫ﻭﻴﺘﻁﻠﺏ‬
‫ﺍﻟ‬ ‫ﻹﺩﺍﺭﺓ‬ ‫ﺇﻀﺎﻓﻴﺔ‬ ‫ﻭﺴﺎﺌل‬ ‫ﻭﺇﺩﺨﺎل‬ ‫ﺍﻷﻤﻨﻴﺔ‬‫ﺃﻗﺼﻰ‬ ‫ﺇﻟﻰ‬ ‫ﺍﻟﺨﺴﺎﺌﺭ‬ ‫ﺘﻘﻠﻴل‬ ‫ﺒﻐﺭﺽ‬ ‫ﻤﺨﺎﻁﺭ‬
‫ﻤﻤﻜﻥ‬ ‫ﺤﺩ‬.
٢–٢‫ﺍﻟﻤﻬﻨﻴﺔ‬ ‫ﺍﻟﻤﺨﺎﻁﺭ‬:
‫ﻤﺨﺼﺼﺎﺕ‬ ‫ﺒﻨﻘﺹ‬ ‫ﺍﻟﻤﺭﺘﺒﻁﺔ‬ ‫ﺍﻟﻤﺨﺎﻁﺭ‬ ‫ﺇﻟﻰ‬ ‫ﺒﻨﻙ‬ ‫ﺃﻭ‬ ‫ﻤﻨﺸﺄﺓ‬ ‫ﺃﻱ‬ ‫ﺘﻌﺭﺽ‬ ‫ﺃﺼﺒﺢ‬
‫ﹰ‬‫ﺎ‬‫ﺸﻴﻭﻋ‬ ‫ﻭﺃﻜﺜﺭﻫﺎ‬ ‫ﺍﻟﻌﻤﻠﻴﺎﺕ‬ ‫ﻤﺨﺎﻁﺭ‬ ‫ﺃﺸﻜﺎل‬ ‫ﺃﻜﺒﺭ‬ ‫ﻤﻥ‬ ‫ﺍﻟﻤﺎﻟﻴﺔ‬ ‫ﻭﺍﻟﻤﻨﺘﺠﺎﺕ‬ ‫ﺍﻟﺨﺩﻤﺎﺕ‬
‫ﻭﺍﻟﻤﺎﻟﻲ‬ ‫ﺍﻟﻤﺼﺭﻓﻲ‬ ‫ﺍﻟﻘﻁﺎﻉ‬ ‫ﺩﺍﺨل‬ ‫ﺍﻟﻌﺎﻟﻡ‬ ‫ﻤﺴﺘﻭﻯ‬ ‫ﻋﻠﻰ‬.
٢–٢–١‫ﺍﻟﻤﻬﻨﻴﺔ‬ ‫ﻭﺍﻷﺨﻁﺎﺀ‬ ‫ﺍﻹﻫﻤﺎل‬:
‫ﺍﻷﺨﻁﺎﺀ‬ ‫ﻋﻥ‬ ‫ﺘﻨﺠﻡ‬ ‫ﻭﺍﻟﺘﻲ‬ ‫ﺍﻟﻌﻤﻠﻴﺎﺕ‬ ‫ﺨﺴﺎﺌﺭ‬ ‫ﺇﻟﻰ‬ ‫ﺍﻟﻌﺎﻟﻤﻴﺔ‬ ‫ﺍﻟﺒﻨﻭﻙ‬ ‫ﻤﻌﻅﻡ‬ ‫ﺘﺘﻌﺭﺽ‬
‫ﺍﻟﻨﺎﺘﺠﺔ‬ ‫ﺍﻟﺨﺴﺎﺌﺭ‬ ‫ﺘﻠﻙ‬ ‫ﻋﻠﻰ‬ ‫ﻭﺘﺸﺘﻤل‬ ‫ﻭﻅﺎﺌﻔﻬﻡ‬ ‫ﻤﻬﺎﻡ‬ ‫ﻓﻲ‬ ‫ﺒﻬﺎ‬ ‫ﺍﻟﻌﺎﻤﻠﻴﻥ‬ ‫ﻭﺘﻘﺼﻴﺭ‬ ‫ﺍﻟﻤﻬﻨﻴﺔ‬
‫ﻤﻌﺘﻤﺩﺓ‬ ‫ﻏﻴﺭ‬ ‫ﻤﺎﻟﻴﺔ‬ ‫ﺃﻭ‬ ‫ﺘﺠﺎﺭﻴﺔ‬ ‫ﻋﻤﻠﻴﺎﺕ‬ ‫ﺒﺘﻨﻔﻴﺫ‬ ‫ﻜﻘﻴﺎﻤﻬﻡ‬ ‫ﺍﻟﻌﺎﻤﻠﻴﻥ‬ ‫ﻭﺇﻫﻤﺎل‬ ‫ﺃﺨﻁﺎﺀ‬ ‫ﻤﻥ‬
‫ﺃ‬‫ﺍﻷﻭﺭﺍﻕ‬ ‫ﻤﻌﺎﻤﻼﺕ‬ ‫ﺘﺴﺠﻴل‬ ‫ﻓﻲ‬ ‫ﻭﺍﻟﺨﻁﺄ‬ ‫ﺨﻁﺄ‬ ‫ﺤﺴﺎﺒﺎﺕ‬ ‫ﺇﻟﻰ‬ ‫ﻜﺒﻴﺭﺓ‬ ‫ﻤﺒﺎﻟﻎ‬ ‫ﺘﺤﻭﻴل‬ ‫ﻭ‬
‫ﻭﻏﻴﺭﻫﺎ‬ ‫ﺍﻟﻤﺎﻟﻴﺔ‬.
‫ﺍﻟﺨﺴﺎﺌﺭ‬ ‫ﻓﺈﻥ‬ ‫ﺫﺍﺘﻪ‬ ‫ﺍﻟﺒﻨﻙ‬ ‫ﻭﺤﺴﺎﺒﺎﺕ‬ ‫ﺩﻓﺎﺘﺭ‬ ‫ﻓﻲ‬ ‫ﺍﻷﺨﻁﺎﺀ‬ ‫ﻫﺫﻩ‬ ‫ﻤﺜل‬ ‫ﺤﺩﻭﺙ‬ ‫ﺤﺎﻟﺔ‬ ‫ﻭﻓﻲ‬
‫ﺍﻟﺘﺄﻤﻴﻥ‬ ‫ﻁﺭﻴﻕ‬ ‫ﻋﻥ‬ ‫ﺒﻬﺎ‬ ‫ﻭﺍﻟﺘﺤﻜﻡ‬ ‫ﻤﻭﺍﺠﻬﺘﻬﺎ‬ ‫ﻴﺼﻌﺏ‬ ‫ﺴﻭﻑ‬ ‫ﻋﻨﻬﺎ‬ ‫ﺍﻟﻨﺎﺠﻤﺔ‬.‫ﻫﻨﺎ‬ ‫ﻭﻤﻥ‬
‫ﺘﻘﻠﻴ‬ ‫ﺭﻗﺎﺒﻴﺔ‬ ‫ﺇﺠﺭﺍﺀﺍﺕ‬ ‫ﻭﻀﻊ‬ ‫ﺃﻫﻤﻴﺔ‬ ‫ﺘﻅﻬﺭ‬‫ﻭﻀﻊ‬ ‫ﻓﻲ‬ ‫ﺘﺘﻤﺜل‬ ‫ﻭﺍﻟﺘﻲ‬ ‫ﻋﻠﻴﻬﺎ‬ ‫ﺩﻴﺔ‬
‫ﻭﻭﻀﻊ‬ ،‫ﺍﻟﻌﻤل‬ ‫ﺠﻭﺩﺓ‬ ‫ﻟﻀﻤﺎﻥ‬ ‫ﺒﺭﺍﻤﺞ‬ ‫ﻭﺃﻋﺩﺍﺩ‬ ،‫ﻤﺸﺩﺩﺓ‬ ‫ﺩﺍﺨﻠﻴﺔ‬ ‫ﺭﻗﺎﺒﺔ‬ ‫ﺇﺠﺭﺍﺀﺍﺕ‬
‫ﻭﻜﻔﺎﺀﺓ‬ ‫ﻓﺎﻋﻠﻴﺔ‬ ‫ﺃﻜﺜﺭ‬ ‫ﺇﺩﺍﺭﺓ‬ ‫ﻭﺘﻌﻴﻴﻥ‬ ‫ﺒﺎﻟﺒﻨﻙ‬ ‫ﻟﻠﻌﺎﻤﻠﻴﻥ‬ ‫ﻤﻜﺜﻔﺔ‬ ‫ﺘﺩﺭﻴﺏ‬ ‫ﺒﺭﺍﻤﺞ‬)‫ﺘﺩﻋﻴﻡ‬
‫ﺍﻹﺩﺍﺭﺓ‬ ‫ﻓﺎﻋﻠﻴﺔ‬.(
٢–٢–٢‫ﺍﻟﻘﺎﻨﻭﻨﻴﺔ‬ ‫ﺒﺎﻟﻤﺴﺌﻭﻟﻴﺔ‬ ‫ﺍﻟﻤﺭﺘﺒﻁﺔ‬ ‫ﺍﻟﻤﺨﺎﻁﺭ‬:
‫ﻴ‬ ‫ﻓﺈﻨﻪ‬ ، ‫ﺁﺨﺭ‬ ‫ﺠﺎﻨﺏ‬ ‫ﻭﻤﻥ‬‫ﻭﺇﻫﻤﺎل‬ ‫ﺃﺨﻁﺎﺀ‬ ‫ﻨﺘﻴﺠﺔ‬ ‫ﺍﻟﻤﺘﺭﺘﺒﺔ‬ ‫ﺍﻟﻤﺨﺎﻁﺭ‬ ‫ﻀﺩ‬ ‫ﺍﻟﺘﺄﻤﻴﻥ‬ ‫ﻤﻜﻥ‬
‫ﺍﻟﻌﻤﻼﺀ‬ ‫ﺨﺴﺎﺭﺓ‬ ‫ﺘﺴﺒﺏ‬ ‫ﻗﺩ‬ ‫ﻭﺍﻟﺘﻲ‬ ‫ﺒﺎﻟﺒﻨﻙ‬ ‫ﺍﻟﻌﺎﻤﻠﻴﻥ‬.‫ﺍﻟﻤﺨﺎﻁﺭ‬ ‫ﻫﺫﻩ‬ ‫ﻭﺘﻘﺩﻴﺭ‬ ‫ﻭﻟﺘﺨﻤﻴﻥ‬
‫ﻭﺘﻠﻙ‬ ‫ﺍﻹﺩﺍﺭﺓ‬ ‫ﻤﺠﻠﺱ‬ ‫ﻋﻠﻰ‬ ‫ﺘﺅﺜﺭ‬ ‫ﻗﺩ‬ ‫ﺍﻟﺘﻲ‬ ‫ﺍﻟﻤﻬﻨﻴﺔ‬ ‫ﺍﻟﻤﺨﺎﻁﺭ‬ ‫ﺒﻴﻥ‬ ‫ﺍﻟﻔﺭﻕ‬ ‫ﻓﻬﻡ‬ ‫ﻴﺠﺏ‬ ‫ﻓﺈﻨﻪ‬
‫ﺫﺍﺘﻪ‬ ‫ﺍﻟﺒﻨﻙ‬ ‫ﻋﻠﻰ‬ ‫ﺘﺅﺜﺭ‬ ‫ﻗﺩ‬ ‫ﺍﻟﺘﻲ‬.