Riks mangement policy

saklviTüal½yExµrbec©kviTüanig RKb;RKg eKalneya)ayRKb;RKg

RBHraCaNacRkkm<úCa
Cati sasna RBHmhakSRt

saklviTüal½yExµrbec©kviTüa nigRKb;RKg
elx³>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>
eKalneya)ayRKb;RKghaniP½y
Risk Management Policy

RbFanRkumRbwkSaPi)al
- )aneXIjRBHraCRkwtü ns¼rkt¼0303¼129 cuHéf¶T31 ExmIna qaMñ2003 sIþBIkarTTYlsÁal;
I
KuNPaBGb;rMkMrit]tßmsikSa
- )aneXIjRBHraCRkm ns¼rkm¼1207¼032 cuHéf¶TI08 ExFñÚ qñaM2007 EdlRbkas[eRbIc,ab;
sIþBIkarGb;rM
- )aneXIjGnuRkwtüelx 54 GnRk>b>k cuHéf¶TI13 Ex mifuna qañM2002 sIþBIlkçN³vinicä½y énkar
begIátsaklviTüal½y
- )aneXIjGnuRkwtüelx 141 GnRk>bk cuHéf¶T18 ExkBaaØ qñaM2008 sIþBIkarTTYlsaÁl;
I
- )aneXIjRbkaselx 3467 Gyk>]>s cuHéf¶TI12 ExkBaØa qañM 2008 sIþBIkrNITTYlsÁal;
- )aneXIjesckþIseRmcelx 04¼04 KTk>ssr cuHéf¶TI 19 Ex vicäika qañM 2004 rbs;
KN³kmµaFikarTTYlsaÁl;KuNPaBGb;rMénkm<úCa
- )aneXIjRbkaselx 1629 Gyk>Rbk cuHéf¶TI18 Ex]sPa qañM 2009 sIþBIkarTTYlsaÁl;
ed)a:tÅm:g;fñak;qñaMsikSamUldæanrbs; saklviTüal½yExµrbec©kviTüa nigRKb;RKg
- )aneXIjesckIþseRmcelx 06 Gyk>ssr cuHéf¶TI 21 Ex]sPa qñaM2009 sþIBIkarepÞrkar
sikSa rbs;nisiStenAtamRKwHsßan]tþmsikSa
- eyagtamsµartIGgÁRbCM

1
erobcM nigGnum½tedayRkumRbwkSakic©karbNÐitsPaGb;rM


seRmc
Rbkar 1³ eKalbMNg
-edIm,IFanacMeBaHynþkarRKb;RKgKuNPaBGb;rM)anl¥
-edIm,IeFVICamYldæanvaysMrab;kargarRKb;RKgEpnkaryuT§sa®sþ)anl¥
-CamYysMrab;karGPivDÆn_RbkbedayeCrPaB nigRbsiT§x<s;
-edIm,IFanaenAynþkarRbtibtþikarN_manRbsiT§PaB
Rbkar 2³ niy½mn½y
k-haniP½yKWCa»kasekIteLIgénskmµPaBEdlnwgCHT§Bldl;karsMercTisedArbs; s>x>b>K .
haniP½yRtUv)anvaytMéltamlkçx½NÐRbU)abIlIeténskmµPaBEdlekIteLIgnigkarCHT§BlénRBwtþikarN_
EdlekIneLIgbnþrbnÞab; .
x-karRKb;RKghaniP½yKWCavb,Fm’ dMeNIrkar rcnasm<½n§EdlRtUvdwknaMdl;skþanuBl»kas BitR)akd
xN³EdlRKb;RKgGMBIT§BlGaRkk; .
K-dMeNIrkarRKb;RKghaniP½yKWCakarGnuvtþn_CaRbB½n§énkarRKb;RKgeKalneya)aynignItiviFinigkar
Gnuvtþn_ cMeBaHkargarTMnak;TMng karbegáItbirbT kMNt;viPaK vaytMél kareqøIytb RtYYtBinitü
nigtamdan haniP½y .
X> haniP½yedIm Raw risk –kMrithaniP½yRtUvRbQmedayGgÁPaBbmunkarRtYtBinitüxagkñúgcab;epþIm
Gnuvtþn_ .
g> haniP½ysMNl; Residual risk kMrithaniP½yRtUvRbQmedayGgÁPaBeRkaykarRtYtBinitüxagkñúg
cab;epþImGnuvtþn_ .
c> RtYtBinitüxagkñúg Internal controls – dMeNIrkareKalneya)aynignItiviFIEdlRtUveRbIedIm,IRKb;RKg
kargarrbs; saklviTüal½y ehIykarvinicä½yRtUveFVIeLIgedaym©as;haniP½y ..
q>haniP½ykr Risk owner – cMnYnbuKÁlEdlBak;B½n§nighaniP½y .
C> haniP½yEdlTTYl)an Residual Risk -cMnYnhaniP½yGgÁPaBRtUv)anerobcMedIm,ITTYl
munskmµPaB RtUvtMrUv eFVIeLIg eRkaykarRtYtBinitüxagkñúgcab;epþImGnuvtþn_.
Q> sUcNkrhaniP½y Risk indicatorspþl;enAm©as;haniP½yCamYykarRbmanEdlskmµPaBcaM)ac;RtUv
EtGnuvtþn_ .
haniP½ymansmasFatusMxan;BIsMrab;RBwtþikarCak;lak; ³
2

- RbU)ab‘ÍlIet (likelihood)énkarekItmaneLIgénRBwtþkarN_
- ktþaCHT§iBl Impact énRBwtþikarN_EdlekIteLIgCamUldæanhaniP½ysMrab;RBwtiþkarN_nimYy
GacRtUv)ankMNt;CaGnuKmn_énRbU)a nig ktþaCHT§Bl dUcenH³
nmn_¬RbU t/ CH
haniP½y = GnuKnmn_¬RbU)ab‘ÍlIet/ktþaCHT§Bl
Risk = f (Likelihood, impact)

RbU)abkMritx<s; hniP½ykMritx<s;

RbU)ab‘ÍlIeténkar)at;bg; hniP½ykMritmFü
m

RbU)abkMritTab; hniP½ykMritTab

RBwtþkarN_ KµanCHT§Bl karCHT§Bl CHT§BlTMhMFM

Rbkar 3³ )aykarN_eKalneya)ay
saklviTüal½yTTYlsÁal;fakarRKb;RKghaniP½yKWEpñksmahrnkmµénkarGnuvtþn_EpñkRKb;RKgl¥nigKWCa
RtUvebþCJaedIm,IbegáItvb,Fm’GgÁPaBEdlFanafakarRKb;RKghaniP½yRtUv)anbBa¢ÚleTAkñúgskmµPaBsakl
viTüal½ynigdMeNIrkarGaCIvkmµ . saklviTüal½y nigvaytMélsar³RbeyaCn_EdlmanskþanuBl CamYy
nwghaniP½ysMxan; dUcCaEpñksikSaFikar rdæ)al nigdMeNIrkarEpnkarGaCIvkmµ . haniP½ynwgRtUv)an
RKb;RKg enAkMritRbtibtþkarN_eyagtameKalneya)ay nigCamYydMeNIrkarRKb;RKghaniP½y begáIt
edays>x>b>K .
Rbkar 4³ TisedAeKalneya)ay

RkumRbwkSanigGñkRKb;RKgCan;x<s;enAdMENgedIm,IbegáItBt’mansMrab;kareFVIkarsMerccitþelImUldæanénkar
vaytMélhaniP½y

3

- haniP½yKWGacRtUv)ankMNt; GtißPaB nigRtUv)anRKb;RKg
- dMeNIrkarEpnkaryuT§sa®sþKWRtUveFVIeGayRbesIreLIg dUclT§plénsMerccitþhaniP½yEbbCaRbB½n§
-karGnuvtþn_CamYyniy½tkmµBak;B½n§
-FnFanrbs;saklviTüal½yKWRtUv)ankarBar
Rbkar 5³ kMNt; vaytMél nigRKb;RKghaniP½y
haniP½y nwgCaFmµtaRtUv)anEsVgrkvaytMél nigRKb;RKgedaybuKÁlikTTYlbnÞúk nigraykarN_
enAkñúglkçx½NÐCamYydMeNIrkarsMerccitþ . yuT§sa®sþRKb;RKghaniP½ynwgRtUv)anEfrkSaenAkarcuHbBa¢I
nigCaRbFanbTénr)aykarN_CaRbcaMcMeBaHRkumRbwkSa nigKN³kmµakar .
karkMNt;haniP½y vaytMél nigkarRKb;RKg enATidæPaBmYyCak;lak;nwgRtUvGnuvtþeyagtamnItiviFI
rbs;s>x>b>K . haniP½ynwgRtUv)anvaytMélCamYyÉksarGMnHGMNagc,as;las;tamyuT§sa®sþ
GtßiPaBrbs;s>x>b>K edIm,IBnül;GMBIRb:U)a:b‘ÍlIetén haniP½y EdlekIteLIg nigplb:HBal; .
vanwgtMrUveGays>x>b>KedIm,IeFVIdUcxageRkam³
• karbegáItbribT. enHKWCayuT§sa®sþbribTénkarRKb;RKgGgÁPaBnighaniP½yCamYynwgGIVEdlCa dMeNIr

karRKb;RKg haniP½yTaMgmUlenAkñúgsaklviTüal½y nwgRtUvGnuvtþn_enAnwgkEnøg. lkçx½NÐCamYy
hiniP½ynwgRtUv)anvaytMélKYrEtRtUv)anbegáIt nigrcnasm<½n§viPaKhaniP½yRtUv)ankMNt; .
• kMNt;haniP½yenHKWCakarkMNt;énGIV ehtuGVI nigrebobGMBIRBwtiþkarN_EdlekIteLIgdUcEdlmUldæan

viPaKepSg²
• karviPaKhaniP½yKWCakMNt;karRtUvBinitünigviPaKEdlekIteLIgkñúglkçx½NÐlT§pl

nigkMritekItmaneLIg
enAkñúgbribTénkarRtYtBinitü.karviPaKKYrEtBicarNelIcenøaHlT§plskþanuBlKWedIm,IekIteLIg
• karvaytMélhaniP½yKWCakareRbobeFobénkarvaytMélkMrithaniP½yCamYylkçx½NÐEdlkMNt;TukCa

mun
• kareqøIytbhaniP½ysMrab;karGtßPaBhaniP½yEdlx<s; s>x>b>KKWRtUvkMNt;eGayedIm,IGPivDÆn_ nig

Gnuvtþ EpnkarRKb;RKghaniP½yCak;lak;rYmTaMgkarBicaNasMrab;fvikar .
• RtYtBinitü nigvaytMél KWCakarkMhus nigkarvaytMélénRbB½n§RKb;RKghaniP½y nigkarbMErbMrYlEdl

CHT§Bldl;va . karRtYtBinitüvaytMélekIteLIgCamYydMNaltamry³dMeNIrkarRKb;RKghaniP½y .
• TMnakTMng;nigRbwkSaeyabl³CamYyGgÁPaBxagkñúgnigeRkAKUrEtekIteLIgRtg;RKb;CMhanéndMeNIrkar

RKb;RKghaniP½y k_dUcCaTaMgmUl
4

Rbkar 6³ karTTYlxusRtUv
1> tYnaTIRkumRbwkSa
RkumRbwkSamantYnaTIsMxan;kñúgkarRKb;RkghaniP½y tYnaTIrYmman³:
k> kMNt;vb,Fm’énkarRKb;RKg
kMNt;faetIs>x>b>KCaGñkTTYlykhaniP½y b¤ eKcevs
kMNt;RbePThaniP½y
kMNt;bTdæanniglT§pl TMrg; Éksar nItiviFI
x> kMNt;haniP½ysmRsb b¤kMritEdlGacekItmaneLIgsMrab;s>x>b>K
K> ÉkPaBkarsMerccitþsMxan;²EdlCHT§Bldl;sMnuhaniP½yrbs;GgÁPaB
X>RtYtBinitükarRKb;RKghaniP½yCamUldæan
g> vaytMélRbcaMqñaMGMBIviFIsa®sþcMeBaHkarRKb;RKghaniP½ynigÉkPaBelIbMErbMrYlb¤kareFVIeGay
rIkcMerIncMeBaHsmasFatuéndMeNIrkarniignItiviFI .
2>tYnaTIsaklviTüaFikar
tYnaTIsaklviTüaFikar KW³
k> GnuvtþeKalneya)ayGMBIkarRKb;RKghaniP½y nigRtYtBinitüépÞkñúg
x> kMNt; nigvaytMélhaniP½ymUldæanEdlRbQmmuxedays>x>b>k sMrab;karBicarNa
K>pþl;enABt’manRKb;RKan;Tan;eBlevla GMBIsßankarN_haniP½y nigRKb;RKg
X> CMnYydl;GnuKNkmµakarsMrab;karGnuvtþn_karvaytMélkarRKb;RkghaniP½ynigRbsiT§PaB
énRbB½n§RtUtBiinitü épÞkñúg .
g> bBa¢ÚlkarRKb;RKghaniP½ydUcCaEpñkkarRtYtBinitüépÞkñúg.
3>RKb;GñkRKb;RKgnigbuKÁlikTaMgGs;nwgRtUvTTYlxusRtUvsMrab;karRKb;RkghaniP½yBak;B½n§cMeBaHkargarnwgkar
RKb;Gñ RKbRKgni
TTYlxusRtUv rbs;Epñkrbs;xøÜn .tUnaTIenHKYrEtkMnt;TMhMBIkarEsVgrknig)aykarN_haniP½y Bak;B½n§nwg tMENg
rbs;xøÜn edIm,IrYm cMENkenAkñúgdMeNIrkarRKb;RKg .
4>GñkRKb;RKgRKb;kMrM itKWtMrUveGaybegáItbriyakasEdlkarRKb;RKghaniP½yGacTTYlyk)aneGaydUcCakar
RKb;RKgRKbk
RKgRK
TTYlxusRtUvCabuKÁlénsMrab;smaCikéns>x>b>K .

Rbkar 7³ tamdannigraykarN_
-saklviTüaFikarrgnwgeFVIr)aykarN_RbcaMqñaMCUndl;RkumRbwkSanigGnuKN³kmµkarRKb;RKghiBaØvtßúnig Fn
FanelIRKb;RKghaniP½y nigPaBsMxan;haniPaBdl;saklviTüal½y.
5

-GnuKN³kmµkarRKb;RKghiBaØvtßúnigFnFanKWTTYlxusRtUvsMrab;kartamdankarGnuvtþn_ényuT§sa®sþ
RKb;RKghaniP½ynigpþl;Gnusasn_dl;RkumRbwkSasMrab;RkumRbwkSaGMBIeKalneya)ayRKb;RKg
nigyuT§sa®sþRKb;RKghinP½y .

-KN³kmµakarsavnkmµnighaniP½yKWTTYlxusRtUvedIm,IeFVIr)aykardl;RkumRbwkSaGMBIkarRKb;RKghani
P½y tamkmµviFIsavnkmµxagkñúg-eRkAsalklviTüal½y.
Rbkar 8³ RbPBhaniP½y nigtMbn;b:HBal;
karkMnt;én RbPBhaniP½y nigtMbn;b:HBal; pþl;enArcnasm<½n§sMrab;EsVgrknigkMnt; nigviPaK haniP½y .
bBa¢I RbPBhaniP½ynigtMbn;b:HBal;nwgqøúHbBa¢aMgGMBIskmµPaBkMnt;nigkarrYmcMENkkñúg
eFVIeGaymanRbsiT§PaBbEnßmkñúgkargarRKb;RKghaniP½y .
k>RbPBhaniP½ytMbn;b:HBal; mandUcCa
- skmµPaBmnusS
- RBwtþikarN_FmµCati

- sßankarN_neya)ay

- bec©kviTüa

- skmµPaBRKb;RKg
- skmµPaBbuKÁl

x> tMbn;b:HBal;
-RTBüsm,tþI nigRbPBFnFan
- cMNUl
-éføedIm
-mnusS nigshKmn_
-karGnuvtþn_kargar
-eBlevla nigkalviPaKénskmµPaB
-briyakas
-GrUbIy
-carwkrbs;GgÁPaB

6

Rbkar 9³ karkMNt; nigcMNat;fñak;haniP½y
s>x>b>K KYrEteRbITinñn½yEbbKuNPaB quantitative data nigkarbBa¢k;enAhaniP½yedIm,IvaytMél
»kas EdlGac ekIteLIg nigkarCHT§BlénhaniP½yEdlrkeXIj viFIsa®sþmandUcxageRkam³
k> »kasEdlGacekItman
kMrit Bnül; karBiBN’na
A BitR)akd sgÆwmnwgGacekItmanBitR)akd
B BitnwgGacekIt KYrEtnwgBitnwgCaGacekIt
C RbEhlGacekIt RbEhlKYrEtGacekIt
D minTMngnwgGacekIt KYEtRbEhlCaekIt
E RbEhlGacekItmantictYc Bi)aknwgekIt
x> CHT§Bl
CH
kMrit Bnül; karBiBN’na
1 tictYcNas;
2 tictYc
3 mFüm
4 xøaMg
5 xøaMgNas;
K> taragm:aRTIsviPaKkMrithaniP½yEbbKuNPaB
taragm:aRTI
RKb;smasFatuénRbFanbTskmµPaBcMeBaHkarviPaKhaniP½y s>x>b>K KUrEtvaytMél»kasekIteLIg
nigplb:HBal;kñúgtaragEtmYy³
plb:HBal
plb:HBal
A BitR)akd H H E E E

7


B BitnwgGacekIt M H H E E

C RbEhlGacekIt L M H E E

D minTMngnwgGacekIt L L M H E

E RbEhlGacekItmantictYc L L M H H

1 2 3 4 5

kMNt;sMKal;³
E: haniP½yxøaMgkøa
H: haniP½yxøaMg
M: haniP½ymFüm
L: haniP½yTab

Rbkar 10³ karvaytMélhaniP½y
edIm,kMNt;haniP½y GgÁPaBsamIuKYrEtvaytMéledayxøÜnÉgelIkarCHT§pl nig»kasekItman
CamYyTMhEdleRbIR)as;dUcxageRkam³
T§BlhaniP½y
1– tictYcNas;
2 – tictYc

3 – mFüm

4 – xøaMg

5 – xøaMgNas;
»kasekItman
1– Tab;Nas;
2 – Tab;

3 – mFüm

4 – x<s;

5 – x<s;Nas;

BinÞúsrubEdlkMNt;
0 -6 Tab
8

8-12 mFüm
14-20 x<s;
cab;BI 20 x<s;Nas;

Rbkar 11³CMerIsénkareqøIytbnwghaniP½y
CM
skmµPaBedIm,Ikat;bnßy b¤ RtYtBinitühaniP½y
- kmµviFIRtYtBinitü nigvaytMélkarGnuvtþn_c,ab;
− lkçx½NÐkic©snüa

− lkçx½NÐénkarvaytMél lkçN³Biess ksag plitkmµ nigRbtibtiþkarN_

− RtYtBinitü nigdMeNIrkartamdan

− vinieyaKTun nigkarRKb;RKg

− RKb;RKgKMerag

− karFanaKuNPaB RKb;RKg nigbTdæab

− RsavRCav nigGPivDÆn_

− bNþúHbNþal

− dMeNIrkarGPi)alkic©

− dMeNIkaryuT§sa®sþ RbtibtþikarN_ Epnkarbec©keTs

− RtYtBiintü nigsakl,g

Rbkar 12³ TisedAyuT§sa®sþRKb;RKghaniP½y
s>x>b>KRtUvEteRbIR)as;Gnuvtþn_d_l¥enAkarRKb;RKghaniP½yEdlRtUv)anRbKl;CUndl;KN³kmµkarc,as;la
s; . haniP½yKWCakarKMeromKMEhg b¤ Ca»kasEdlskmµPaB b¤ RBwtþkarN_ nwgCHT§ply:ag xøaMgdl;
smtßPaB rbs; s>x>b>KedIm,IsMerc)anTisedA
- RtUvmanGnuKN³kmµkar b¤KN³kmµkarTTYlbnÞúkc,aslas;
- QrelITsSn³smtulü
- kMNt;enAviFankarvaytMélc,aslas;
- RtUvdak;bBa¢ÚlkarRKb;RKghaniP½ycUleTAkñúgRKb;kMriténs>x>b>K

RbkarTI 17 GvsanþvaT
9

ral;eKalneya)ay eKalkarN_ENnaM rbs; s>x>b>K TaMgLayNaEdlmancarwkpÞúyBI
eKalneya)ayenHcat;TukCaniraskr .

RbkarTI 18 RbsiTi§PaB
eKalneya)aymanRbsiT§PaBCaKtiyutþcab;BIéf¶cuHhtßelxaenHteTA ehIyRKb; EpñkTaMg
Gs;kñúgsaklviTüal½ybec©kviTüa nigRKb;RKgRtUvTTYlnwgshkarN_GnuvtþeGay man
RbsiT§PaBx<s;bMput .
RkugRBHsIhnu / éf¶TI >>>>>>>>>>>>>>> Ex >>>>>>>>>>> qñaM 20>>>>>>
saklviTüaFikar

10


saklviTüal½yExµrbec©keTsnigRKb;;RKg
RKbRKg
kariyal½yFanaKuNPaBGb;rM
TMrg;cuHbBa¢IhaniP½y
elxkUdhaniP½y ³>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>
>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>
haniP½y

haniP½y

BiBN’na

vaytMélCaelx³

1> haniP½y

2> karCHT§Bl

3> haniP½yedImKW

viFankarRtYtBinitü

11


haniP½ysMNl;

1>
2>
haniP½ysMNl; KW

sUcnkr haniP½y

skmµ aBepSg²
skmµPaBepSg²EdlcaM)ac;;
ac

hiniP½yEdlTTYlyk)an
yk)

12


elxhaniP½y haniP½y³suxmalhiBaØvtßú m©as;haniP½y³EpnkarnigFnFan

BinÞúhaniP½ysMNl;;
hani l BinÞúhaniP½yedIm
hani BinÞúhaniP½yEdlTTYlyk
hani RbsiT§PaBénkarRtYtBinitüxagkñúg

elxhaniP½y haniP½y³mUlFnRsavRCav m©as;haniP½y³mCÄmNÐlRsavRsav


elxhaniP½y haniP½y³EpñkbuKÁlik m©as;haniP½y³EpñkFnFanmnusS

hani
han RbsiT§PaBénkarRtYtBinitüxagkñúg

/25

13


elxhaniP½y haniP½y³eKalneya)ayRKb;RKg m©as;haniP½y³EpnkarnigFnFan

RbsiT§PaBénkarRtYtBinitüxagkñúg
BinÞúhaniP½yEdlTTYlyksMNl; BinÞúhaniP½yedIm BinÞúhaniP½yEdlTTYlyk

elxhaniP½y haniP½y³vaytMélnisSit eKalneya)ay m©as;haniP½y³sikSaFikar


/25

elxhaniP½y haniP½y³bTBiesaFn_nisSit m©as;haniP½y³sikSaFikar

hani edI BinÞúhaniP½yEdlTTYlyk

14







hani Effect of internal controls

15




16


17

Riks mangement policy

Recommended

Recommended

More Related Content

What's hot

What's hot (17)

Viewers also liked

Viewers also liked (20)

Similar to Riks mangement policy

Similar to Riks mangement policy (20)

More from kutmdoc

More from kutmdoc (11)

Riks mangement policy