2022 Annual Report

ABN 11 087 650 315 UNITY BANK LIMITED 2022 Financial Report

UNITY BANK LIMITED 2022 Financial Report

ABN 11 087 650 315

30. FINANCIAL RISK MANAGEMENT OBJECTIVES AND POLICIES Introduction

The Board has endorsed a policy of compliance and risk management to suit the risk profile of the Bank. The Bank ’s risk management focuses on the major areas of market risk, credit risk and operational risk. Authority flows from the Board of Directors to the Audit and Risk committees which are integral to the management of risk. The following diagram gives an overview of the structure.

Unity Bank Board

Risk Committee

Audit Committee

Chief Executive Officer

ALCO Committee

Internal Audit

General and Executive Managers

Company Secretary

Chief Risk Officer

Management Team

The main elements of risk governance are as follows: Board: This is the primary governing body. It approves the level of risk which the Bank is exposed to and the framework for reporting and mitigating those risks. Risk Committee: This is a key body in the control of risk. It has representatives from the Board as well as the Chief Risk Officer and the Head of Legal, Governance and Compliance. The Risk Committee does not form a view on the acceptability of risks but instead reviews risks and controls that are used to mitigate those risks. This includes the identification, assessment and reporting of risks. The Risk Committee also forms a view of the risk culture within the Bank, and the extent to which that culture supports the ability of the Bank to operate consistently within its risk appetite, identify any desirable changes to the risk culture and ensures the institution takes steps to address those changes. Regular monitoring is carried out by the Risk Committee through review of operational reports and control assignments to confirm whether risks are within the parameters outlined by the Board. The Risk Committee carries out a regular review of all operational areas to ensure that operational risks are being properly controlled and reported. It also ensures that contingency plans are in place to achieve business continuity in the event of serious disruptions to business operations. The Risk Committee monitors compliance with the framework laid out in the policy and reports in turn to the Board, where actual exposures to risks are measured against prescribed limits. Audit Committee: Its key role in risk management is the assessment of controls that are in place to mitigate risks. The Audit Committee considers and confirms that the significant risks and controls are to be assessed within the

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