Pension Funds' Risk-Management Framework : Regulation and Supervisory Oversight

Fiona Stewarti iOECD

Organisation for Economic Co-operation and Development

关键词: risk-management;    pensions;    internal controls;    risk assessment;   

DOI  :  https://doi.org/10.1787/5kmlcz7qq3zx-en

学科分类：社会科学、人文和艺术（综合）

来源: OECD iLibrary

【 摘 要 】

Drawing on the experience of the pensions and other financial sectors, this paper examines what sort of risk-management framework pension funds should have in place. Such frameworks are broken down into four main categories: management oversight and culture; strategy and risk assessment; control systems; and information and reporting. Ways in which supervisory authorities can check that such systems are operating are also considered, with a check list provided to assist pension supervisory authorities with their oversight of this important area.