Introduction
The programme “Developing Skills in Monitoring Bank Accounts” develops professional practice in Risk and Credit. It connects the subject with workplace challenges by examining existing evidence and practices and choosing methods appropriate to the organization and its available resources.
The learning progresses from the accounting cycle, closing, and record quality to financial statement and report analysis, with practical work on banking service and operations management, credit analysis and banking risk, risk assessment, controls, and response. Participants prepare outputs to support workplace application and review the quality and results of implementation.
Learning objectives
- Process an accounting cycle and prepare adjustments supported by traceable documents in an application related to “Developing Skills in Monitoring Bank Accounts”.
- Analyze a banking process and connect service quality to operational risks and controls.
- Prepare a credit analysis and risk scenario showing repayment capacity and controls.
- Prepare a risk register connecting causes, consequences, controls, and treatment responsibilities.
- Interpret performance, financial position, and cash flows using documented analysis with clear limitations.
Learning areas
1. The Accounting Cycle, Closing, and Record Quality
- Trace a transaction from source document to journal entry, general ledger, and trial balance, identifying control points and approval responsibilities.
- Analyze transactions and classify accounts by their nature, checking completeness, cutoff, and correct accounting treatment.
- Prepare accounting adjustments and supporting reconciliations, documenting differences, their causes, and the parties responsible for resolving them.
- Review recognition, measurement, presentation, and disclosure requirements under the applicable accounting framework without assuming uniform requirements across countries.
- Organize the closing file with supporting documents, a timetable, and approval reviews, and prepare a register of matters requiring professional judgment. The application examines a case related to “Developing Skills in Monitoring Bank Accounts”.
2. Banking Service and Operations Management
- Define the customer journey, banking product, and service delivery points, distinguishing front-office service, processing, and control.
- Analyze relationship opening, verification, documentation, and authority requirements, referring to applicable local regulatory instructions.
- Review the risks of errors, delays, fraud, and service disruption, linking them to preventive and detective controls and clear responsibilities.
- Design an operational improvement balancing service speed, customer data protection, financial control, and compliance.
- Select indicators for time, accuracy, complaints, and continuity, and prepare a scenario for addressing a failure and evaluating the responses of the parties involved.
3. Credit Analysis and Banking Risk
- Analyze the financing purpose, repayment sources, and nature of the business, and review the financial and nonfinancial data needed to assess the customer.
- Assess cash flows, debt servicing capacity, and collateral, distinguishing the primary repayment source from supplementary protections.
- Classify relevant credit, market, liquidity, and operational risks, considering the applicable regulatory framework and internal policies.
- Test the effects of changes in revenues, prices, and maturities on repayment capacity, and define conditions and monitoring requirements addressing the identified risks.
- Prepare a documented recommendation covering limits, assumptions, information gaps, and warning indicators without turning the training case into an actual financing decision.
4. Risk Assessment, Controls, and Response
- Define the work context, objectives, and assessment boundaries, and distinguish the risk source, potential event, and effects on results.
- Gather risks from processes, data, past incidents, and interviews with responsible staff, and document causes and existing controls.
- Estimate likelihood and impact using stated criteria, and review control effectiveness to determine residual risk levels.
- Select a response proportionate to the risks, resources, and authority, and specify the owner, deadline, and early warning indicator.
- Test a scenario involving changing circumstances, update the risk register, and present material risks and required decisions to the appropriate authority.
5. Financial Statement and Report Analysis
- Read the relationships between the statements of financial position, performance, and cash flows and the notes, identifying the effects of accounting policies and estimates.
- Perform horizontal and vertical analysis and compare profitability, liquidity, efficiency, and leverage indicators, considering the nature and size of the business.
- Examine earnings quality, cash flows, and nonrecurring items, and identify differences between accounting results and actual liquidity.
- Test the sensitivity of results to changes in sales, costs, collections, and financing, stating the assumptions and constraints in each scenario.
- Write a financial report linking indicators to management's question and available alternatives, presenting risks and additional data needed for the decision.
Practical outputs
- An accounting closing file, adjustments, and a record quality checklist.
- A banking process map, control matrix, and service quality indicators.
- A credit memo, risk register, and early warning indicators.
- A risk register, control matrix, and prioritized treatment plan.
- A comparative financial analysis report and a memo of findings and assumptions.
Who should attend
- Practitioners, specialists and supervisors whose work relates to the programme subject.
- Managers and teams working in risk and credit, according to their practical responsibilities.
- Professionals responsible for applying the outputs of “Developing Skills in Monitoring Bank Accounts” within their organizations.
Prerequisites
- Working familiarity with the programme field and the ability to discuss a professional case or challenge.
- Confirm the suitability of your experience and any specialist prerequisites with the Union before participation.
Conclusion
The programme “Developing Skills in Monitoring Bank Accounts” brings together concepts, case review and a practical application. Participants prepare steps that can be adapted to their responsibilities and organizational resources, with an indicator to follow application and review results after returning to work.
Participation arrangements and any special requests are specified in the confirmation issued by the Union.