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分析台灣金控公司之關鍵風險因子：以風險平衡計分卡結合決策分析實驗室法為基礎之分析網路法
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Table 1 Contents of Dimensions and Criteria for Evaluating Risk Management by
Using The Balanced Scorecard
Dimension/Criteria
Content
A. Financial
A1. Credit Risk
Risk that the counterparty breaks a contract or that the enterprise’s
evaluation level increases
A2. Profitability Risk
The uncertainty in future financial results caused by changes in operating
decisions or the environment
A3. Strategic Risk
Risk in the overall management decisions that determine long-term
organizational performance and actions
A4. Legal Risk
Risk caused by procedures and systems that do not conform to laws and
risk of being litigated and contract breaching
A5. Cost Risk
Risk of direct or indirect losses in activities and other negative influences
B. Customer
B1. Integration Risk Risk involving the integration of M&A policies and enterprise goals
B2. Reputational Risk
Risk caused by nonbusiness behaviors (i.e., human factors and
management process factors), such as negative media reports or
punishment records that leave poor impressions on customers
B3. Liquidity Risk
Risk caused by improper use of capital or poor turnover and dispatching
B4. Privacy Risk
Risk caused by illegal access to customer transaction information and
demographic data
B5. Trust Risk
Risk involving gaps in expectation and investment caused by customers’
inappropriate expectations, which originate from insufficient supervision
and poor information disclosure
C. Business Process
C1. Information Risk
Risk of business interruption caused by information loss, disclosure, and
unavailability
C2. Cultural Risk
Risk involving cultural differences caused by diversities in enterprises’
internal and external development, operational philosophy, and methods
C3. Transactional Risk
Foreign exchange risk caused by foreign exchange rate changes during
the operation process
C4. Operational Risk Risk of operational changes caused by variations in laws or employees
C5. Competitive Risk
Risk of confusing service authority division caused by competition in
performance evaluations
C6. Service Risk
Risk of customer service quality decline caused by operational risk
incidents
C7. Security Risk
Risk of being corrected by supervisory authorities, banking license being
revoked, or operation execution limitations caused by financial
supervision law and regulation violation
C8. Transition Risk
Risk of credit changes caused by a predictable crisis of evaluation
targets