Credit remains the largest source of risk for most banks and non-bank lenders, and it is also the most closely regulated. Weak policy frameworks show up as rising non-performing loans, inconsistent decisions, audit findings and, in the worst cases, enforcement action. Practitioners therefore need a firm grasp of both external rules and the internal policy architecture that puts them into effect.

The programme starts with the regulatory landscape: the role of the supervisor, licensing conditions, prudential limits and the Basel framework's treatment of credit risk and capital. It continues with loan classification, provisioning and the move from incurred loss to forward-looking expected credit loss under IFRS 9. Participants then turn to the internal framework, learning how a board sets risk appetite and how policy, procedures and delegated authorities work together across origination, approval, monitoring and recovery.

Each session pairs a short explanation of the rule with an applied task, such as classifying a set of loans, calculating a simple provision or reviewing a policy extract. Group discussions explore the gap between written policy and actual behaviour, and the course ends with participants preparing a policy improvement plan for their own institution.

By the end of the course, participants will be able to:

• Describe the supervisory framework governing credit risk and lending in a regulated institution.
• Apply loan classification and provisioning rules to a sample portfolio.
• Explain IFRS 9 staging and the main inputs to expected credit loss.
• Interpret Basel capital requirements for credit exposures at a conceptual level.
• Set exposure, concentration and related party limits consistent with regulation.
• Draft credit risk appetite statements and approval authority matrices.
• Identify policy gaps and compliance breaches through structured review.
• Report credit risk and compliance matters to the board and supervisor.

The course suits those who write, apply or oversee lending rules, including:

• Credit risk managers and credit policy officers
• Credit analysts and relationship managers
• Compliance officers in banks and financial institutions
• Internal and external auditors reviewing loan portfolios
• Microfinance, SACCO and development finance managers
• Bank supervision and regulatory staff
• Legal advisers and company secretaries supporting credit committees
• Finance staff responsible for provisioning and reporting

Participants leave with:

• A structure for a complete credit policy, with a checklist of required sections.
• A worked approach to classification and provisioning under supervisory rules and IFRS 9.
• A template for a credit risk appetite statement with measurable limits.
• A policy gap analysis tool for reviewing an existing framework.
• A compliance calendar of recurring credit reporting duties.
• An action plan for strengthening policy and governance in their institution.

The sessions are designed around the documents and decisions of lending practice, using:

• Concise explanations of each regulation followed by applied tasks
• Sample loan portfolios for classification and provisioning
• Annotated credit policy extracts reviewed in small groups
• Case discussions of lending failures and regulatory findings
• Peer review of policy improvement plans at the close of the programme

A CPD-accredited Certificate of Completion from Vision Reach Global Consultancy is awarded to participants who attend the full programme and complete the practical work.