The Study On The Internal Control Against Operational Risk Of The PD Bank

In recent years, the defection of the Commercial Bank Internal Control regarding operational risk protections leads to present criminal situation of frequently happened financial loss affairs, which already inflicted huge financial losses on banks and the customers. The operational risks existing in the commercial banks are threatening to the safety of normal operation of financial systems, inducing the customer funds unsafe, meanwhile, the credibility and image of banks are being considerably damaged.Deepening of the commercial bank operational risk management and carrying out an all-dimensional early warning and restriction measures in the internal operation system will play a major role on the improvement of the commercial bank internal control appearance. The strengthening of internal control system of commercial bank operational risk, the building of a scientific-effective, timely and overall operational risk control system are of great theoretical and realistic significance.This article takes the definition, classification and form of performance involving commercial banks'operational risk as points of departure, begins with the analysis on the origin of the operational risks. Through researches on the commercial bank internal control and the operational risks, the article studies on their relativity. With the analysis of the cases happened in commercial banks for the past few years, we explicate that the internal control is the most effective method of preventing operational risks.In order to be deeper into the research on the current state of commercial bank operational risk control, this article begins with the current state of the internal control of PD Bank-- A state-owned domestic joint-stock commercial bank, combines with practical operational experiences of this bank's current internal control system directing against the operational risks, thereby analyzing the existing problems of its internal control system at the present time. Meanwhile, it presents optimized ideas and countermeasures to improve the internal control systems to prevent operational risks based on COSO systems, with the environmental construction of internal control, improvement of the operational risk assessment system, internal control measures, operational risk information exchange and feedback, and the internal monitoring and evaluation involved. It aims at providing valuable inferences to perfecting the internal control system of the PD Bank.