| In recent years, with the speed of global economic integration constantly accelerating, the scale and trade scope of commercial banks constantly expanding, the problem of commercial banks’operational risk has also been emerging. In terms of our country, news about the illegal behavior of our country’s banks has been exposed frequently, which involves financial bills defraud, internal staffs’ funds embezzling, internal staffs’ bribes accepting and so on, thus causing gigantic damage to our country’s stable economic growth and social harmonious development. Thus it can be seen that the influence and destructive power of fraud operation risk on domestic commercial banks should not be underestimated, and fraud operation risk has also become the main operation risk that commercial banks of our country face. Therefore, preventing and controlling fraud operation risk is the important topic for commercial banks to improve the comprehensive management level and quality, improve public confidence.On the base of reviewing the classic literature at home and abroad, this paper firstly elaborates related theory of fraud operation risk including behavioral financial theory, all-directions risk management theories and internal control theory and so on. Secondly, based on the realistic background of commercial banks of our country, this paper analyzes the present situation of fraud operational risk in our country by using the method of combining qualitative analysis with quantitative analysis. On this basis, this paper gives a clear explanation of related concept for fraud operation risk of commercial banks in our country, then sum up the development tendency of fraud operation risk of commercial banks in our country. In the end, with the method of case analysis, this paper chooses typical internal fraud and external fraud cases to conduct empirical analysis, and then put forward related proposal to guard against and deal with commercial bank’s fraud operation risk of our country. |
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