Research On Operational Risk Internal Control Of A Bank

Operational risk is one of the three major risks faced by commercial banks.It not only causes huge economic losses,but also brings to the bank the loss of reputation that is hard to eliminate.Experts and scholars at home and abroad are increasingly turning their eyes to the research field of operational risk and control.A large number of cases tell us that the internal control of commercial banks is crucial to the prevention and control of operational risks.Internal control defects have become the basic factors to induce operational risk events.A good internal control system can make commercial banks better avoid risks including operational risk.Therefore,it is of great theoretical and practical significance to study the internal control of operational risk of commercial banks.First of all,based on the operational risk theory and internal control theory of commercial banks,this paper clarifies the relationship between them based on the theoretical level.Secondly,taking the A branch as an example,the detailed analysis of the internal control cases of operation risk in each link is analyzed in detail.A branch not only exists common problems in China's commercial banks,but also has special problems.Finally,on the basis of the analysis of the reasons for the problems,five suggestions are put forward to improve the internal control system of A branch and prevent the operation risk.The innovation of this paper is based on A bank as a typical case.From the practice of operating risk and internal control system of A bank,it analyzes the risk nodes and their risk forms in the business operation process.From the five elements of internal control,the deep causes of the internal control problems of operating risk are deeply analyzed.A bank is a large bank in China.The internal control of operational risk reflects both certain particularity and strong commonality.There are serious problems of internal control system in the whole banking system in our country.Therefore,the internal control analysis of A bank is very representative.