内部控制与商业银行操作风险管理研究——以平安银行为例

Risk Managementof Commercial Bank Operation in Perspective of Internal Control

商业银行对操作风险的认识、理解和管理处于较低水平,平安银行也不例外。在操作风险管理中,对于内部因素导致的操作风险,银行是可以控制和防范的,通过加强内部控制建设,完善内部控制制度,避免违规操作和内部失误,从而防范操作风险。

The operational risk is one of the oldest kinds of risks in the business activities of commercial banks. But compared with the market risk,the credit risk and liquidity risk,the understanding and management of the operational risks in commercial banks are relatively low. The PA,one of the joint-stock commercial banks,is with no exception. In the management of operational risks caused by the external factors,risk aversion means can only be used in such insurance or outsourcing services,while the internal factors of operational risk can be controlled and prevented by the bank. Therefore,PA must strengthen the construction of internal control,perfect the internal control system so as to avoid irregularities and internal errors,and finally to guard against the operational risks.