流程、合规与操作风险管理

Process,compliance and operational risk management

商业银行风险管理研究中"违规活动—操作风险—信用风险"风险链条尚未得到足够重视.巴塞尔委员会全面风险管理框架下的众多风险是分层次的,最底层是合规与操作风险,合规与操作风险做到位能极大降低其他风险发生的概率.以往由于缺少数据支撑,信用风险的合规与操作风险动因无法建立,本文基于"流程—节点—风险点—控制措施—违规事件"关联模型,建立了合规与操作风险的动因库和损失数据库,并在理论上对风险链条上的风险传递关系进行初步探索.首先基于流程对合规与操作风险动因进行解析,寻找深层次的人员违规和操作风险动因;其次,探讨了金融机构如何通过业务流程再造改善合规与操作风险管理;最后是基于流程的操作风险量化建模.基于实践,总结提炼了"三位一体"的金融机构合规与操作风险管理模式,包含理论基础、信息系统和保障机制,该模式在诸多金融机构中得到运用,并取得显著成效.

This paper focuses on the risk chain of ＂illegal activity - operational risk - credit risk＂ which has not been paid enough attention to by risk management literatures. As the most basic type of risk among all types of risk under Basel Commit＇ s framework, compliance risk and operational risk need to be managed effectively to lay the foundation to control other types of risk. However, the theoretical research on these two types of risk cannot be deepened due to the lack of data support. By constructing a correlation model containing a ＂risk-activity-event-control-case＂ structure, the cause and loss database is established for compliance and operational risk, and the risk transference along the risk chain is studied preliminarily. The paper mainly discusses the following topics ： （ 1 ） factors of compliance and operational risk, （2） the ways to improve compliance and operational risk management through business process reengineering, （3） operation risk quantification modeling based on process. According to real world practice, a trinity system made up of theoretical research, IT systems and guarantee mechanisms is put forward. Years of practice has proved that this trinity system can serve as an important guidance for financial institutions to manage compliance and operational risk.