基于操作风险的ZS银行内部控制案例研究

发布时间：2018-04-04 11:26

本文选题：商业银行　切入点：内部控制　出处：《吉林财经大学》2017年硕士论文

【摘要】：金融业作为风险较高的行业,随着社会不断的发展,风险的深度、广度和不确定性与日俱增。虽然关于操作风险的定义与概念、识别与量化仍在不断地摸索之中,但近些年来,由于商业银行的内部控制存在问题,操作风险的防范不足,导致案件不断发生,令客户和银行自身都蒙受了巨大的经济损失。银行业出现的这些操作风险不仅威胁了金融系统的正常运行,使客户无法保障自身资金的安全,同时也令商业银行的公信力和对外形象大打折扣。加强对商业银行操作风险的管理,将操作风险的防范机制与制约方法全面落实到银行的内部控制制度中,将会极大地完善银行的内部控制。完善商业银行内部控制制度,加强商业银行操作风险管理,能够体现一家商业银行应对风险、提升管理的能力和决心,具有重大的意义。本文阐述了商业银行操作风险的定义、分类及特征等理论概念,并对造成操作风险的原因进行了分析。通过对商业银行的内部控制和操作风险进行的对比与研究,了解两者之间的关系。同时结合了近几年来ZS银行出现的操作风险案例分析,明确了商业银行只有制定完善的内部控制制度才能够有效地防范操作风险。为了更加深入地研究操作风险的内部控制现状,本文通过了解国内股份制商业银行ZS银行的风险控制现状,详细研究近年来ZS银行出现的操作风险内部控制案例,来分析目前ZS银行操作风险发生的原因和内部控制中存在的问题。同时依据国际标准COSO框架提出完善内部控制防范操作风险的思路和措施:内部控制环境建设、强化技术手段,构筑操作风险管理防线、构建新型的内控合规一体化运行机制、打造ZS银行新型的内部控制和风险管理策略,希望能为ZS银行进一步提高内控管理水平提供有价值的参考。
[Abstract]:Financial industry as a high-risk industry, with the development of society, the depth, breadth and uncertainty of risk are increasing day by day.Although the definition and concept of operational risk, identification and quantification are still in the process of exploration, but in recent years, due to the problems of internal control of commercial banks and insufficient prevention of operational risks, cases continue to occur.Customers and banks themselves have suffered huge economic losses.These operational risks not only threaten the normal operation of the financial system and make customers unable to guarantee the safety of their own funds, but also make the credibility of commercial banks and their external image seriously compromised.To strengthen the management of operational risk of commercial banks and to implement the preventive mechanism and restriction methods of operational risks into the internal control system of banks will greatly improve the internal control of banks.It is of great significance to perfect the internal control system of commercial banks and strengthen the operational risk management of commercial banks, which can reflect the ability and determination of a commercial bank to deal with risks and enhance its management.This paper expounds the definition, classification and characteristics of the operational risk of commercial banks, and analyzes the causes of the operational risk.By comparing and studying the internal control and operational risk of commercial banks, we can understand the relationship between them.At the same time, combined with the operation risk case analysis of ZS bank in recent years, it is clear that only the establishment of perfect internal control system can commercial banks effectively guard against operational risk.In order to study the present situation of internal control of operational risk, this paper studies the internal control cases of operational risk of ZS bank in recent years by understanding the current situation of risk control of ZS Bank, a domestic joint-stock commercial bank, and studying in detail the internal control cases of operational risk of ZS Bank in recent years.To analyze the causes of operational risk and the existing problems in internal control of ZS bank.At the same time, according to the international standard COSO framework, the author puts forward some ideas and measures to improve the internal control and guard against operational risks: the construction of internal control environment, the strengthening of technical means, the construction of operational risk management lines, and the construction of a new integrated operational mechanism of internal control compliance.To build a new type of internal control and risk management strategy of ZS Bank, we hope to provide valuable reference for ZS Bank to further improve the level of internal control management.
【学位授予单位】：吉林财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F832.33;F830.42

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