商业银行操作风险与内部控制相关性研究

依据商业银行操作风险基本理论,通过设立假设条件,对哈尔滨市x、Y两家商业银行机构近三年操作风险事件情况进行调查研究,从中得到的启示和结论是,商业银行内部控制与操作风险高度呈正相关;操作风险事件中的绝大多数能够从内控薄弱中寻到根据;抓住操作风险管理的“牛鼻子”是加强内部控制建设的关键,加强内部控制在操作风险管理进程中永无止境。

On Correlation between Operating Risk of Commercial Banks and Internal Control

According to basic operating risk theory of the commercial banks and assumptions,this paper studies the operating risk event of Harbin X and Y commercial banks in recent three years,and concludes that there is positive correlation between their internal control and operating risk.The majority of operating risk event can trace foundation from weak internal control.The key to improving internal control construction is to increase operating risk management;and internal control is endless in operating risk mana...