View Of Internal Control China's Commercial Banks On Operational Risk

With substantial application of information technology, the rise of e-commerce, the wave of mergers and acquisitions, the risks of sustained-release technology development and increase the proportion of outsourcing business, in particular the intensified competition in the banking sector after China's accession to the World Trade Organization, banks face the risk of increasing complexity. Recalling the history of financial development, domestic and international operations failed to properly manage risks and lead to significant loss events abound, and the operation risks of China's commercial banks get widespread attention, and found that bank of operational risk exists largely depends on the size of the efficiency of internal control.At present the academic community in the operation risks of mostly follows the credit risk, market risk research ideas and methods, more emphasis on operational risk measurement and management framework model, involving the internal control management less. Based on the commission - agent theory, cybernetics, the cost -earnings theory and internal control theory the article analyzed the closely correlation of operational risk prevention and internal control of commercial banks; Second, in response to JP Morgan Chase Bank, Deutsche Bank, HSBC and ABN AMRO Bank operational risk internal control observation and comparison cases on the basis of operational risk from the cultural, organizational structure risk, identify risk assessment methods, data Collection, supervision and control mechanisms, such as the transmission of information extracted from the perspective of one of the common experience; Third, focus on China's commercial bank's internal control status, operational risk status and risk of China's commercial banks operating within the control of the exploration and practice, from the internal control environment, internal controls, supervision and internal control, internal control of information communication channels, analysis of the main reason of operational risk of China's commercial banks; Finally, the article against China's commercial banks internal control status of operational risk and the existence of specific issues, in view of foreign banks advanced experience within the internal control of operational risk, from the six areas raised important recommendations in line with China's commercial banks real internal control of operational risk.