Based On The Analysis Of Internal Fraud Cases To Talk About The Construction Of The Culture Of Operational Risk Management

As we all know, with the sustained rapid development of our national economy, the financial industry has become one of the fastest growing industries in China. However, along with financial derivation flourishing more and more daily, the risk which the financial institutions face is being day by day prominent. In recent years financial institutions'internal and external fraud events stayed at a high level. The financial major events and serious cases occurred repeatedly have brought massive loss to the domestic banks. These events have exposed the bank risk management crack, and Basel Committee classifies these for operational risk. The international risk management put an unprecedented high mention into the research of operational risk management. By the Basel Committee on Banking Supervision as the representative of the international monitoring organizations have been very concerned about the financial institutions'management of operational risk and have been active in the areas of operational risk under regulation, and specifically to its list of monitoring options. The major regulatory bodies such as the Institute of the Federal Reserve, as well as colleges and universities and so have strengthened the operational risk research.As the long-standing institutional problems, China's banking industry risk management is at a lower level. Even more seriously, China's banking sector has not paid enough attention to operational risk management; risk awareness is relatively weak, management philosophy is behind; the internal control mechanisms are inadequate; hardware and software equipment is behind; combined with operational risk measurement and controlling is more difficult, so the operation frequency of the risk of major cases, to serious losses of China's banking sector is the most important of China's banking sector faces one of the risks. Therefore, emphasis on operational risk management and research, build operational risk management culture, and for improving China's banking industry as a whole to prevent the risk level, and enhance their safety, profitability, improve competitiveness, etc, have important theoretical and practical significance.This article from the "New Basel Capital Accord" on the operational risk of the basic theory, elaborated on the concept of operational risk proposed by the background and causes, from angle of the broad, narrow and the difference between the two illustrates the definition of operational risk, and lists of foreign finance theory circles, the Basel Committee and China's financial sector on the definition of operational risk, and went on to present the causes of operational risk, and the relationship between credit risk, market risk and operational risk. And based on the "New Basel Capital Accord", we classify the operational risk losses. Then within a decade the use of S Province,141 cases of internal fraud, operational risk, through the incidence frequency, the loss amount and the financial institutions involved in data analysis, disaggregated analysis of the characteristics of cases, thus expounded S Province, the causes of operational risk of internal fraud. Through our financial institutions, described the status of operational risk control, proposed the establishment of sound commercial banking operations in a risk management culture in this new perspective. Proposed operational risk management culture in banks is an integral part of corporate culture, that is, a commercial bank formed in the continuous process of development, have been accepted by all the bank employees, recognition and sharing of technologies, systems, concepts, habits of mind and ways of doing things, etc. Only by creating a value system of operational risk management, build operational risk management system culture to form a culture of operational risk management practices, strengthening the operational risk management, material culture, the building of high-quality operational risk management personnel system in order to efficiently penetrate into the operational risk management culture banks and bank employees in all aspects, thus effectively control the commercial bank operational risk.