The Operational Risk Management Study And Regulatory Thought Of Primary Commercial Banks Based On The Perspective Of Internal Control

In the 1990s, major cases caused all domestic and foreign extensive attention of operational risk. In recent years, with the effective promotion by bank regulators, internal control construction of primary commercial Banks has made preliminary results. But the problem of operational risk management problems that caused by internal control failure is still not eradicated effectively. So the regulators and banking institutions should pay more attention.The author starts analysis from the formation and development of internal control,and the Basel committee and domestic to internal control theory, implications,concepts,objectives, coverage and main content and the concept and the feature of operate risk, based on comparative analysis of it, deeply explore the relationship between operational risk management and internal controls Based on the previous research. Then summarizes the success on primary commercial Banks internal control construction and internal control regulation in China in recent years and the main problem of operational risk case based on analysis of commercial Banks operational risk of first-hand case in the practice.On that basis, the author deeply analyzes the induce operational risk at the root of the problem that happened from five aspects elements of internal control. Internal control culture has not yet fully formed and the operational risk management concepts fall behind. Risk management measures are imperfect and the operational risk management is not enough. Information disclosure and delivery channel are blocked and operating risk is not timely. Now it is lack of internal control and supervision and restriction mechanism, either the operational risk management methods. Audit supervision system play is insufficient. Authority and independence operational risk management is weakened.Finally, according to the current primary commercial Banks internal control and the main problems of operational risk management, standing on the regulators perspective, the author puts forward the countermeasure and the suggestion that perfecting internal control, strengthening operational risk management.