Research On Internal Control Of Operational Risks In Bank Of J N Branch

With the development of commercial banks, the internal control of operational risks has a direct impact on the safe of commercial banks. In order to bring commercial banks more stable development, how to improve the internal control system of operational risks has become an important basis to ensure the safety of commercial banks. Therefore, this reaserch is based on the basic theory of internal control by selecting the bank of J N branch as the object to introduce the following respects : internal control process, internal control environment,internal control information communication and supervision..At first, the domestic and foreign research of operational risks are described. The second,it introduces the theory of this thesis. Then, it uses the analytic hierarchy process to analyze the operational risks, and summarizes the main problems about internal control of operational risks in bank of J N branch. Firstly, the internal control process is not perfect, mainly includes:lack of reality ensuring process of information, lack of standardization in the customer confirmation process, and the backward competent authority. Secondly, the internal control environment is weak, mainly includes: backward information technology system, low quality of service personnel, and unreasonable operational error punishment mechanism. Thirdly, the information communication and supervision system of internal control is not perfect, mainly includes: hysteretic information communication, incomplete operational risks supervision organization structure, and the inadequacy of capacity in direct supervision personnel. At last,it proposes the measures to perfect the internal control of operantional risks in bank of J N branch. First of all, it improves the internal control process from perfecting the authenticity of the audit, selecting standard customer confirmation and establishing hierarchical supervisor system. Secondly, it improves the internal control environment with promoting information technology system, reforming the traditional human resource mechanism and perfecting image retention system. Finally, it improves the information communication and supervision of internal control by establishing information feedback channel of basic level staff, refining internal regulatory structure and getting grassroots into the regulatory authorities.This thesis sets guidance of its internal control of operational risks for the long-term development through the analysis of imperfect internal control of operational risk in bank of JN branch. At the same time, it provides some reference for other commercial banks to improve the internal control of operational risks.