Internal Control Case Studies Of ZS Bank Based On The Operation Risk

With the continuous development of society,financial industry as a high-risk industry,the depth,breadth and uncertainty of risk are increasing with each passing day.Although the definition and concept,identification and quantification of operational risk is still in exploration,but in recent years,due to commercial bank's internal control problems,operational risk prevention is insufficient,resulting in cases continue to occur,therefore customers and banks suffered huge economic losses.The operational risks of the banking industry not only threaten the normal operation of the financial system,making customers can not guarantee the safety of their own funds,but also greatly reduce the credibility and external image of commercial banks.To strengthen the operational risk management of commercial banks and fully implement the operational risk prevention mechanisms and control methods in the bank's internal control system,will greatly improve the internal control of banks.It is of great significance to improve the internal control system of commercial banks and strengthen the operational risk management of commercial banks.This paper expounds the definition,classification and characteristics of operational risk of commercial banks,and analyzes the causes of operational risk.Compare and study of the internal control and operational risk of commercial banks to understand the relationship between the two.At the same time,combined with the analysis of the operational risk case of ZS bank in recent years,it is clear that commercial banks can effectively prevent operational risks only by establishing a internal control system.In order to study of the current situation of internal control of operational risk thoroughly,this paper studies the operation risk internal control cases in the ZS bank in recent years through the understanding of the risk control status of domestic joint-stock commercial bank ZS bank to analyze the operational risk causes and problems within the internal control in the ZS bank.At the same time,according to the international standard COSO framework proposes the ideas and measures of internal control against operational risks: construct the internal control environment,strengthen the construction technology,construct the operational risk management and a new line of internal control integrated operation mechanism,build a new internal control and risk management strategy for ZS bank,hoping to provide a valuable reference for ZS bank to further improve the level of internal control.