Research On Operational Risk Management Of GS Commercial Banks From The Perspective Of Internal Control

In the 70 years since the founding of the People's Republic of China,China's economy has developed rapidly,and the financial industry has also made historical achievements in serving the overall economic and social development.In particular,the vitality and potential of the banking industry after the reform and opening up have been greatly released.Boom period.At the same time,it also faces many risks.The problems caused by operational risks are particularly prominent.A series of financial cases have caused huge losses to commercial banks and caused widespread concern at home and abroad.China's banking industry has gradually introduced the idea of internal control into the operational risk management of commercial banks under the national macro-control,the effective promotion of relevant banking supervision departments and the continuous self-improvement of banks.However,due to the failure of internal control and other reasons,operational risk management problems have been caused and still appear often.Improving the operational risk management capabilities of commercial banks is the fundamental guarantee for the steady and healthy development of commercial banks in China.It strengthens the internal control of commercial banks,comprehensively implements the prevention and management of operational risks,and responds to risks and enhances its comprehensive management capabilities and confidence,has important significance.In view of the above background,this paper systematically summarizes and summarizes relevant theories on internal control and operational risk related concepts and research status at home and abroad,and demonstrates from the definition,characteristics,classification of the two and their close relationship.It is concluded that the operational risk management and internal control objectives of commercial banks are basically the same,and they are mutually reinforcing and inseparable.Based on this theory,understand the current status of GS Bank's operational risk management through relevant data,and analyze in depth the operational risk problems exposed by GS Bank during the operation and management process through GS Bank operational risk events.The cause of the problem is due to the failure of GS Bank's internal control.Finally,through the correlation between internal control and operational risk,from the perspective of internal control,to address the problems that emerged from GS Bank,from the five aspects of optimizing the internal control environment,improving risk assessment work,strengthening internal control activities,strengthening information and communication,and monitoring and evaluation systems.The corresponding countermeasures are put forward in order to improve the operational risk management problems in the operation and management process of GS Bank,and at the same time,it can provide certain theoretical and practical significance to the construction of the internal control system of operational risk for commercial banks in China.