T银行会计操作风险的内部控制研究-会计专业论文.docxVIP

万方数据 万方数据 ABSTRACT In recent years, with the development of global economy, the global tendency and economy integration is obvious. At the same time, the financial risk emerge everywhere. There are a lot of financial case domestic and overseas involving significant money. As the main part of financial system, the bank is the same. Talking about the reason, mostly because the control system and management is inadequate, for example cheat, external monitor , environment problem and so on. All of this is operational risk. Basel commission add operational risk into capital monitor field, and give a definition of operational risk, that is, the risk is caused by faultiness and problematic internal procedure, employee, information technology system or external incident. The main form is internal cheat, external cheat, recruit employee and public place safety incident, customer, produce, and business method, asset damage, information technology system incident, execute and process management. Chinese banking regulatory commission also pay attention to operational risk monitoring, when it is founded, it is propose that , they will distribute the resource base on the risk, high risk need high density monitoring, low risk need low density monitoring. operational risk is to be pay more and more attention because the high happening frequency. Prevent the operational risk is on the agenda. by the practice and the deep research, we can see, there are not one business left which is not related with accounting. So it is undoubted that accounting is becoming the high risk field which is not easy to be managed and prevented. Manage and prevent accounting operational risk is related to the development of banks. It may not only cause a loss to bank about the money but also the reputation. The staff, system internal procedure may trigger the bank accounting risk, so it is the key point to improve the staff, system, internal procedure. And The first and important step is complete the inte