銀行作業風險管理與內部控制管理建構之探討

A Study of Banking Operation Risk Management and Internal Control Establishment

蔡季霖(Chi-Lin Tsai)

指導教授 ： 黃崇興 ； 廖咸興

國立臺灣大學/管理學院/財務金融組/碩士(2015年)

https://doi.org/10.6342/NTU.2015.00181

摘要

作業風險管理對於銀行內部控制與內部管理的實際運作是一項富於挑戰性且不容易成功的工作。因為風險是無處不在，風險是隨著需求的確立而產生的，沒有風險就沒有報酬、沒有獲得。在銀行經營管理的過程，作業風險是營運過程中很容易產生的現象與結果，如果銀行不要或不願承擔風險，必然產生的現象就是銀行無法繼續經營下去。但是既便銀行願意接受或願意承擔風險來追求銀行的永續經營，那也只是銀行經營的開始而已。如果要為銀行帶來穩定的獲利，那就必須要充分瞭解作業風險的所在並予以適當的控制與管理。這樣銀行也才能在有效的風險管理與內部控制下永續經營下去。
正因為銀行ㄧ直是以承擔風險來賺取薄利、追求利潤的產業，所以銀行產業比起其它產業在經營的過程中，扮演必須要接受高風險、高槓桿及被高度監管的市場支柱。因此各國的金融機構及其監管機關皆體認到要如何在承擔適當的風險中賺取穩定利潤的過程中，同時就必須各自評估、釐清、定義並確認其業務經營過程中可能必須面對或產生的內部與外部風險情境，並以此強化銀行塑造優質的內部控制模式來經營風險、管理風險並找出風險價值的營運能力。本研究將著重於銀行作業風險管理的理論與內部控制的建構進行說明與討論，除了配合新巴塞爾資本協定與各國主管機關的法令與規範外，瞭解銀行目前在面對國際金融環境的變化中是如何做好作業風險管理，改善內控制度，提升金融企業的競爭力與建立健全的市場擴張能力。

關鍵字

作業風險管理 ； 內部控制管理

並列摘要

Banking Operational risk management with internal control and management under actual operation environment is a challenging and not succeed easily. Because risk is everywhere, risk is established and confirmed by demand. There is no risk would be no compensation. In the process of banking business management, operations risk was very easily produced the phenomenon with the result. If banks do not or do not want to take risks,the phenomenon is bound to have that the banks cannot continue to operate. But even if banks can readiness to accept or take risks to seek survival banks to operate, it just was the beginning. If you want to bring stability to the profit for the bank, where it is necessary to fully understand the risks of the job and give proper control and management. Such banks can be in effective risk management and internal control and sustainable management.

It is for bank we knew it was taken risks to earn profit-seeking industries, the banking industry compare with other industries in business, it must accept high-risk, high leveraged and highly regulated as market pillar. Therefore, financial institutions and their national regulatory authorities are going to realize how to make a proper risk in assuming stable profits in the process, at the same time we must each assessment, clarify, define and confirm its business process may have to face or internal and external risks arising situations, and thus strengthen the bank's internal quality control mode shape to run the risk, management risk and the risk to find out the value of operating capacity. This study will focus on the theory and operation of internal control construction of bank risk management is described and discussed, in addition to meet the new Basel Capital Accord and the laws and norms of national authorities, the understanding of the bank is currently in the face of changes in the international financial environment how to do the job of risk management, internal control system to improve and enhance the competitiveness of enterprises and establish a sound financial market expansion capability.

並列關鍵字

Operation Risk Management ； Internal Control Management

參考文獻

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