金融機構係利用大眾資金從事授信及投資,作為資金及風險之中介機構,因其涉及存款人、投資人及投保戶之權益,如何建立有效之金融監理機制,攸關金融產業發展及社會安定甚鉅,爰各國金融監理機關,莫不以積極維護各界對金融體系信心、增進各界對金融制度瞭解、合理保障消費者權益及減少金融犯罪等四項作為監理目標,並視金融情勢需要,推動各項金融改革措施。作業風險一詞大約在1995年當時英國霸菱(Barings)銀行發生交易員未經授權之交易行為而虧損約16億美元並宣告破產事件後,引起相當注意與探討。 本文探討銀行作業品質對風險影響相關文獻,歸納出銀行作業風險之主要因素,據以建立初擬構面及層級架構。製作初擬問卷之後,進行專家深度訪談,依據訪談及前測之結果,加以適當修正,最後以修正後之構面及層級架構為基礎,製作正式問卷,邀請具豐富銀行作業實務經驗之專家填答,並於問卷回收後運用層級分析法(AHP)進行量化分析。 本研究就凡起因於銀行企業金融內部作業、人員及系統之不當或失誤,或因外部事件造成損失風險,均為研究之範圍,風險管理的主要目的在於提升銀行經營能力,推而極至,是追求股東及企業價值最大化。尤其在發生國票的楊瑞仁事件及霸菱銀行的李森事件後,員工舞弊卻造成公司莫大的傷害。『所謂千金難買早知道』,如何保持獲利優勢,即時掌控並施予妥適作為,有效之風險管理被視為資產亦成趨勢,故如何落實整體性風險控管真有其深入探討之必要性,透過本研究能對銀行作業風險有更深入的瞭解。
The financial institution utilizes common fund to engage in lending and making an investment. As an intermediary for fund and risk sharing, it involves the interest of depositor and investor. Therefore, how to set up effective financial management mechanism is essential for the development of financial industry and social stability. So, financial authorities in each country managing goals including the followings: Maintain confidence in financial system; enhancing the understanding of financial system; securing the rights and interests of consumers in a rational level and preventing financial criminal. As needed, the financial authorities in different countries can implement the financial revolution Operational risk has brought a lot attention since the unauthorized financial transaction causing a loss of 1.6 billion and bankruptcy of UK Barings Bank. Since the financial authority in Taiwan enacted 6 regulations regarding banking industry including Financial Holding Company Act, The regulation for banking industry is completed and the revolution of banking industry in Taiwan are started. Our research is for operational risk management. The major goal of risk management is to improve the ability of banking operation and then to maximize value of enterprise. Especially, the outbreak of employee fraud causes a tremendous loss. How to keep profit advantage, controlling the potential risk and making an appropriated response, effective risk management has been deemed a valuable asset. It is important to investigate this issue. Our research will make a better understanding of banking operational risk.