OPERATIONAL RISK IN BANKING

Predmet rada je operativni rizik u bankarskom sustavu, a cilj rada je prikazati različite teorijske pristupe kontrole i upravljanja operativnim rizikom u bankarstvu. Cilj rada je i prikazati stanje operativnog rizika u bankarskim sustavima Hrvatske i svijeta putem analize dostupnih podataka o operativnim rizicima. Osnovna hipoteza rada je to da su operativni rizici sastavni dio bankovnog poslovanja oduvijek i da su oni prošli velik put od nepostojanja svijesti o njima do danas, kada su dobro pravno definirani i poznati svima u bankarskom sektoru. Radi lakšeg razumijevanja metoda, pojmova i istraživanja prvo su teorijski pojašnjeni temeljni pojmovi koji su korišteni u radu, a zatim je slijedio praktični dio rada. U radu je dan i osvrt na rizike i definiciju rizika, te vrste rizika u bankarstvo, baselske sporazume koji definiraju rizike u bankarstvu i adekvatnost kapitala. Detaljno su pojašnjene podjele, vrste operativnih rizika, izvori operativnih rizika, te načini upravljanja i mjerenja operativnih rizika u bankarstvu. Na kraju je u praktičnom dijelu rada napravljena analiza podataka o prikupljenim događajima operativnih rizika u Hrvatskoj i svijetu na temelju podataka o gubicima od operativnih rizika prikupljenima od strane ORX udruženja za operativne rizike u razdoblju od 2010. do 2015. godine, koji su objavljeni krajem 2016. godine. U radu je potvrđena hipoteza da su operativni rizici sastavni dio bankovnog poslovanja oduvijek i da će i nadolazećih godina biti najveća prijetnja među rizicima u bankarstvu jer se razvojem tehnologije koja se sve više implementira u banke stalno povećava njegov značaj.The subject of the paper is the operational risk in the banking system, and the aim of the paper is to present different theoretical approaches to the control and management of operational risk in banking and to present the operational risk situation in the banking system of Croatia and the world through analysis of available operational risk data. The basic hypothesis of the paper is that operational risks are integral part of banking business from day one and gone a long way from the lack of awareness of them until today when they are well-defined and well-known to everyone in the banking sector. For the sake of easier understanding of the methods, concepts and research, the basic theoretical terms used in the work were first theoretical explained, and then the practical part of the work followed. This paper presents a review of risk and risk definition, banking risk types, Basel agreements defining risks in banking and capital adequacy. More detailed breakdowns, types of operational risks, sources of operational risk, and ways of managing and measuring operational risks in banking. Finally, in the practical part of the paper, an analysis of the data on operational risks incurred in Croatia and the world was made based on operational risk loss data collected by the ORX Operations Risk Association for the period 2010-2015, published at the end of 2016. The paper confirmed the hypothesis that operational risks are integral part of banking business and has always been and will continue to be the biggest threat to banking risks in the coming years, as the development of technology that is increasingly being implemented in banks is constantly increasing its significance