The Discussion and Case Studies of the Operational Risk Management in Financial Institutions under the New Basel Capital Accord

[[abstract]]現今金融業經營環境詭變，衍生性金融商品及業務多樣化並複雜化，隨即引發作業風險的可能性大幅提升，鑑此巴塞爾銀行監理委員會在新巴塞爾資本協定中，建議除信用與市場風險外，將作業風險納入資本計提範疇，委員會除對作業風險給予明確定義，並針對作業風險資本計提方式、風險移轉與沖抵有所規範，該委員會並於2003年 2月進行修正重點為作業風險管理與內部控制文化應納入作業風險架構、作業風險限額與控制方案需定期檢視，供各國金融業界與監理機關遵循。 作業風險管理在銀行業實施已久，已往因損失資料取得有限及經營生態詭變的今日，高階管理者如何將其一致性、結構化的方式管理作業風險，減少作業流程中的疏失，進而創造股東權益價值、提昇同業間之競爭力，已成為全球金融業界與各國監理機關關注之新焦點，鑑此國內金融業界更應以積極審慎的態度，化消極為積極，責成專職作業管理單位辨識作業風險，進而完善管理作業風險，才是長久經營之道。[[abstract]]In today’s changing financial market, a broad choice of complicated derivatives products and services are offered and increase operational risk. Because of that, the Basel Committee on Banking Supervision (BCBS) suggests operational risk should come with credit and market risk for a firm’s regulatory capital requirement under BaselⅡ Accord. BCBS defines operational risk and regulates its calculation, risk transfer, and mitigation. In February 2003, the committee put operational risk management and internal controls into operational risk structure and limits. Furthermore, control plans should be reviewed periodically to allow a country’s financial industry and regulatory authority to follow. Operational risk management has been implemented in the banking industry for years, but lost data cause operational risks. Therefore, the new focus in global financial industry and each country’s regulatory authority is that superior managers should manage operational risk consistently and systematically and reduce faults in operation. That creates shareholder equity and increases a firm’s competitiveness in the industry. Following the global trend, Taiwan’s banks should change their negatives into positives, meaning that an operational risk management department should be formed in an institution to identify and manage operational risk, which enables its perpetual operation