An Empirical Study of the New Basel Capital Accord on Operational Risk Management for Banking

• Main Authors: Wang,Jung-Chou, 王榮洲
• Other Authors: Lin,Chaung-Yuang
• Format: Others
• Language: zh-TW
• Published: 2006
• Online Access: http://ndltd.ncl.edu.tw/handle/36077911755621395936

碩士 === 國立臺北大學 === 國際財務金融碩士在職專班 === 94 === The final version of “The New Basel Capital Accord” had been announced in June 2004. The Financial Supervisory Commission (FSC) of ROC asked all banks in Taiwan to launch relevant acts in accordance with “The New Basel Capital Accord” by end of 2006 in order to fulfill banking internationalization as well as to upgrade the standard of operational risk management. The purpose of this study is to understand the preparation and actions taken for newly created capital calculation and operational risk management of banking in Taiwan because of the regulations of “The New Basel Capital Accord” on operational risk management and statutory requirement in Taiwan. This study carries out an analysis through in-depth interviews with banks of different asset scope in Taiwan to understand how they prepare for the challenges of regulatory treatment while implementing operational risk management system. The study can also provide a reference when banks conduct new operational risk management system to comply with the requirement of “The New Basel Capital Accord” in the future.