Operational Risk Assessment Research of Domestic Enterprises

• Main Authors: Yu-An Chen, 陳俞安
• Other Authors: Chiung-Feng Ko
• Format: Others
• Language: zh-TW
• Published: 2013
• Online Access: http://ndltd.ncl.edu.tw/handle/67665241373257844948

碩士 === 東吳大學 === 會計學系 === 101 === This study was through qualitative and quantitative way to measure the financial and non-financial industry operational risk, including Expectations Analysis, Risk Map, Empirical Loss Distribution model to measure the level of operational risk, identifying the financial and non-financial industry operational risk loss events in a high risk project, and made reasonable suggestions to the financial and non-financial industry. The results show that the Personnel have a higher operational risk of the financial industry, the cause may lie in the general operating negligence, key personnel negligence, personnel of fraud or collusion personal fraud. Therefore, need to design effective internal control, to achieve an appropriate division of functions, to eliminate the possibility of fraud conspiracy staff. The Procedure and External have a higher operational risk of the non-financial industry, the cause may lie in the error evaluation process of product development, contract risk, supplier risk. Therefore be noted that the parts or raw materials quantity and quality from the external suppliers, and the risk of delays in the production process. For operational risk management, the ideal approach is collection operational risk loss data, and use complete loss of data research and analysis, but it takes time to accumulate data loss. During this transitional period, you can refer to this study, identifying operational risk loss events in a high risk project to be corrected improvement measures.