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connectedwithafailuretoexecuteatransactiononbehalfofacustomer”
45.Accordingto
Maryland,thesourceofriskmaybeboththebankitselfandeverypartyengagedina
transaction,includingthecustomer.Thereasonforoperationalriskoccurrencemaybe:
unintentionalhumanerrors,naturaldisastersorintentionalactionsofemployeesaimedatfraud.
R.Kendalldefinesoperationalriskas“theriskoflossarisingfrominadequatecontrol,
impropermanagementorhumanerror”
46.Inoperationalriskhedistinguishestheriskoffraud
involvinginadequatesystemsandmeansofcontrol,regulatoryriskreferringtoimproper
managementandsystems,millenniumriskrelatedtotheshortcomingsofmanagement,
humanerrorsandfailedsystems.
M.Iwanicz-DrozdowskaandA.Nowakdefinedoperationalriskas“theriskarising
fromerrorsintransactionsettlementorprocessingwhicharecausedbythebankstaffor
technicalequipment”
47.Accordingtotheauthorsofthisdefinition,riskdependsonlyon
internalfactorsrelatingtothebank.
R.Kałużnywritesthat“operationalriskistheeffectofinternalandexternalfactors,
causedbysystembreakdowns,unintentionalorwilfulhumanerrors,aswellasnatural
disastersandcatastrophes”
48,whileL.Sołtysikseesoperationalrisksourceintheinstitution
itselffacingtherisk.
Whileanalysingoperationalrisk,oneshouldpayparticularattentiontothesurvey
conductedin1999bythreeinstitutions:BritishBankersAssociation,InternationalSwapsand
DerivativesAssociationandRiskManagementAssociation,fromwhichitappearsthateach
ofthebankssurveyeddefinesoperationalriskinanindividualway.However,afterthe
comparisonofthosesurveys,thereappearfourbasictypesofdefinitionsofoperationalrisk:
1.Operationalriskistheriskoffraudcommittedbyemployeesorpeoplefromoutside
theorganisation,riskofprocessingunauthorisedtransactionsorerrorscausedbycomputer
systems.
2.Operationalriskistheriskwhichstemsfromthesystemsill-adjustedtooperational
problemsthatarise,breachingtheguidelinessetbytheinternalcontrol,committingfraudor
unexpecteddisastersoccurring,causingextensivelossinanorganisation.
3.Operationalriskshouldbeexaminedintermsofcorrectness,effectivenessand
integrityofcontrolsystemsorothermechanismstheaimofwhichistocompletebusiness
processes.
4.Operationalriskmeanstheexposuretofinancialandnon-financiallosscausedby
unforeseeneventsorbreakdownsinprocessesconductedbyoperationalsystems
49.
Thekeymomentintheevolutionofthedefinitionofoperationalriskwasthe1988
publicationoftheBaselCommittee'sdocumentdevotedtooperationalriskmanagementin
banks
50.ThefactthattheBaselCommitteeonBankingSupervisionraisedthisissueproves
thatoperationalriskmanagementbecametooimportantanissuetobeoverlookedintheNew
CapitalAccord(BaselII).Itcontainsafull,finalandclearlyformulateddefinitionof
operationalrisk,describingitastheriskoflossresultingfrominadequateorfailedinternal
45
P.F.Maryland,Ocenaikontrolaryzykakredytowegobankowychusługoperacyjnych,PWN,Warszawa1998,
pp.10-11.
46
R.Kendall,„Zarządzanieryzykiemdlamenadżerów.Praktycznepodejściedokontrolowaniaryzyka”,K.E.
Liber,Warszawa2000,pp.119-141.
47
M.Iwanicz-Drozdowska,A.Nowak,Ryzykobankowe,SGH,Warszawa2002,pp.133-135.
48
R.Kałużny,Strzegącswegobanku,Bank2004,No.3,p.23.
49
BritishBankersAssociation,InternationalSwapsandDerivativesAssociationandRiskManagement
Association,„OperationalRisk,TheNextFrontier,BritishBankersAssociation,London1999.
50
BaselCommitteeonBankingSupervision“OperationalRiskManagement”BankforInternational
Settlements,RiskManagementGroup,Basel1988.
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