Treść książki
Przejdź do opcji czytnikaPrzejdź do nawigacjiPrzejdź do informacjiPrzejdź do stopki
operationalriskmeansthevariabilityofprofitscausedbyoperations,processes,
people,technologies,legalissues,regulations,companyreputationsandexternal
events.
Forthepurposeofoperationalriskidentificationinsomeorganisationalactivities
preparingtheprocessofoperationalriskinacommercialbank,wedistinguishthefollowing
classesofoperationalrisk:
1)personnelrisk–thesourceofthisriskisintentionalorunintentionalactivityof
employeesagainsttheemployer'sinterests.Thepersonnelriskisconnectedwith
negligenceofpeopleresponsiblefordepartmentshandlingtransactionsandbanking
operations,ordirectlywitherrorsmadebypeoplehandlingthesetransactions.Both
fraudandunintendedactionscausingdamagetotheinstitutionrefere.g.todata
entryerrors,contractslost,failuretoenterthecurrent,datafailuretocontrol
acceptablelimitsofprocessedtransactions,calculating(accounting)errors,therisk
thatbusinessaimsmaynotbereachedduetoinadequatepersonnelpolicy,improper
managementsystemandmotivation,aswellaserrors,
malpracticeorcrime
committedbythepersonnel,
2)documentationrisk–connectedwithfilingandstoringdocuments,
3)materialassetrisk-theriskthatdamageorlossofmaterialassetsmayhavea
negativeimpactonthecurrentoperationsofacompany(includingActsofGod);
4)technologicalriskreferstofaultytechnologicalsolutionsconnectedwith
transactionshandledforcustomersandonthefinancialmarkets,theriskconnected
withincorrectworkingorbreakdownofelectronicsystemsandtheirenvironment,
limitedorinterruptedaccesstothem,lowqualitydataorsoftware,failedsystem
operationorchoiceofassessmentmodelsofderivatives,errorsincommunication
channels,wrongequipmenttomaketransactioninthemoneymarket,currency
marketorinvestmentmarket,
5)theriskofrelationswiththebusinessenvironment–theriskresultingfrom
improperrelationswithstakeholders,connectedwiththelossofreputationofan
institution,i.e.,withthepossibilityofasituationinwhichanegativeopiniononthe
institution(trueofnottrue)causesthelossofcustomertrust,profitreduction,lower
liquidityandothernegativeeffects.
UsingtherecommendationsandsuggestionsoftheBaselCommittee,thePolish
supervisorybody,i.e.,PolishFinancialSupervisionAuthority,issuedatthebeginningof2013
thelatest“RecommendationMonoperationalriskmanagementinbanks”,inwhichoperational
riskistreatedasoneofthemainbankingrisks:“Operationalrisk,duetoitscomplexcharacter,
canhaveasignificantimpactontheactivitiesandsituationofbanks,particularlysince,beside
itsenvironmentandexternalevents,itisthebankingorganisationitself,whichisitssource.It
canbeconcludedfromtheexistingstudiesthatoperationalriskisthesecond,aftercreditrisk,
mostimportanttypeofriskinbanks.Moreover,theanalysesofspectacularlossesintheworld
financialsystemshowthat,althoughtheyappearedincreditormarketrisk,theirrealsource
wasoperationalrisk”
56.ThisRecommendationreplacestheearlier“RecommendationMon
operationalriskmanagementinbanks”,preparedandissuedin2004.
InbothrecommendationsthePolishFinancialSupervisionAuthoritydefinesoperational
riskbuildingonthedescriptionoftheBaselCommittee.Accordingtothedefinitionincludedin
§1oftheAnnex14totheResolutionNo.76/2010ofthePolishFinancialSupervision
Authorityof10March2010onthescopeandspecificrulesofdeterminationofcapital
requirementsonaccountofparticularrisktypes(OfficialBulletinofPFSANo.2,item11,as
56
ResolutionNo.8/2013ofthePolishFinancialSupervisionAuthoritydated8January2013onissuing
RecommendationMregardingoperationalriskmanagementinbanks,
OfficialBulletinofthePolish
FinancialSupervisionAuthority,dated27February2013,item6,p.3.
21
