English  |  正體中文  |  简体中文  |  Items with full text/Total items : 28607/40644
Visitors : 5261459      Online Users : 469
RC Version 4.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.
Scope Adv. Search
LoginUploadHelpAboutAdminister

Please use this identifier to cite or link to this item: http://ntour.ntou.edu.tw:8080/ir/handle/987654321/16612

Title: 金融業內部稽核與作業風險關係之研究-以w銀行為例
The Study of Relationship between Operation Risk and Internal Audit of Finance Industry—A Case Study of W Bank in Taiwan
Authors: Chih- Liang Huang
黃智亮
Contributors: NTOU:Department of Shipping and Transportation Management
國立臺灣海洋大學:航運管理學系
Keywords: 風險管理;作業風險;內部稽核
risk management;Operation Risk;Internal Audit
Date: 2004
Issue Date: 2011-06-30T08:40:27Z
Abstract: 論文摘要: 我國銀行將作業風險管理歸類於風險管理中,作業風險為銀行在營運上所面臨的風險之一。金融機構往往專注於資料和技術發展均已成熟的風險領域,而傳統且無法量化的風險則經常被管理者所忽略,作業風險即是其中之一,金融業在發生許多的作業舞弊案後,及新版巴塞爾資本協定(New Basel Capital Accord)的作業風險的量化,使國內外各界逐漸正視作業風險在銀行營運上的重要性。 作業風險管理、內部控制及內部稽核是控管作業風險的主要作業,本研究採用個案研究方法,以個案銀行之相關部門為研究對象,透過深入訪談,探討內部稽核與作業風險之關係。 結論如下: 一、須確保風險管理及內部稽核在組織中的獨立性。 二、建立作業風險管理專責單位或人員是有其必要性。 三、作業風險管理及內部稽核系統相輔相成,而非單獨存在於組織中。 四、內部控制提供合理而非絕對的保證。 五、金融業的風險意識文化尚未成形。
Abstract: As one of the risks of bank, operation risk is brought under the risk management. Finance institutions often focus the risk areas that the information and techneque are well developed, but ignore the traditional and unquantified risk where operation risk is one of them. The increasing financial frauds in the finance institutions as well as the quantifiable operation risk submited by the New Basel Capital Accord, the researchers and practitioners begin to pay attention to the importance of operation risk. Operation risk management, internal control and internal audit are the most important issues of operation risk. This research adopt case study method through interview to study the W bank in Taiwan, in order to find the relationship of the internal audit and the operation risk. The conclusions follows: 1. Insure the independence of risk management and internal audit in an organization. 2. The necessary of establishing the specialized operation risk management unit or personnel. 3. The system of operation risk management and internal audit rely on each other but not independent exist in an organization. 4. The internal control offered reasonable but not absolute insurance. 5. The conscious of risk culture has not form yet in finance industy.
URI: http://ethesys.lib.ntou.edu.tw/cdrfb3/record/#G0M92730036
http://ntour.ntou.edu.tw/ir/handle/987654321/16612
Appears in Collections:[航運管理學系] 博碩士論文

Files in This Item:

File Description SizeFormat
index.html0KbHTML147View/Open


All items in NTOUR are protected by copyright, with all rights reserved.

 


著作權政策宣告: 本網站之內容為國立臺灣海洋大學所收錄之機構典藏,無償提供學術研究與公眾教育等公益性使用,請合理使用本網站之內容,以尊重著作權人之權益。
網站維護: 海大圖資處 圖書系統組
DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library IR team Copyright ©   - Feedback