Overview and significance of operational risk in banking activity Cover Image

Charakterystyka i znaczenie ryzyka operacyjnego w działalności bankowej
Overview and significance of operational risk in banking activity

Author(s): Marta Zygier
Subject(s): Economy
Published by: Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Keywords: bank; operational risk; risk management; internal control; internal audit; auditor; banking activity

Summary/Abstract: The publication aims to identify the definition of risk existing in banking activity, with particular attention to the definition of operational risk. The article analyses the susceptibility of banks as financial institutions to the risk and discusses in detail the role of internal audit in supporting and modifying operational risk management system. It also examines activities that may be used for the elimination of such risks.

  • Issue Year: 2015
  • Issue No: 22
  • Page Range: 91-105
  • Page Count: 15