一、引言20世纪90年代以来,随着金融管制放松、业务全球化、金融创新步伐加快以及信息技术的迅猛发展,商业银行操作风险事件频频发生。而探究这些操作风险事件的背后,人们不难发现内部控制失效的影子。因此,从操作风险管理的角度来研究商业银行内部控制也不失为一种改进和完善商业银行内部控制的有益尝试。二、从理论角度看商业银行操作风险与内部控制的关系(一)商业银行操作风险的内涵 I. INTRODUCTION Since the 1990s, with the relaxation of financial regulation, the globalization of business, the acceleration of financial innovation and the rapid development of information technology, operational risk incidents in commercial banks have taken place frequently. Behind exploring these operational risk events, one can easily find the shadow of failure of internal control. Therefore, to study the internal control of commercial banks from the perspective of operational risk management is also a useful attempt to improve and perfect the internal control of commercial banks. Second, from a theoretical point of view of commercial bank operational risk and internal control (A) the operational risk of commercial banks