OPERATIONAL RISK ASSESSMENT OF STATE BANKS OF UKRAINE

Abstract

This article explores the concept of operational risk of a commercial bank, reveals the essence of the operational risk management system and considers models that allow to assess the identified risks. Today, operational risks are recognized as important factors in the stability of Ukrainian banks. Operational risks arising in the bank can be considered as a potential possibility of losses due to errors in the actions of employees, imperfect organization of business processes and operation of information technology systems, inadequate internal control and the influence of external factors: internal or external fraud policy, personnel policy and occupational safety, customer complaints, banking practices, fines and sanctions for violating prudential requirements, as well as damage to the company's tangible assets, destruction and problems in systems, process management. It should be noted that new types of operational risk appear every year, which affect the activities of the credit institution through the development of information and computer systems, the complexity of stock market instruments and the improvement of business methods. Therefore, regulators in all countries are constantly trying to improve the regulatory framework related to the operational risk management of a commercial bank, based on the recommendations of the Basel Committee on Banking Supervision. The increase in the number of cases of significant losses and losses as a result of operational risk contributed not only to the improvement of risk management processes, but also to the establishment of minimum capital requirements for banks to cover it. The article performs a test calculation of capital to cover operational risk and capital adequacy ratio taking into account the operational risk of the bank for «Oshadbank» in comparison with other state banks on the basis of annual data of banks submitted to the NBU according to the recommended methodology of the National Bank of Ukraine. Based on the calculations, it is concluded that in modern conditions in the period of supervisory transformations and strengthening of regulatory requirements for capital adequacy, as well as the crisis in the economy, in our opinion, it would be appropriate to mitigate capital adequacy requirements taking into account operational risk.